INTERNATIONAL EDITION---College Accounting, 12th edition

James A. Heintz is Professor Emeritus of Accounting and Information Systems in the School of Business at the University of Kansas, where he taught for 15 years. He currently teaches for the University of Iowa in a study abroad program in Northern Italy. At the University of Kansas, he was Director of Accounting and Information Systems for 13 years. Prior to joining the University of Kansas, he served as Accounting Department Head at the University of Connecticut for eight years. He also served as Assistant, Associate and Full Professor for 20 years at Indiana University. Dr. Heintz earned his doctorate from Washington University in St Louis and is a CPA. He was a Price Waterhouse Faculty Fellow at Indiana, an Arthur Andersen Faculty Fellow at Connecticut, and the Deloitte and Touche Faculty Fellow at Kansas. Dr. Heintz has won numerous school and university teaching awards, including three teaching awards from the Doctoral Student Association. He has served in various capacities on 24 doctoral dissertation committees. Dr. Heintz has published numerous articles in accounting and business journals, including The Accounting Review; Auditing: A Journal of Practice and Theory; Accounting Horizons; Accounting and Business Research; Journal of Business Finance and Accounting; and International Journal of Accounting Education and Research. He served on the editorial board of Auditing: A Journal of Practice and Theory. Dr. Heintz has served on various committees of the AAA and the FSA, and as president of the Accounting Programs Leadership Group of the AAA. He also has participated in external reviews of accounting programs at 12 major universities. Dr. Robert Parry is Professor Emeritus of Accounting at Indiana University's Kelley School of Business in Bloomington, Indiana. An accomplished teacher, Professor Parry has taught accounting at virtually all levels. While earning his MBA, he taught accounting at Bishop Klonowski High School in Pennsylvania. While earning his Ph.D., he taught introductory financial and managerial accounting at Northampton County Community College and Lehigh University. At Indiana, he taught in the undergraduate, MBA, Masters Ph. D. programs. In addition, he has taught accounting in the Consortium of Universities for International Studies in Asolo, Italy. During his 35 years at Indiana University, he won or was nominated for 27 teaching excellence awards, including recognition twice by Business Week as one of the country's Outstanding MBA Faculty. In addition, he was awarded the Indiana University Distinguished Service Award for planning and deploying an integrated MBA Core Program. He also received the Kelley School of Business Innovative Teaching Award for designing and implementing the Master of Science in Accounting Program curriculum.Dr. Parry has conducted research in public finance, governmental accounting, and accounting education. His work has been published in many journals, including Public Finance Quarterly, Public Budgeting and Financial Management, Financial Analysts Journal, Accounting Horizons, Management Accounting, Research in Accounting Regulation, Research in Governmental and Non-Profit Accounting, Issues in Accounting Education, and Journal of Accounting Education. Dr. Parry was lead author on the Service Efforts and Accomplishments research report published by the Governmental Accounting Standards Board. He also served on many committees of the American Accounting Association, including President of the Government and Nonprofit Accounting Section.