SIRCDSociety for Reÿearchn Child Developmentsharin.docx

SIR
CD
Society for Reÿearch
n Child Development
sharing child and youth development knowledge
volume 28, number 2
2014
I Social Policy Report
Common Core
Development and Substance
David T. Conley
University of Oregon
Abstract
his poticy report provides an overview of the Common Core
State
Standards, how they were developed, the sources that were ref-
erenced in their development, the need for educationa[
standards
generatty, what they entail, and what it wit[ mean for educators
to imptement them. The report draws from research and refer-
ence materia[ to outtine the argument for the Common Core and
the sources

used in its development. These inctude cortege and career
readiness standards
developed over the past 15 years, high quality state standards,
and the con-
tent spec]fications from other nations whose educationa[
systems are widety
respected. Additiona[ research demonstrates the retationship
between the
Common Core and co[[ege and career readiness. While this
report does offer
insight into the structure of the standards, most of the
information presented
here is designed to hetp po[icymakers, educators, and other
interested parties
understand the effects on educationa[ practice.
Common Core
'he Common Core State Standards burst upon
the scene in June 2010 and were quickly
adopted by the vast majority of states, 43 as
of spring 2013. This initial embrace has been
followed by a period of reexamination in
some states. Although the idea of standards
that are consistent across states has become controver-
sial in certain circles, the undertying content knowledge
and cognitive skills that comprise the Common Core State

Standards themselves have not been seriously questioned
or chaltenged. When ideological arguments about edu-
cational governance and who should control curriculum
are stripped away, the Common Core State Standards are
more likely to be viewed more dispassionately as a syn-
thesis of college and career readiness standards already
developed, the expectations contained in the standards
of high performing U.S. states and in the educational sys-
tems of countries that are equipping their citizens for life
in the dynamically changing economic and social systems
of the 21st century (Conley, Drummond, de GonzaLez,
Rooseboom, Et Stout, 201ta; Conley, Drummond, de Gon-
zalez, Rooseboom, & Stout, 2011b; Council of Chief State
School Officers Et National Governors Association Center
for Best Practices, 2010).
This Social Policy Report considers the Common
Core State Standards, where they came from, what they
are, and what effect they are likely to have on educa-
tion. It begins with an overview of the importance of
educational standards in U.S. schools, the need for more
students who are college and career ready, and the role
of the Common Core State Standards in achieving this
goaL. The process by which the standards were deveL-
oped is described, followed by a consideration of the
facts about the standards and the evidence base used to
create and validate them. Next is a high level summary
of the standards at the college and career ready Level,
which indicates the targets toward which the educational
system should be pointing from preschool onward. This is
followed by a discussion of the implications for teaching
and learmng generally and for early chldhood educators
particularly. The brief concludes with tips on how educa-
tors can be successful implementing the Common Core,
policy implications and recommendations, and sites where

readers can go for Common Core-related resources.
Why Common Standards?
Educational standards are not new. They have been
around since the early 1990s. Every state has had
grade-level educational standards for at [east a decade,
and most for much Longer than that. They express the
knowledge and skills students need to master at each
grade level and in specified courses or subject areas to
be successful. Standards by their very nature leave the
choice of the curriculum and teaching methods to local
educators. Educational standards are well established in
schools throughout the nation. They are widely accepted
as the reference point for decisions about curriculum and
instruction at the schoot district and school Level
Educational standards are important in the US be-
cause of its long tradition of local governance of schools.
Educational standards can help ensure that students in
every school have the opportunity to acquire the knowl-
edge and skills critical to success in college, career, and
life. Standards serve as a frame of reference for local
school boards as they make critical decisions about cur-
ricu[um, textbooks, teachers, course offerings, and other
aspects of district instructional programs. When devel-
oped and implemented properly, they help ensure all
students have access to an education that addresses the
knowledge and skills they will need to be successful
In the past, vast differences in educational expec-
tations existed across states. However, this variation had
fewer consequences in part because formal education

was not as important to all students, many of whom were
able to obtain stable, well-paying employment in their
focal community without high revels of education. The
Soc=aÿ Policy Repolt V28 #2 3 ConlmOFI
Oole
situation is much different today. The U.S. economy has
transformed over the past 40 years (Carnevale, t991).
Local economies in many parts of the country have seen
radical transformation. Fewer jobs provide career-tong
security. To retain their jobs, workers more often need to
acquire new, more complex skills (Carnevale, Gainer,
Me[zer, 1990). An educational system that is based on the
assumption that people will hve in one community doing
one job their whole Uves is no longer as rea[isUc. Neither
is a system that enables some students to be lifelong,
adaptive learners while leaving many others with only
minima[ knowledge and skills. The role of educational
standards is to ensure that all students have access to an
education that enables them to be successful in a rapidly
changing economy and society. Success is going to require
the strong knowledge foun-
dation that high, consistent
academic standards provide.
The need for improved
college and career readiness
has been made elsewhere in

greater detail (Carnevale,
Jayasundera, Iÿ Cheah,
2012; Con[ey, 2014). How-
ever, several staUstics help
it[us[rate the need for stu-
dents to be prepared better
for college. ACT annually
publishes a report on the
number of students taking
its test who meet its col-
lege readiness benchmarks.
In 2012, 52 percent of all
high school graduates took the ACT, and 25 percent of
test takers reached the college readiness level in all
four areas tested (English, reading, mathematics, and
science) (ACT, 2012). The Institute for Education Sci-
ences reported that 20 percent of students in 2007-2008
indicated that they took remedial courses in college
(Sparks ÿ Malkus, 2013). The rate was higher for two-
year institutions and open-enroUment cot[eges.
The Common Core State Standards are a potentially
important component in any comprehensive strategy to
make more students fully ready for cotlege and careers.
Evidence suggests they are aUgned with the demands of
college and careers (Con[ey eta[., 2011a, 2011b). They
can be used to create a common language that identi-
fies what students need to learn to be college and career
ready. Building upon previous experience with U.S. and
international standards, Common Core State Standards
are a focused and challenging set of [earmng expecta-
tions that educators can interpret and implement locally
through the curriculum, programs, and teaching methods
they decide are best stated to their students.

