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This is a text for introductory courses on cost and management accounting. It concentrates on the typical syllabus of a first year BA management accounting course, leaving out the more advanced topics covered in Management and Cost Accounting. It is therefore designed for students who may not proceed towards advanced level, and feel happier using a text which covers just the introductory topics at a more affordable price. The text provides balanced coverage of the elementary principles and techniques of costing and management accounting. Each chapter begins with learning objectives, then covers each topic in detail highlighting key concepts, giving worked examples and ending with a summary and practice questions. The students' manual aims to build confidence and consolidate understanding of the topics by practising a range of exam style questions.