Redruth Nyaaba Ayimpoya is a Chartered Accountant – Ghana, a lecturer at the Accountancy Department of the Bolgatanga Polytechnic and a part time lecturer at the University of Cape Coast, College of Distance Education. He attended Navrongo Senior Secondary School, now Navrongo SHS, and completed in 1993 with SSSCE in Agricultural Science. He continued at St. John Bosco's Training College where he acquired Post Sec. Cert 'A' in 1997. He graduated from Tamale Polytechnic now Tamale Technical University in 2002 with Higher National Diploma (HND) in Accountancy. He furthered his education to the University of Cape Coast where he graduated with Bachelor of Commerce(BCOM) with Second Class UpperDivision in 2008. He qualied as a Chartered Accountant in 2011 and was admitted as a member of the Institute of Chartered Accountants in 2012. In 2017, He graduated from the University of Professional Studies Accra (UPSA) with MBA in Accounting and Finance. He has over twenty (20) years in professional teaching in both non-tertiary and tertiary institutions and has incorporated this in the writing of this book.

Attah Samuel A. Junior is a Chartered Accountant - Ghana. He had his primary education in St. Mary's Preparatory school in Accra. He proceeded to St. Francis De Sales School for his Junior High education. He furthered his education to the Senior High school level in Bolgatanga Technical Institute where he acquired General Business Certicate in Accounting in 2007. He attended Bolgatanga Polytechnic where he acquired Higher National Diploma in Accountancy with First Class Division in 2011. He enrolled as a student with Institute of Chartered Accountants – Ghana in 2012 and qualied in 2013. He has seven (7) years of teaching experience in the area of accountancy and has incorporated this in the writing of this book. It is their greatest desire that every student who reads this book passes his or her exams and climbs to the highest level in the accountancy profession.