Cambridge Business Publishers

We are indebted to the following instructors who served as reviewers or provided us with revision suggestions for this and/or prior editions of our book:

James L. Bierstaker (University of Massachusetts—Boston)
Susan Borkowski (LaSalle University)
Gary Colbert (University of Colorado—Denver)
Benjamin P. Foster (University of Louisville)
Margaret Gagne, (Marist College)
Karen Geiger (Arizona State University)
John Giles (North Carolina State University)
Judith Harris (Bryant College)
Eleanor G. Henry (Southeast Missouri State University)
Dolan Hinson (University of North Carolina—Charlotte)
David R. Honodel (University of Denver)
Ronald Huefner (SUNY Buffalo)
Charles Kile (University of Alabama—Huntsville)
William Lathen (Boise State University)
Larry Paquette (Westfield State College)
Gail Pastoria (Robert Morris College)
Maryanne Rouse (University of South Florida)
Jeffrey Schatzberg (University of Arizona)
Steve Senge (Simmons Graduate School of Management)
Henry Smith, III (Otterbein College)
Edward L. Summers (University of Texas—Austin)
Audrey Taylor (Western Washington University)
Leslie Turner (Northern Kentucky University)
Sheila Viel (University of Wisconsin—Milwaukee)
Wallace Wood (University of Cincinnati)

Appreciation is extended to the Institute of Certified Management Accountants for permission to use
adaptations of problems from past Certified Management Accounting Examinations—these materials are identified as “CMA Adapted.” We are also indebted to the American Institute of Certified Public Accountants for permission to use materials from the Uniform CPA exam—these materials are identified as “CPA Adapted.” We appreciate the tolerance and feedback of our students as we tested many of the new ideas and assignments for this book. Finally, we appreciate the encouragement, support, and detailed suggestions for improvement provided by George Werthman and his colleagues at Cambridge Business Publishers. Working with them has been a pleasure.
To assist us in continuously improving our book to better fits your needs and the needs of your students, comments and suggestions are welcome.

Gordon Potter; Ithaca, NY
Wayne J. Morse; Rochester, NY
James R. Davis; Clemson, SC
Al L. Hartgraves; Atlanta, GA