This tutorial has been developed by Baruch's Computing and Technology Center (BCTC) and Kognito Interactive ( with the cooperation of Baruch's Stan Ross Department of Accountancy. This tutorial is owned and administrated by Baruch College. All content is the sole property of Baruch College. � 2008 Baruch College/CUNY. All rights reserved.

Terms of Use

Baruch encourages the use of this tutorial as a way to share information and knowledge in support of Baruch's mission of education, research and public service. This tutorial is owned and administrated by Baruch College. The content is subject to change without notice. Commercial use of this tutorial or any part of it is prohibited without the written permission of Baruch College.


Development of written content, media assets, narration, interactive activities, and tutorial technology: Kognito Interactive (Founded by Baruch alumni)

Main content contributor and reviewer:
Professor Ping Zhou (Stan Ross Department of Accountancy)

Other content contributors and reviewers:
Professor Armen Hovakimian (Department of Economics and Finance), Brian Kell (Robert Zicklin Center for Corporate Integrity), Louise Klusek (Newman Library), Dennis Slavin (Associate Provost)


Content preserved and hosted by Gage