Many talented people contributed to the creation of this first edition, and we would like to thank them for their valuable contributions. The keen editorial instincts of Elisa Adams helped shape the first draft of manuscript for Financial Accounting. Mark McCarthy of East Carolina University did a wonderful job accuracy checking the final manuscript, we thank him for his speedy and helpful comments. We appreciate Teressa Farough?s thorough accuracy check of the pageproof. Carol Yacht and Jack Terry contributed the QuickBooks templates and Excel templates (respectively) that accompany the end-of-chapter material. We appreciate the very helpful Lori Cody from The Buckle, Inc., and Jill Swansegar from American Eagle Outfitters, Inc., for helping us get permission to use their companies? Annual Reports in the appendices. Many thanks to the talented staff at InfoLabs for their assistance with the narrated Power-Points? and Working Papers that accompany the book. We also appreciate Marianne James?s (California State University, Los Angeles) excellent work preparing the Study Guide for this first edition.