DAVID H. MARSHALL is Professor of Accounting Emeritus at Millikin University. He taught at Millikin, a small, independent university located in Decatur, Illinois for 25 years. He taught courses in accounting, finance, computer information systems, and business policy, and was recognized as an outstanding teacher. The draft manuscript of this book was written in 1986 and used in a one-semester course that was developed for the non-business major. Subsequently supplemented with cases, it was used in the business core accounting principles and managerial accounting courses. Concurrently, a one-credit hour accounting laboratory taught potential accounting majors the mechanics of the account6ing process. Prior to his teaching career, Marshall worked in public accounting and industry and he earned an MBA from Northwestern University. Professor Marshall's interests outside academia include community service, woodturning, sailing, and travel.

WAYNE W. McMANUS makes his home in Grand Cayman, Cayman Islands, BWI, where he worked in the private banking sector for several years and is now a semi-retired consultant. He maintains an ongoing relationship with the International College of the Cayman Islands as an adjunct Professor of Accounting and Law and as a member of the College's Board of Trustees. McManus now offers the Cayman CPA Review course through the Financial Education Institute Ltd. and several professional development courses through the Chamber of Commerce. He earned an M.S. in accounting from Illinois State University, an MBA from the University of Kansas, a law degree from Northern Illinois University and a master's of law in taxation from the University of Missouri-Kansas City. He serves as a director of Endeavour Mining Capital Corp. (EDV on the TSX exchange). He is an active member of the Cayman Islands Society of Professional Accountants and the local chapter of the Association for Investment Management and Research (AIMR). Professor McManus volunteers as a 'professional' Santa each December, enjoys travel, golf, and scuba diving, and is an audio/video enthusiast.

DANIEL F. VIELE is Professor of Accounting, Chair of the Department of Business, and Director of the Online Programs in the School of Business and Technology at Webster University. He teaches courses in financial, managerial and cost accounting as well as information systems. He has developed and taught numerous online graduate courses which are offered through Webster University's WorldClassRoom and for his leadership role in pioneering online teaching and learning, the university presented him with the Presidential Recognition Award. Professor Viele's students and colleagues have also awarded him its highest honor-the Kemper Award for Teaching Excellence. Prior to joining Webster University in 1998, he served as a systems' consultant for Silicon Valley's largest provider of information technology products and services to the graphic arts and printing industry and his previous teaching experience includes ten years at Millikin University with Professor Marshall. Professor Viele holds an M.S. in Accounting from Colorado State University and has completed the Information Systems Faculty Development Institute at the University of Minnesota and the Advanced Information Systems Faculty Development Institute at Indiana University. He is a member of the American Institute of Certified Public Accountants, the American Accounting Association, and the Institute of Management Accountants where he served as President of the Sangamon Valley Chapter and as a member of the National Board of Directors. Professor Viele enjoys sports of all kind, travel, and a good book.