This Instructor's Resource Manual is a teaching supplement to Fundamental Accounting Principles by Kermit D. Larson, John J. Wild, and Barbara Chiapetta. the text design provides for flexibility in both methods of delivery and course content. This design allows instructors to meet the needs of their varying institutional missions and individual broad pedagogical objectives. Material in this manual will assist you in addressing the recommendations of the Accounting Education Change Commission, and the broader objectives of higher education. The AECC has made us cognizant of the need to develop our students' teamwork, interpersonal, critical thinking, and learning-to-learn skills. Business and education literature supports the premise that to properly prepare our students, regardless of major, for the competitive and dynamic business world they will enter, we must include in our objectives the development of these skills.