This book covers the theory and practice of cost accountancy which is intended for those students preparing for BSc combined studies, BA Accounting, BABS, BA Business Administration, BTEC HNC/D, Business and Finance, SCOTVEC HND Accounting and is on the reading lists of ABE, ACCA, CIMA, AAT, IAM, IFA, ICEA, ICM, LCCI and IcomA examinations.