Joel J. Lernerwas a professor and the chairman of the business division at Sullivan County Community College. He presently is a member of the Board of Trustees of that institution. He received his B.S. from New York University and his M.S. and P.D. from Columbia University. He has coauthored theSchaum's Outlines of Principles of Accounting II,Intermediate Accounting,Bookkeeping and Accounting,Business Mathematics, andIntroduction to Businessand is the sole author ofMcGraw-Hill's Financial Planning for the Utterly Confused, now in its fifth edition. James A. Cashinwas Emeritus Professor of Accounting at Hofstra University, where he was formerly Chairman of the Accounting Department. He was a coauthor of several accounting books, includingSchaum's Outline of Principles of Accounting II,Schaum's Outline of Cost Accounting, and he was editor in chief of theHandbook for Auditors. Professor Cashin was a Certified Public Accountant and a Certified Internal Auditor. He held a B.S. degree in accounting from the University of Georgia and an M.B.A. from New York University. He taught in the Graduate School of the City University of New York and New York University.