How They Were Developed
The Common Core State Standards came into being in
response to the challenges of the new U.S. economy and
the desire of states to ensure their standards were suf-
ficient to meet those challenges. They were designed to
ensure that students have the opportumty to [earn core
knowledge and develop critical skirls and to eqmp stu-
dents to be successful lifelong [earners who can adapt to
new challenges and take advantage of new opportumtles.
They hop educators create
consistency of expectations,
equity of opportunity, clar-
ity of [earmng targets, and
economies of scale as they
make decisions about their
cumculum and instructional
practTces.
Evidence Used in the
Development of the
Common Core State
Standards
The development process
for the Common Core State
Standards drew upon over a
decade's worth of ewdence
describing what ]t takes to
be ready to succeed in postsecondary career-training
or generabeducatlon courses. The evidence base that
underUes the standards contains much of what has been
learned about college and career readiness standards
over the past decade and includes studies of the content

of entry-level co[tege courses, focus groups of instructors
in those courses, readiness standards developed from
expert judgment processes, vaUdatlon studies of these
standards, and instructor surveys of the ma)or topics
taught in genera[ education courses.
In 2003, Standards for Success (Conley, 2003) re-
teased the first comprehensive set of college readiness
standards based on research conducted at over a dozen
universities around the country, all members of the As-
sociation of American Universities. The American Diploma
Project (Achieve, Inc., The Education Trust, ÿ Thomas
Social Policy Repot1 V28 #2 4 Common OOlO
B. Fordham Foundation, 2004) quickly followed suit with
standards that also addressed community college and
workplace readiness. Both ACT and the College Board
released their versions of co[(ege readiness standards, as
did the Texas Higher Education Coordinating Board, soon
thereafter (ACT, 2011; The ColLege Board, 2006; Texas
Higher Education Coordinating Board 8t Educational Pohcy
Improvement Center, 2009). National testing orgamzation
ACT in 2009 conducted a nationwide curriculum survey
that collected information about college instructor per-
ceptions of the skills students need to succeed in their
courses (ACT, 2009). The College Board administered a
similar survey that included high school teachers along
with college instructors (Kim, Wiley, & Packman, 2009).
All of these documents provided important reference
points for the Common Core State Standards. They helped

ensure they were derived from standards that were devel-
oped with significant educator input and previously tested
in the field and validated (ConLey, McGaughy, Cadigan,
Ftynn, et at., 2009; ConLey, McGaughy, Cadigan, Forbes,
a Young, 2009). Content area standards from prestigious
groups such as the National Assessment Governing Board
and the National Council of Teachers of Mathematics also
served as important reference points (National Assess-
ment Governing Board, 2008; National Cound[ of Teachers
of Mathematics, 2003). In addition, state standards were
referenced. Most notably, Massachusetts and Catiforma
standards were valuable sources, and both have been
identified as being of high quality by independent studies
of state standards (KLein et al., 2005; Stotsky, 2005).
The standards are longitudinal in scope, designed
down from the goal of college and career readiness.
This is a departure from most previous standards, which
tended to be designed independently at the elementary,
middle, and high school levels. The standards sought to
follow a developmentally appropriate sequence across
grade levels leading to cotteÿe and career readiness by
the end of high school WhiLe the standards do repre-
sent a challenge, they are based on expectations that
students in the US and elsewhere have proven capable
of meeting. Achieving them will require changes in
educational practice though, and examples of which are
discussed tater.
In addition, the experience of other countries with
high educational expectations helped identify knowledge
and skills that are universally important (Schmidt et at.,
2001). These international comparisons helped ensure
the standards were set at the right Level of challenge.
For example, the Third International Mathematics and

Science Study (TIMSS) yielded detmted profiles of the
subject matter taught at each grade [eve[ in numerous
countries, which assisted in identifying the most effec-
tive sequencing of mathematics topics (Schmidt et a[.,
2001). Additional research conducted on TIMSS data and
the results from the Programme for International Student
Assessment (PISA) along with observations about high
performing nations such as Singapore, Hong Kong, and Ko-
rea helped to identify the mathematics skills that are ex-
pected in other countries and the types of texts and [eve[
of complexity found in other nations (Ginsburg, Cooke,
Leinwand, Noell, ÿ Pollock, 2005; G]nsburg, Lelnwand,
Anstrom, & Pollock, 2005; Ginsburg, Leinwand, ÿ Decker,
2009). A study by the American Institutes of Research
demonstrated the wide range of challenge levels pres-
ent in U.S. state standards when they were benchmarked
against TIMSS (Phillips, 2010).
Development and Review Process
The initial drafts of the Common Core State Standards
were w|dety reviewed and commented upon by educa-
tors, state education department staffers, subject-area
orgamzat]ons, and a wide range of interested parties
in the genera[ public. The results generated from the
review process were incorporated into the final version,
which was presented to states in June 2010. Forty-four
states have now adopted the Enghsh language arts (ELA)
Common Core State Standards, and 43 have adopted the
math standards. Figure 1 presents an overwew of the
timehne for the development process for the Common
Core State Standards.
The evidence base underlying the Common Core
State Standards and the process used to develop the
standards was reviewed fn detaff by a Vahdatlon Commit-

tee appointed by the sponsors, the Council of Chief State
School Officers and the National Governors Association
(Council of Chief State School Officers Ft National Gover-
nors Association Center for Best Practices, 2010). After
five months of review that included group meetings and
individual critiques and comments, the committee voted
overwhelmingly to endorse the standards. It indicated
that standards contained the core knowledge students
need to be college and career ready, was informed by re-
search, had been developed appropriately, was dear and
challenging, and was comparable to expectations that
other leading nations have of their students.
Social Policy_Report V28//2 -5 Common Coÿe
i+gUÿ ÿmmÿn/Cotedege!opment process timeline
@
+
/
J
• [ ÿ+ t
D Mid 1990s-2010 Tÿcnty :,ears of standards based ¢ducattorÿ
.. • States develop conlent standards "ÿolunlanl) and
opolattonally
*No Olld Lÿtl Behind (2001) mandates steps to adopt standards
• Considerable vartatlon across states m terms of subject matter
taught and chaUenge ]es el at whicker is taught, sÿquenced, and
requÿd

