Joel J. Lerner was Professor and Chairman of the business Division at Sullivan County Community College. He presently is a member of the Board of Trustees of that institution. He received his B.S. from New York University and his M.S. and Ph.D. from Columbia University. He has coauthored the Schaum's Outlines of Principles of Accounting I, Principles of Accounting II, Intermediate Accounting, Business Mathematics, and Introduction to Business and is the sole author of McGraw-Hill's Financial Planning for the Utterly Confused, now in its 5th edition.