Thomas P. Edmonds
Thomas P. Edmonds, Ph.D., is Professor Emeritus in the Department of Accounting at the University of Alabama at Birmingham (UAB). He has been actively involved in teaching accounting principles throughout his academic career. Dr. Edmonds has coordinated the accounting principles courses at the University of Houston and UAB. He has taught introductory accounting in mass sections and in distance learning programs. He has received five prestigious teaching awards, including the Alabama Society of CPAs Outstanding Educator Award, the UAB President’s Excellence in Teaching Award, and the distinguished Ellen Gregg Ingalls Award for excellence in classroom teaching. He has written numerous articles that have appeared in many publications, including Issues in Accounting, the Journal of Accounting Education, Advances in Accounting Education, Accounting Education: A Journal of Theory, Practice and Research, the Accounting Review, Advances in Accounting, the Journal of Accountancy, Management Accounting, the Journal of Commercial Bank Lending, the Banker’s Magazine, and the Journal of Accounting, Auditing, and Finance. Dr. Edmonds has served as a member of the editorial board for Advances in Accounting: Teaching and Curriculum Innovations and Issues in Accounting Education. He has published five textbooks, five practice problems (including two computerized problems), and a variety of supplemental materials including study guides, work papers, and solutions manuals. Dr. Edmonds’ writing is influenced by a wide range of business experience. He is a successful entrepreneur. He has worked as a management accountant for Refrigerated Transport, a trucking company. Dr. Edmonds also worked in the not-for-profit sector as a commercial lending officer for the Federal Home Loan Bank. In addition, he has acted as a consultant to major corporations, including First City Bank of Houston (now Citi Bank), AmSouth Bank in Birmingham (now Wachovia Bank), Texaco, and Cortland Chemicals. Dr. Edmonds began his academic training at Young Harris Community College in Young Harris, Georgia. He received a B.B.A. degree with a major in finance from Georgia State University in Atlanta, Georgia. He obtained an M.B.A. degree with a concentration in finance from St. Mary’s University in San Antonio, Texas. His Ph.D. degree with a major in accounting was awarded by Georgia State University. Dr. Edmonds’ work experience and academic training have enabled him to bring a unique user perspective to this textbook.

Christopher T. Edmonds
Christopher T. Edmonds is an Assistant Professor of Accounting at the University of Alabama at Birmingham (UAB). His focus is on new teaching pedagogies such as “flipping the classroom,” competency learning, and online education. In his classes, students watch lectures at home and come to class to work with others and practice skills. Although early in his career, Dr. Edmonds has received multiple teaching awards and published several articles in the area of accounting education. He has written articles that appeared in Issues in Accounting Education, Advances in Accounting Education, AIS Educators Journal, and Advances in Accounting.

Bor-Yi Tsay
Bor-Yi Tsay, Ph.D., CPA, is Professor of Accounting at Southern Polytechnic State University (SPSU). He has taught principles of accounting courses at the University of Houston and University of Alabama at Birmingham. He currently teaches a graduate managerial accounting course for SPSU’s MBA program and an advanced management accounting course for the Master of Science in Accounting program. Dr. Tsay received the 1996 Loudell Ellis Robinson Excellence in Teaching Award. He has also received numerous awards for his writing and publications, including John L. Rhoads Manuscripts Award, John Pugsley Manuscripts Award, Van Pelt Manuscripts Award, and three certificates of merit from the Institute of Management Accountants. His articles have appeared in Journal of Accounting Education, Management Accounting, Journal of Managerial Issues, CPA Journal, CMA Magazine, Journal of Systems Management, and Journal of Medical Systems. Dr. Tsay received a B.S. degree in Agricultural Economics from National Taiwan University, an M.B.A. degree from Eastern Washington University, and a Ph.D. degree in Accounting from the University of Houston.

Philip R. Olds
Philip R. Olds is Associate Professor of Accounting at Virginia Commonwealth University (VCU). He has served as the coordinator of the introduction to accounting courses at VCU. Dr. Olds has also received the Distinguished Service Award and the Distinguished Teaching Award from VCU School of Business. Dr. Olds received his A.S. degree from Brunswick Junior College in Brunswick, Georgia (now Costal Georgia—Community College). He received a B.B.A. in Accounting from Georgia Southern College (now Georgia Southern University) and his M.P.A. and Ph.D. degrees from Georgia State University. After graduating from Georgia Southern, he worked as an auditor with the U.S. Department of Labor in Atlanta, Georgia, and is a former CPA in Virginia. Dr. Olds has published articles in various academic and professional journals and presented papers at national and regional conferences. He also served as the faculty adviser to the VCU chapter of Beta Alpha Psi for five years and was recognized with an Outstanding Faculty Vice-President Award by the national Beta Alpha Psi organization.