These OERs were developed by Dan Thompson, CPA, CFA, a teaching professor in the Department of Accounting, Finance, and Law at the Bob Gaglardi School of Business and Economics at Thompson Rivers University (TRU).  Financial and technical assistance was provided by the university and B.C. Campus.  TRU is located in Kamloops, British Columbia, Canada and is the centre for open learning in the Province of British Columbia, offering approximately 60 online programs and 550 online courses to nearly 15,000 learners. B.C. Campus is part of the B.C. Ministry of Advanced Education, Skills and Training, and a major part of its mission is to promote open learning principles among the province’s over 30 colleges and universities. Both institutions support the development of open textbooks and other resources through the B.C. Open Textbook Project.