Cost and mangement accounting courses are of a practical nature and consequently one of the keys to success in such courses is practice. Students must complete tutorials and case studies within pre-determined time constraints. This book aims to provide sufficient practical exercises to give the students the practice they need, and in so doing make them more proficient in the cost and management accounting arena. A wide variety of questions covering the different syllabi of elementary cost and management accounting courses at tertiary institutions has been incorporated. Students wishing to continue their studies in this area should find that the questions contained in this book will provide them with a good foundation to do so. The sollutions to all questions will be made available on written request to the publishers to lecturers who prescribe the book.