Peter Clarke B.Comm, MA(Econ), PhD, FCA is a Professor at the Department of Accountancy, University College Dublin. He lectures in both financial and management accounting at both undergraduate and MBA levels. He is the author of 'Cases in Managerial Accounting', 'Financial Accounting: An Irish Text' and 'A Case Study in Financial Accounting'. Eugene McDermott B. Comm, DPA, ACA is a Chartered Accountant with many years teaching experience at second and third level and has tutored in the Department of Accountancy at University College Dublin. He is the co-author with Peter Clarke of 'Financial Accounting: An MCQ approach'. He is employed as an auditor in the Office of the Comptroller and Auditor General.