These OERs were developed by Dan Thompson CPA CMA, CFA, a teaching professor in the Department of Accounting and Finance in the School of Business at Economics at Thompson Rivers University (TRU) with financial and technical assistance from 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 their 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.