Richard A. Cosm, William R. Hermanson, Marcia S. Miller

Richard A. Cosm, William R. Hermanson, and Marcia S. Miller are experts and authors in accounting and financial reporting. They have co-authored textbooks and materials that help students and professionals understand how businesses record, analyze, and report financial information. Their work covers topics like financial statements, managerial accounting, and auditing, providing clarity and structure to complex financial concepts. Their contributions are widely used in educational settings and by industry practitioners to ensure accurate and effective financial communication and decision-making.