Century 21 Accounting Multicolumn Journal Anniversary Edition, 1st Year Course Chapters 1-26

Claudia B. Gilbertson was a high school instructor for 11 years and a community college instructor for 25 years. Currently retired from North Hennepin Community College, Claudia serves as a consultant for accounting online learning solutions. She is active in the National Business Education Association, North Central Business Education Association, and Minnesota Business Educators, Inc.Mark W. Lehman, assistant professor emeritus of Accountancy at the Richard C. Adkerson School of Accountancy at Mississippi State University, teaches Accounting Information Systems and Forensic Accounting. A former auditor with PricewaterhouseCoopers, Dr. Lehman is a Certified Public Accountant and a Certified Fraud Examiner. Dr. Lehman writes journal articles and consults with accountants on the use of software in fraud detection. He was awarded Outstanding Educator by the Mississippi Society of Certified Public Accountants in 2007.Kenton E. Ross is Professor Emeritus, Department of Accounting, at Texas A & M University-Commerce. He formerly served as Dean of the College of Business and Technology; Director of Business and Economic Research; and Head, Department of Accounting.The late Robert D. Hanson was Professor of Business Education and Associate Dean of the College of Business Administration at Central Michigan University.