• 1996 group of nathan's go,.emorx e stahlBhed Achieve,
devoted Io improving educal:onat quahty across states and
develop mg of
of the Dst sets ofeolkÿgo rÿadmÿss standards, the American
Diploma Pÿojv ct
. Adequate )earl) progress (AÿP) data, requtred byNtlB, along
ÿ,vlth othernational dala sources such as those Iÿom the
National
% " ÿ Assessment ofEducattorml Pÿogress
(NAIÿ. alhw compamon of student pezformanc¢ across states
i O P0ase 1 2009+2010 Standardÿ Dovebpment, cosponsored b)
the Counoÿ of GatofState School Oltÿers (CCSSO) and Iho
Hatmnal Go..emDrÿ ASSO.ÿ atÿan Cÿnt¢ r for ÿLst practices
(NGA O¢nt¢ 0
.. +ÿ"ÿ ÿ+ÿ++ 1 .StandardsDo,¢lopmentWot].group State
lÿdÿffarLmade upofparents, teach ...... hoolad ........... p ......
d state
"ÿ " " leaders through membarshlp m
the CCSSO and the NGA Center
i 4 ÿ I IaPhaso 2 FÿedbaekGcoup
Multiplo[oundsoffeedbackgarnoÿd from slates, teachors,
researehÿrs, htghcredueation, and thegeneral pubbo
Paase 3 Vaitdatton Committee hldependent, natlonaleducatton
experts nomalalÿd bystatesand nattonatorÿanÿattons roxlswthe
(x:z,s to ensure the) meet dose!opmont cntam
JUnÿ 20t0 Final CCSS released m.hne 2010
E 2010-2011 Approxhnat¢ly fort) states adopLCCSS
2012-20t3 Forty.O.e states have adopted tba CC:SS

From Conleÿ D. T. 12014a). Gettm9 ready for college, careers,
and the common core: What every educa
- tor needs to know. San Franmsco, CA: Jossey-Bass.
Repnnted wÿth permlsmon.
Evidence of the
Quality of the Common Core State Standards
Once the standards were devetoped and reteased a num-
ber of analyses were conducted to ascertain the quahty of
the standards. Almost every state compared its standards
to the Common Core State Standards to identify common-
a[ities, differences, and omissions. National orgamzat]ons
undertook simitar anatyses. The authors of a 2010 study
sponsored by the Thomas B. Fordham Foundation con-
ctuded that the Common Core State Standards are clearer
and more rigorous than the vast major]ty of existing state
standards (Carm]chae[, Martino, Porter-Magee, Ft Wilson,
2010). A separate study pubtished in 2012 used statistica[
techniques to conctude that states with standards more
like the Common Core math standards had, on aver-
age, higher NAEP scores than did states whose standards
atigned less with the Common Core (Schmidt ÿt Houang,
2012). These studies strengthen the conc[umon that the
Common Core State Standards represent an improvement
on the standards currentty in place in most states•
Two other studies spec]fica[ty examined the reta-
tionship between the Common Core State Standards and
college and career readiness• The first study, Lininÿ Up,
compared the Common Core to five sets of high qua[-
ity standards (Con[ey eta[., 2011b). One was Standards
for Success, described previously. Two of the five were

exemplary state K-12 standards (Cahfornm and Mas-
sachusetts). One was the Texas postsecondary system's
co[{ege and career readiness standards, and one was the
Internat]ona[ Baccalaureate, an international orgamza-
tion with a long history of preparing students for the
most demand]ng postsecondary institutions in the wor[d.
The study found a high degree of ahgnment between the
Common Core State Standards and these exemplary stan-
dards geared to co[[ege and career readiness.
A second study, Reachÿnÿ the Goal, queried nearly
2,000 instructors from a cross-section of U.S. postsecond-
ary institutions to determine ]f the Common Core State
Standards were app[icabte and important to entry-[eve[
courses ÿn 25 different subject areas (Con[ey eta[.,
2011a). These included subjects necessary for a bacca-
laureate degree atong with those associated w]th career
preparation. The results of the study indicated that
instructors found nearty a[[ of the Common Core State
Standards to be appticabte and important to the success
of students in their courses.
A study of curricular coherence exptored the reta-
tionshÿp of the Common Core State Standards in math-
emat]cs to student achievement internat]ona[ty (Schm+dt
t Houang, 2012). It found a very high degree of mm][ar-
r---ÿ --
Social Pohcy Report V28 #2 O01-nlTlOFI O0le'

ity between the Common Core mathemat]cs standards
and the standards of the hlghest-ach]ev]ng nations that
partldpated in the Third International Mathematics and
Science Study (TIMSS) in 1995. A subsequent analysis
revealed wide variation in the degree of alignment of the
math standards of state standards in effect ]n 2009 and
those ]n Mgh-achlevlng nations.
Looking at the ELA standards, Ach]eve, Inc. com-
pared high-achieving educat]onal systems in Alberta,
Canada and New South Wales, Australia with the Common
Core State Standards (Achieve, Inc., 2010). They found
that, while the specific language of grade-level expecta-
tions may differ, standards across all three systems are
comparable in rigor and share a s]mllar orgamz]ng struc-
ture (i.e., by outcomes, by strand, by [ever) and a com-
mon focus on the most important student knowledge and
skills in English language arts.
These studies support the conctusion that the Com-
mon Core State Standards are dearer in emphasis and at
a higher level of cogmtlve chatlenge than many previous
state standards. These analyses also illustrate the fact
that the Common Core State Standards are consistent
with the national and international consensus about stu-
dent performance important to post-high school success.
While additional efforts to validate, refine, and improve
the Common Core State Standards will be necessary, the
standards in their current form represent a solid starting
point toward the goat of ensuring consistent, high, and
appropriate expectations for U.S. students.
Figure 2. Readmg College and Career Readiness

