The Instructor CD contains all print (Instructor's Manual, Solutions Manual, Test Bank) and technology (e.g., software, spreadsheets, videos, data files) supplements on a single CD-ROM. Enjoy the freedom to transport the entire package from office, to home, to classroom. The Instructor CD-ROM enables you to customize any of the ancillaries, print only the chapters or materials you wish to use, or access any item from the package within the classroom! The Student CD-ROM is free (upon your request with new text purchase only; it can also be sold stand-alone) and contains the Excel spreadsheets, tutorial and general ledger software, powerpoints, and other valuable tools for students.