Dr. Joan Ryan is the Business Department Chair at Clackamas Community College in Portland, Oregon. She has taught personal finance for over 20 years. She began at Willamette High School in Eugene, Oregon where she developed original materials for publication in 1981. She also taught business classes at Lane Community College in Eugene, Oregon. She currently teaches accounting at Portland State University as an adjunct faculty and is a Certified Management Accountant (CMA).Michael D. Lawrence is the author of 'Essentials of Accounting', published 2007 under ISBN 9780759392465 and ISBN 0759392463.