Anchor Standards
Key Ideas and Details
• Read ctosely to determine what the text says exphcitly.
• Read ctosely to make togica[ inferences from it.
• Cite specific textural evidence when wnting or speaking to
support conclusion drawn from the text.
• Determine central, ideas or themes of a text and anatyze their
development
• Summarize the key supporting detaits and ideas.
• Analyze how and why individuals, events, or ideas develop
and
interact over the course of a text.
Craft and Structure
• Interpret words and phrases as they are used in a text, mctud-
mg determ|mng technicat, connotative, and figurative mean-
lngs.
• Analyze how specific word choices shape meaning or tone.
• Analyze the structure of texts, including how specific sentenc-
es, paragraphs, and l.arger portions of the text (e.g., a section,
chapter, scene, or stanza) relate to each other and the whole.
• Assess how point of view or purpose shapes the content and
style of a text.
Summary of the Common Core State Standards
The major elements of the Common Core State Standards
can be accessed online. Below is a summary of several

important areas covered by the standards with an example
of their structure. The summaries include the college and
career readiness anchor standards in reading and writing
and the Standards for Mathematical Practice to provide
a better sense of what students are supposed to know in
these areas. Understanding the larger picture of [earn-
ing outcomes helps in the process of setting appropriate
expectations at each grade level reading to college and
career readiness. This is different from the more com-
mon practice of designing scope and sequence based on
grade-level preferences or traditions and not necessarily on
learning progressions tied to student developmental capa-
bilities and the goal of college and career ready students.
'Integration of Knowledge and Ideas
• Integrate and eval.uate content presented in diverse media
and formats, including visually and quantitatively, as well as in
words.
• Delineate and evaluate the argument and specific claims in
a text, including the validity of the reasoning as well as the
relevance and sufficiency of the ewdence.
• Analyze how two or more text address s]milar themes or
topics
in order to build knowledge or to compare the approaches the
authors take.
Range of Reading and Level of Text Complexity
• Read and comprehend complex Literary and information texts
independently and proficientty.

From Conleyj O. T. (2014a). 6ettinÿ reody for college, careers,
and the common
core: What every educator needs to know. San Frans|sco, CA:
Jossey-Bass. Repnnted
th permission. The standards are Copyright 2010. National
Governors Assocla.
bon Center for Best Practices and Counal of Chief State School
Officers. AU rights
reserved,
S&clal Policy Repolt V28 #2 7 Common Coÿe'
I
i Figure 3 Writing College and Career Readiness
i Anchor ÿandards
Figure 4 Standards for Mathemahcal Practice
s
!F ÿ - ................. ,'I Text Types and Purpose - -
• Wdte arguments to support da]ms m an analysis of substan-
twe topics or texts.
• ÿ Use valid reasoning and relevant and sufficient evidence, ii
I " wi;ite informatlve/explanatory text to examine and convey ii
! complex ideas and information dearly and accurately ,:
I thr0ughtheqffect]ve.se{bction, organlzafilon, and analysis ÿf
!l, ; t: , Ii
! • :Write naÿtratiÿies to develop:real or imagihed experiences
or

II events.
'! • Use effective technique, welbchosen details, and weft- (ÿ
structured event sequences,
I Produobon andDisinbuhon of Writing i.
i • Produce clear and coherent writing in which the develop. '
i mentÿgrganizati°nÿand style are appropnate to task, il
IllIÿ purpoSe;;ÿDdaudieilce, , , . ,
!ÿ,, QqYÿlop{ÿdÿstmngthenÿ.Wdt.mg as needed by p{anning,
revls- i'
i/ iiÿ, edltillÿ, l:ewHting, at:trying a new approach.
• Use technology, including the lnternet, to produce and pub- I
fish wnUng and to interact and collaborate with others.
h
Research to BUild and Present Knowledge
• Conduct short as well as more sustained research projects ÿ
• based On:fgcusedÿqUÿsti°Ds'L DemonÿnClerst'aÿd!ÿgof the
subject under
• Ga!heÿ" ÿetevant information from mutUpte print and
digita[ sources.
, • Assess the credibility and accuracy of each source.
• Integrate the information while avoiding ptaglarism.
• Draw evIdence from literary or informational, texts to
suppoÿ.ana[ysis, reflection, and research.
i, I. -Make sense of problems and persevere in solving them
ii 2. Reason abstractly and quanUtativety.

3. Construct viabte arguments and cntique the reasoning of
: others.
i 4, Mode[ with mathematics,
Use appropriate tools stratesEaffy.
,,I 6, Attend to precision.
!i 7. Look for and make use of structure,
,i 8, Look for and express regularity in repeated reasoning.
enÿ Over extended time fra:ÿSe ,time for r:s" sÿarcliyÿ
"fle(ÿti0n,.anÿ;reVislon) ndsh r r time fram (a
singl,e sitUnÿ 9ra day or two) fora range of tasks, purposes,
and audiences.
From Contey, O. Tÿ (2014a), 6ettlng ready for college, careers,
and the com.
. mO)iCOÿe, Whaÿeveryeducatofneedstoknow. SanFransisco,
CN. Jossey.Bass,
' . Re#dnted ÿth QeÿIsslgn. Thestandards are Copynght 2010,
National Governors
i Assodalioo Center.for Best Practices and Counc [ of Chief
State School Officers All
From Conley, D, T, (2014a). Oettlnÿ ready for college, careers,
and the common core:
What every educator needs to know. San Fransÿsco, CA:
Jossey-Bass. Repnnted with
permission. The standards are Copynÿht 2010. National
GovernorsAssodat]on Center
for Best Practices and Council of Chief State School Officers
All nÿhts reserved.
Figure 5 Example of the Structure of
Common Core State Sÿandards Fourth Grade Math

Uildef$ Landilÿg
and praperhes 1
of o£eratloi,; 5taridÿrd
to perforrn
nlL'ÿtldlÿit ÿ .... +/
ariÿtirletlc
Standard
From Conley, D. T. (2014a). Gettmÿ ready,or colleÿe, careers,
and the common core:
What every educator needs to know. San Franslsco, CA: Jossey
Bass. Reprinted with
permission.
Social Policy Report V28 #2 8 Common Coie
Practices Emphasized by the
Common Core State Standards
White much of what is in the Common Core State Stan-
dards is currently taught in schools that already success-
fully prepare students for college and careers, at[ schools
wilt need to review their practices to ensure their cur-
ricutum and instructional program addresses the content
and Learning processes contained in the standards (Con-
tey, 2014a). Student Achievement Partners (2014) has
identified practices that support successful implementa-
tion of the Common Core State Standards ("Florida Board
of Education", 2014). These examptes focus on math-
ematics and hteracy.

