Joel J. Lerner (Monticello, NY) was 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 the Schaum's Outlines of Principles of Accounting I, Principles of Accounting II, Intermediate Accounting, Business Mathematics, and Introduction to Business and is the sole author of McGraw-Hill's Financial Planning for the Utterly Confused, now in its fifh edition.
Rajul Y. Gokarn (Atlanta, GA) is an associate professor at Clark Atlanta University, Atlanta, Georgia. She previously taught at Georgia State University, California State University at Los Angeles, and the University of West Georgia. She received her Ph.D. in Business Administration (Major: Accounting) from Georgia State University. Professor Gokarn's research interests include international accounting, ethics in accounting, the status of women in the accounting profession, and the scholarship of teaching and learning.