We gratefully acknowledge the debt that is due to Raza Khan, whose guidance, encouragement and good wishes made an invaluable contribution in the completion of this work.
We are also thankful to the team of Pearson Education, Praveen Tiwari, Dhiraj Pandey, Anshul Yadav and Vamanan Namboodiri for extending their kind cooperation in successfully completing this task.
We fail in our duty, if we do not express our intellectual debt of gratitude to the numerous authors who have already enriched the Cost Accounting: Principles and Techniques, of course, without violating their copyright.
Last but not the least, the members of our families—Vasanth, Parul, Riddhima, Bhagyashree, Sathyan and Manuraj—deserve our gratitude for their personal, constructive and constant encouragement extended for accomplishing this task.
We shall be grateful to our readers for their constructive and concrete suggestions for further improvements in this book. The authors can be contacted at firstname.lastname@example.org.