contexts. In content areas outside of math, particularly
science, students are given the opportunity to use math
to make meaning of and access content.
Mathematms
Greater focus on fewer toptcs The Common Core State
Standards call for greater focus in mathematics. Rather
than racing to cover numerous topics that are then not
retained, the Standards deepen student engagement with
key mathematical content. The standards focus deeply
on the major work of each grade so that students can
gain strong foundations, sohd conceptual understanding,
a high degree of procedural skit[ and fluency, and the
ability to apply math to solve problems inside and outside
the math classroom.
Stronger hnkage among topics and thinking across
grades. The Common Core State Standards are designed
around coherent progressions from grade to grade. Learn-
ing is carefully connected across grades so that students
can build new understanding onto foundations built in
previous years. Each standard is not a new event, but an
extension of …
fourteenth edition
College
Accounting

Chapters 1–30
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JOHN ELLIS PRICE, Ph.D., CPA
Professor of Accounting
University of North Texas
Denton, Texas
M. DAVID HADDOCK, JR., Ed.D., CPA
Professor of Accounting (Retired)
Chattanooga State Community College
Director of Training
Lattimore Black Morgan & Cain, PC
Brentwood, Tennessee
MICHAEL J. FARINA, MBA, CPA, CGMA
Professor of Accounting
Cerritos College
Norwalk, California
fourteenth edition
College
Accounting
Chapters 1–30
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COLLEGE ACCOUNTING, FOURTEENTH EDITION
Chapters 1-30
Published by McGraw-Hill Education, 2 Penn Plaza, New York,
NY 10121. Copyright © 2015 by McGraw-Hill
Education. All rights reserved. Printed in the United States of
America. Previous editions © 2012, 2009, and 2007. No
part of this publication may be reproduced or distributed in any
form or by any means, or stored in a database or
retrieval system, without the prior written consent of McGraw-
Hill Education, including, but not limited to, in any
network or other electronic storage or transmission, or
broadcast for distance learning.
Some ancillaries, including electronic and print components,
may not be available to customers outside the United
States.
This book is printed on acid-free paper.
1 2 3 4 5 6 7 8 9 0 DOW/DOW 1 0 9 8 7 6 5 4
ISBN 978-0-07-786239-8 (chapters 1–30)
MHID 0-07-786239-2 (chapters 1–30)
ISBN 978-0-07-763992-1 (chapters 1–24)
MHID 0-07-763992-8 (chapters 1–24)
ISBN 978-0-07-763991-4 (chapters 1–13
MHID 0-07-763991-X (chapters 1–13)
Senior Vice President, Products & Markets: Kurt L. Strand
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All credits appearing on page or at the end of the book are
considered to be an extension of the copyright page.
The Library of Congress has cataloged the single volume
edition of this work as follows
Price, John Ellis.
College accounting / John Ellis Price, Ph.D., CPA, Professor of
Accounting, University of North
Texas, Denton, Texas, M. David Haddock, JR., Ed.D., CPA,
Professor of Accounting Emeritus,
Chattanooga State Community College, Director of Training,
Lattimore Black Morgan & Cain, PC,
Brentwood, Tennessee, Michael J. Farina, MBA, CPA, Professor
of Accounting, Cerritos College,
Norwalk, California. — 14th Edition.

pages cm
Includes index.
ISBN 978-0-07-786239-8 (chapters 1–30 : alk. paper) — ISBN
0-07-786239-2 (chapters 1–30 : alk.
paper) — ISBN 978-0-07-763992-1 (chapters 1–24 : alk. paper)
— ISBN 0-07-763992-8 (chapters 1–24 :
alk. paper) — ISBN 978-0-07-763991-4 (chapters 1–13 : alk.
paper) — ISBN 0-07-763991-X (chapters 1–13 :
alk. paper)
1. Accounting. I. Haddock, M. David. II. Title.
HF5636.P747 2015
657'.044—dc23
2013034693
The Internet addresses listed in the text were accurate at the
time of publication. The inclusion of a website does not
indicate an endorsement by the authors or McGraw-Hill
Education, and McGraw-Hill Education does not guarantee the
accuracy of the information presented at these sites.
www.mhhe.com
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About the Authors
JOHN ELLIS PRICE is professor of accounting at the
University of North Texas. Dr. Price has
previously held positions of professor and assistant professor,
as well as chair and dean, at the Uni-

versity of North Texas, Jackson State University, and the
University of Southern
Mississippi. Dr. Price has also been active in the Internal
Revenue Service as a member of the Com-
missioner’s Advisory Group for two terms and as an Internal
Revenue agent.
Professor Price is a certified public accountant who has twice
received the UNT College of Busi-
ness Administration’s Outstanding Teaching Award and the
university’s President’s Council Award.
Majoring in accounting, he received his BBA and MS degrees
from the University of Southern
Mississippi and his PhD in accounting from the University of
North Texas.
Dr. Price is a member of the Mississippi Society of Certified
Public Accountants, the American
Accounting Association, and the American Taxation
Association (serving as past chair of the Sub-
committee on Relations with the IRS and Treasury). Dr. Price
has also served as chair of the American
Institute of Certified Public Accountants Minority Initiatives
Committee and as a member of the Foun-
dation Trustees.
M. DAVID HADDOCK, JR., is currently director of training for
Lattimore, Black, Morgan, &
Cain, PC, one of the top 50 CPA firms in the US. He is located
in the Brentwood, Tennessee, office. He
recently retired from a 35-year career in higher education,
having served in faculty and administrative
roles at Auburn University at Montgomery, the University of
Alabama in Birmingham, the University of
West Georgia, and Chattanooga State Community College. He
retired as professor of accounting at

Chattanooga State Community College in Tennessee. In addition
to his teaching, he maintained a sole
proprietorship tax practice for 20 years prior to taking his
current position.
He received his BS in accounting and MS in adult education
from the University of Tennessee, and
the EdD degree in administration of higher education from
Auburn University. He is a licensed CPA
in Tennessee.
Dr. Haddock served as chair of the Tennessee Society of CPAs
and the Educational & Memorial
Foundation of the TSCPAs for 2012–2013 and a member of
AICPA Council. He is a frequent speaker
for Continuing Professional Education programs.
MICHAEL J. FARINA is professor of accounting and finance at
Cerritos College in California.
Prior to joining Cerritos College, Professor Farina was a
manager in the audit department at a large
multinational firm of certified public accountants and held
management positions with other compa-
nies in private industry.
He received an AA in business administration from Cerritos
College, a BA in business adminis-
tration from California State University, Fullerton, and an MBA
from the University of California,
Irvine. Professor Farina is a member of Beta Gamma Sigma, an
honorary fraternity for graduate
business students. He is a licensed certified public accountant in
California, and a member of the
American Institute of Certified Public Accountants and the
California Society of Certified Public
Accountants. Professor Farina is also a Chartered Global

Management Accountant, a designation
bestowed by a joint venture of the American Institute of
Certified Public Accountants and the Char-
tered Institute of Management Accountants.
Professor Farina is currently the cochair of the Accounting and
Finance Department at Cerritos
College. Professor Farina has received an Outstanding Faculty
award from Cerritos College.
v
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vi
Price/Haddock/Farina
F
or students just embarking on a college career, an accounting
course can seem daunt-
ing, like a rushing river with no clear path to the other side. As
the most trusted and
readable text on the market, College Accounting, 14e, by Price,
Haddock, and Farina
presents material in a way that will help students understand the
content better and more
quickly. Through proven pedagogy, time-tested and accurate
problem material, and a

straightforward approach to the basics of accounting,
Price/Haddock/Farina bridges the
rushing river, offering first-time accounting students a path to
understanding and mastery.
Whether a student is taking the course in preparation for a four-
year degree or as the first
step to a career in business, Price/Haddock/Farina guides them
over the bridge to success.
The authors represent the breadth of educational
environments—a community college, a career
school, and a four-year university—ensuring that the text is
appropriate for all student popula-
tions. Throughout, they have adhered to a common philosophy
about textbooks: they should
be readable, contain many opportunities for practice, and be
able to make accounting
relevant for all.
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vii
• Encourages Reading The authors’ writing style and clear step-
by-step examples make
key concepts easy to grasp. College Accounting’s concise
chapters are broken into man-

ageable sections to avoid overwhelming students who might be
seeing the material for the
first time. Features like the Business Transaction Analysis
Model make it easy for students to
see how to analyze business transactions. The Important and
Recall margin elements briefly
highlight important concepts and remind students of key term
definitions as the topics begin
to build on each other.
• Emphasizes Practice Self reviews at the end of each section
give students the opportu-
nity to practice what they’ve just learned before moving on to
the next topic. The author-
created end-of-chapter material includes A and B problem sets,
exercises, critical thinking
problems, and Business Connection problems that utilize real-
world companies and scenar-
ios and address important topics like ethics. Mini-practice sets
included within the text itself
allow students to put theory into practice without paying
additional money for a separate
practice set. Select end-of-chapter content is tied to templates in
Sage 50 Complete
Accounting and Quickbooks, allowing students to practice using
software they are
likely to encounter in the real world.

• Answers the Question “Why Is Accounting Important?” The
“Why It’s
Important” explanation that accompanies each learning
objective explains to students why
the topics they’re studying matter. Well-known companies like
Google, Southwest, and
Urban Outfitters are used in vignettes and examples throughout
the text, making a clear
bridge for students between the concepts they’re learning and
how those concepts are
applied in the real world.
Bridges College to Career
The Price College Accounting text is
thoughtfully planned and well laid
out. It goes into detail incorporating
real-world examples and context for
the accounting student, making it
easier for students to understand the
content and its application.
—Lora Miller,
Centura College
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viii

College Accounting is designed to
help students learn and master the
material.
Chapter Opener
Brief features about real-world
companies—like Google,
Kellogg’s, Whole Foods, and
Carnival Cruise Lines—allow
students to see how the chapter’s
information and insights apply to the
world outside the classroom. Thinking
Critically questions stimulate thought on
the topics to be explored in the chapter.
How Does Price/Haddock/Farina Bridge
the Gap from Learning to Mastery?
Learning Objectives
Appearing in the chapter opener and within the
margins of the text, learning objectives alert
students to what they should expect as they
progress through the chapter. Many students
question the relevance of what they’re learning,
which is why we explain “Why It’s
Important.”
The Price/Haddock/Farina College Accounting text
is designed to introduce a nonaccounting student to
a succinct study of accounting concepts. Each chapter
is concise using effective visual aids to motivate the
student to read actively, while the additional learning
resources encourage practice to improve a student’s
retention.

—Gisela Dicklin,
Edmonds Community College
impo r tant !
For liability T accounts
• right side shows increases,
• left side shows decreases.
Recall and Important!
Recall is a series of brief
reinforcements that serve as
reminders of material covered in
previous chapters that are relevant
to the new information being
presented. Important! draws
students’ attention to critical
materials introduced in the
current chapter.
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ix
Business Transaction
Analysis Models
Instructors say mastering the ability to
properly analyze transactions is critical to
success in this course. Price’s step-by-step
transaction analysis illustrations show
how to identify the appropriate general
ledger accounts affected, determine debit
or credit activity, present the transaction
in T-account form, and record the entry in

the general journal.
The Bottom Line
Appears in the margins alongside select
transactions and concepts in the text.
These visuals offer a summary of the
effects of these transactions—the end
result—on the financial statements of a
business.
I love the business transaction illustrations that show students
the
analysis of a transaction, applies debit/credit rules, T-account
presentation, and journal entry.
—Morgan Rocket
Moberly Area Community College
Managerial Implications
Puts your students in the role of managers
and asks them to apply the concepts
learned in the chapter.
ABOUT
ACCOUNTINGEmployee Fraud
According to the U.S. Chamber ofCommerce, businesses lose
billions ofdollars each year to employee fraud.The best defense
against fraud is touse good internal controls: Havemultiple
employees in contact withsuppliers and screen employees
andvendors to reduce fraud opportunities.
About Accounting
These marginal notes contain
interesting examples of how
accounting is used in the real

world, providing relevance to
students who might not be going
on to a career in accounting.
ANA LY S I S
6. The business owner removes supplies that are
worth $900 from the company stockroom. She
intends to take them home for personal use. What
effect will this have on the company’s net income?
(Answers to Section 1 Self Review are on
page 184.)
c. liability, drawing, and expense accounts
d. revenue, drawing, and expense accounts
5. After the closing entries are posted, which account
normally has a balance other than zero?
a. Capital
b. Fees Income
c. Income Summary
d. Rent Expense
Q U E S T I O N S
1. How is the Income Summary account classified?
2. What are the four steps in the closing process?
3. What is the journal entry to close the drawing
account?
E X E R C I S E S
4. After closing, which accounts have zero balances?
a. asset and liability accounts

b. liability and capital accounts
S e c t i o n 1 Self Review
Self Review
Each section concludes with a Self
Review that includes questions,
multiple-choice exercises, and an analy-
sis assignment. A Comprehensive Self
Review appears at the end of each
chapter. Answers are provided at the
end of the chapter.
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Problem Sets A and B and Critical Thinking Problems conclude
with an Analyze question asking the
student to evaluate each problem critically.
How Can Price/Haddock/Farina Bridge
the Gap from Learning to “Doing”?
Mini-Practice Set 1
Service Business Accounting Cycle
Wells’ Consulting Services
This project will give you an opportunity to apply your
knowledge of accounting principles and proce-
dures by handling all the accounting work of Wells’Consulting
Services for the month of January 2017.
Assume that you are the chief accountant for Wells’ Consulting
Services. During January, the busi-

ness will use the same types of records and procedures that you
learned about in Chapters 1 through
6. The chart of accounts for Wells’ Consulting Services has
been expanded to include a few new
accounts. Follow the instructions to complete the accounting
records for the month of January.
INTRODUCTION
Assets
101 Cash
111 Accounts Receivable
121 Supplies
134 Prepaid Insurance
137 Prepaid Rent
141 Equipment
142 Accumulated Depreciation—Equipment
Liabilities
202 Accounts Payable
Owner’s Equity
301 Carolyn Wells, Capital
302 Carolyn Wells, Drawing
309 Income Summary
Wells’ Consulting Services
Chart of Accounts
1. Open the general ledger accounts and enter the balances for
January 1, 2017. Obtain the
necessary figures from the postclosing trial balance prepared on
December 31, 2016, which
appears on page 166.
INSTRUCTIONS

Revenue
401 Fees Income
Expenses
511 Salaries Expense
514 Utilities Expense
517 Supplies Expense
520 Rent Expense
523 Depreciation Expense—Equipment
526 Advertising Expense
529 Maintenance Expense
532 Telephone Expense
535 Insurance Expense
Mini-Practice Sets
In addition to two full-length practice sets that are
available to your students for purchase with the textbook,
Price/Haddock/Farina offers a number of mini-practice
sets right in the book. This means additional practice, but
less cost, for your students.
Business Connections
Reinforces chapter materials from practical and real-
world perspectives:
Managerial Focus: Applies accounting concepts to
business situations.
Ethical Dilemma: Provides the opportunity for
students to discuss ethics in the workplace, formulate a
course of action for certain scenarios, and support their
opinions.

Financial Statement Analysis:
A brief excerpt from a real-world annual report and questions
that lead the student through an analysis of the statement, con-
cluding with an Analyze Online activity where students research
the company’s most recent financial reports on the Internet.
TeamWork: Each chapter contains a collaborative learning
activity to prepare students for team-oriented projects and work
environments.
Internet Connection: These activities give students the oppor-
tunity to conduct online research about major companies,
accounting trends, organizations, and government agencies.
College Accounting is an excellent
textbook to introduce students to the world
of accounting. The way Haddock/Price/
Farina break down the steps in the
Accounting Cycle, then move on to other
topics, makes it very easy for students to
grasp the accounting concepts. The wide
variety of student and instructor resources
is very helpful.
—Kathy Bowen,
Murray State College
BUSINESS CONNECTIONS
Interpreting Financial Statements
1. An officer of Westway Corporation recently commented that

when he receives the firm’s
financial statements, he looks at just the bottom line of the
income statement—the line that
shows the net income or net loss for the period. He said that he
does not bother with the rest of
the income statement because “it’s only the bottom line that
counts.” He also does not read the
balance sheet. Do you think this manager is correct in the way
he uses the financial
statements? Why or why not?
2. The president of Brown Corporation is concerned about the
firm’s ability to pay its debts
on time. What items on the balance sheet would help her to
assess the firm’s debt-paying
ability?
3. Why is it important that a firm’s financial records be kept up-
to-date and that management
receive the financial statements promptly after the end of each
accounting period?
4. What kinds of operating and general policy decisions might
be influenced by data on the
financial statements?
Timing of a Check
On the last day of the fiscal year, Stanley Carpenter comes to
you for a favor. He asks that you enter
a check for $2,000 to CD Company for Miscellaneous Expense.
You notice the invoice looks a little
different from other invoices that are processed. Stanley needs
the check immediately to get supplies
today to complete the project for a favorite customer. You know
that by preparing the closing entries
tomorrow, Miscellaneous Expense will be set to zero for the

beginning of the new year. Should you
write this check and record the expense or find an excuse to
write the check tomorrow? What would
be the effect if the invoice to CD Company was erroneous and
you had written the check?
Income Statement
In 2012, CSX Corporation, which operates under the name
Surface Transportation, reported operat-
ing expenses of $8,299 million. A partial list of the company’s
operating expenses follows. CSX
Corporation reported revenues from external customers to be
$11,756 million for the year.
Ethical DILEMMA
Managerial FOCUS
Financial Statement
ANALYSIS
x
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New to the Fourteenth Edition
• Chapter Openers have been revised featuring companies such
as: AT&T, Kellogg’s, Marek
Brothers, Williams-Sonoma, Urban Outfitters, Green Mountain
Coffee Roasters, Best Buy,
HJ Heinz, Teva Pharmaceuticals, Ford, and Avon

• Real-world examples throughout text have been updated
• End-of-chapter exercises, problems, and critical thinking
problems have been revised and
updated throughout the text
• Business Connections section of end-of-chapter Financial
Statement Analysis questions have
been updated to include the latest financial data
• NEW section on the perpetual inventory system has been
added to Chapters 8 and 9
• Examples in Chapter 10 reflect the latest earnings base for the
Social Security tax and min-
imum hourly rate of pay
• Section on Reporting and Paying State unemployment taxes
has been completely revised in
Chapter 11
• NEW section on Accounts Receivable turnover has been added
in Chapter 13
• Updated section on International Accounting Standards Board
has been added in
Chapter 14
• Revised section on Qualitative Characteristics of Financial
Reports has been added in
Chapter 14
• NEW McGraw-Hill Connect Accounting Intelligent Response
Technology is an online
assignment and assessment solution that connects students with
the tools and resources

needed to achieve success through faster learning, more
efficient studying, and higher
retention of knowledge
NEW McGraw-Hill LearnSmart™ is an adaptive learning
program that
identifies what an individual student knows and doesn’t know.
LearnSmart’s
adaptive learning path helps students learn faster, study more
efficiently, and
retain more knowledge.
Also, NEW with this edition is McGraw-Hill SmartBook, part of
McGraw-Hill’s
LearnSmart suite of products.
xi
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LearnSmart is one of the most effective
and successful adaptive learning
resources available on the market today.
More than 2 million students have
answered more than 1.3 billion ques-
tions in LearnSmart since 2009, making
it the most widely used and intelligent

adaptive study tool that’s proven to
strengthen memory recall, keep students
in class, and boost grades. Students
using LearnSmart are 13% more likely to
pass their classes and 35% less likely to
drop out.
Distinguishing what students know from
what they don’t, and honing in on con-
cepts they are most likely to forget,
LearnSmart continuously adapts to each
student’s needs by building an individual
learning path so students study smarter
and retain more knowledge. Turnkey
reports provide valuable insight to
instructors, so precious class time can be
spent on higher-level concepts and
discussion.
This revolutionary learning resource is

available only from McGraw-Hill
Education, and because LearnSmart is
available for most course areas, instruc-
tors can recommend it to students in
almost every class they teach.
Learn with Adaptive
xii
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xiii
Fueled by LearnSmart—the most widely used and intelligent
adaptive learning resource—
SmartBook is the first and only adaptive reading experience
available today.
Distinguishing what a
student knows from what
they don’t, and honing
in on concepts they are

most likely to forget,
SmartBook personalizes
content for each student
in a continuously adapt-
ing reading experience.
Reading is no longer a
passive and linear expe-
rience, but an engaging
and dynamic one where
students are more likely
to master and retain important concepts, coming to class better
prepared. Valuable reports
provide instructors insight as to how students are progressing
through textbook
content, and are useful for shaping inclass time or assessment.
As a result of the adaptive
reading experience found in SmartBook, students are more
likely to retain knowledge, stay in
class, and get better grades.
This revolutionary technology is available only from McGraw-
Hill Education and for hundreds

of course areas as part of the LearnSmart Advantage series.
How Does SmartBook Work?
Each SmartBook contains four components: Preview, Read,
Practice, and Recharge. Starting
with an initial preview of each chapter and key learning
objectives, students read the material
and are guided to topics that need the most practice based on
their responses to a continu-
ously adapting diagnostic. Read and practice continue until
SmartBook directs students to
recharge important material they are most likely to forget to
ensure concept mastery and
retention.
Technology
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McGraw-Hill Connect Accounting
Get Connect Accounting. Get Results.
McGraw-Hill Connect Accounting is a digital teaching and
learning environment that gives students the means to better
connect with their coursework, with their instructors, and

with the important concepts that they will need to know for
success now and in the future. With Connect Accounting,
instructors can deliver assignments, quizzes, and tests easily
online. Students can practice important skills at their own
pace and on their own schedule.
Online Assignments
Connect Accounting helps students learn more efficiently by
providing feedback and practice material when they need
it, where they need it. Connect Accounting grades home-
work automatically and gives immediate feedback on any
questions students may have missed.
Leading Technology Extends Learning
Intelligent Response Technology (IRT)
IRT is a redesigned student interface for our end-of-
chapter assessment content. The benefits include
improved answer acceptance to reduce students’ frus-
tration with formatting issues (such as rounding). Also,
select questions have been redesigned to test students’
knowledge more fully. They now include tables for
students to work through rather than requiring that all

calculations be done offline.
xiv
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Guided Examples
The Guided Examples in Connect Accounting provide a
narrated, animated, step-by-step walk-through of select
exercises similar to those assigned. These short presenta-
tions provide reinforcement when students need it most.
Beyond the Classroom
Student Library
The Connect Accounting Student Library gives
students access to additional resources such as
recorded lectures, online practice materials, an
eBook, and more.
xv
The online Connect component has changed the way
I teach accounting! It is a central location for
everything that I need to teach my course.

—Laura Bantz,
McHenry Community College
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McGraw-Hill Connect Accounting Features
Connect Accounting offers a number of powerful tools and
features to make managing assignments easier, so fac-
ulty can spend more time teaching.
Simple Assignment Management and Smart
Grading
With Connect Accounting, creating assignments is easier
than ever, so instructors can spend more time teaching and
less time managing.
• Create and deliver assignments easily with selectable
end-of-chapter questions and Test Bank items.
• Go paperless with the eBook and online submission and
grading of student assignments.
• Have assignments scored automatically, giving students
immediate feedback on their work and side-by-side
comparisons with correct answers.
• Access and review each response; manually change

grades or leave comments for students to review.
• Reinforce classroom concepts with practice tests and
instant quizzes.
Student Reporting
Connect Accounting keeps instructors informed about how
each student, section, and class is performing, allowing for
more productive use of lecture and office hours. The
progress-tracking function enables you to:
• View scored work immediately and track individual or
group performance with assignment and grade reports.
• Access an instant view of student or class performance
relative to learning objectives.
• Collect data and generate reports required by many
accreditation organizations, such as AACSB and AICPA.
Instructor Library
The Connect Accounting Instructor Library is a repository for
additional resources to improve student engagement in
and out of …

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