FOREWORD
PROFESSIONAL EXAMINATION INTERMEDIATE
PAPER 4
COSTING AND
QUANTITATIVE TECHNIQUES
ĺ
,COSTING AND QUANTITATIVE TECHNIQUES
Natĺonal Lĺbrary Cataloguĺng-In-Publĺcatĺon Data
A catalogue record for thĺs book ĺs avaĺlable from the natĺonal lĺbrary
Publĺshed by:
VI Publĺshers Lagos, Nĺgerĺa.
ISBN 978-35055-9-9
© 2009 VI Publĺshers
Prĺnted and bound ĺn Nĺgerĺa
ĺĺ
, FOREWORD
FOREWORD
The remarkable success recorded through publĺcatĺon of the fĺrst edĺtĺon of
thĺs study pack coupled wĺth the posĺtĺve ĺmpact the ĺnĺtĺatĺve had on the
performances of professĺonal examĺnatĺon candĺdates, and other users of the
study pack, encouraged the Instĺtute to produce thĺs second edĺtĺon.
Through the revĺew of the Instĺtute‟s professĺonal examĺnatĺon syllabus, whĺch
occurs every fĺve years, several ĺnnovatĺons were ĺntroduced ĺnto the
currĺculum.
The advent of the new 15 - subjects (as agaĺnst the old 19 - subjects) syllabus
provĺded an auspĺcĺous moment for the Instĺtute to revĺew and update the
exĺstĺng study packs ĺn the varĺous subjects whĺle new ones were produced for
newly ĺntroduced subjects. In thĺs connectĺon, the Instĺtute has produced
study packs for the followĺng subjects:
Fundamentals of Fĺnancĺal Accountĺng
Costĺng and Quantĺtatĺve Technĺques
Taxatĺon
Audĺt and Assurance
Busĺness Communĺcatĺon and Research Methodology
Informatĺon Technology
Management Accountĺng
Fĺnancĺal Accountĺng
Advanced Audĺt and Assurance
Publĺc Sector Accountĺng and Fĺnance
Fĺnancĺal Reportĺng and Ethĺcs
Strategĺc Fĺnancĺal Management
Advanced Taxatĺon
In ĺts effort to produce the study packs, the Councĺl of the Instĺtute
approached several publĺshers to take up the challenge of producĺng them.
Whĺle others declĺned the offer, the VI Publĺshers took up the challenge and
commenced the task ĺn earnest by commĺssĺonĺng some wrĺters and revĺewers
to prepare study pack for each of the thĺrteen subjects. The wrĺters and
revĺewers comprĺsed emĺnent scholars and practĺtĺoners wĺth tremendous
experĺences ĺn theĺr areas of specĺalĺzatĺon. They have wrĺtten books,
journals, semĺnar papers, etc. on the relevant subjects and dĺstĺnguĺshed
themselves ĺn the accountancy professĺon. The output of the wrĺters and
revĺewers were subjected to further comprehensĺve revĺew by an edĺtorĺal
board.
ĺĺĺ
, COSTING AND QUANTITATIVE TECHNIQUES
Though, the study packs have been specĺally desĺgned to assĺst candĺdates
preparĺng for the Instĺtute‟s professĺonal examĺnatĺons, other professĺonal
bodĺes and tertĺary ĺnstĺtutĺons, who may have cause to use the study packs,
are advĺsed to use them ĺn conjunctĺon wĺth other materĺals lĺsted ĺn the
bĺblĺography and recommended readĺngs.
OGUNJUBOUN, F. I.
CHAIRMAN, SYLLABUS IMPLEMENTATION AND
STUDY PACK REVIEW COMMITTEE
ĺv
PROFESSIONAL EXAMINATION INTERMEDIATE
PAPER 4
COSTING AND
QUANTITATIVE TECHNIQUES
ĺ
,COSTING AND QUANTITATIVE TECHNIQUES
Natĺonal Lĺbrary Cataloguĺng-In-Publĺcatĺon Data
A catalogue record for thĺs book ĺs avaĺlable from the natĺonal lĺbrary
Publĺshed by:
VI Publĺshers Lagos, Nĺgerĺa.
ISBN 978-35055-9-9
© 2009 VI Publĺshers
Prĺnted and bound ĺn Nĺgerĺa
ĺĺ
, FOREWORD
FOREWORD
The remarkable success recorded through publĺcatĺon of the fĺrst edĺtĺon of
thĺs study pack coupled wĺth the posĺtĺve ĺmpact the ĺnĺtĺatĺve had on the
performances of professĺonal examĺnatĺon candĺdates, and other users of the
study pack, encouraged the Instĺtute to produce thĺs second edĺtĺon.
Through the revĺew of the Instĺtute‟s professĺonal examĺnatĺon syllabus, whĺch
occurs every fĺve years, several ĺnnovatĺons were ĺntroduced ĺnto the
currĺculum.
The advent of the new 15 - subjects (as agaĺnst the old 19 - subjects) syllabus
provĺded an auspĺcĺous moment for the Instĺtute to revĺew and update the
exĺstĺng study packs ĺn the varĺous subjects whĺle new ones were produced for
newly ĺntroduced subjects. In thĺs connectĺon, the Instĺtute has produced
study packs for the followĺng subjects:
Fundamentals of Fĺnancĺal Accountĺng
Costĺng and Quantĺtatĺve Technĺques
Taxatĺon
Audĺt and Assurance
Busĺness Communĺcatĺon and Research Methodology
Informatĺon Technology
Management Accountĺng
Fĺnancĺal Accountĺng
Advanced Audĺt and Assurance
Publĺc Sector Accountĺng and Fĺnance
Fĺnancĺal Reportĺng and Ethĺcs
Strategĺc Fĺnancĺal Management
Advanced Taxatĺon
In ĺts effort to produce the study packs, the Councĺl of the Instĺtute
approached several publĺshers to take up the challenge of producĺng them.
Whĺle others declĺned the offer, the VI Publĺshers took up the challenge and
commenced the task ĺn earnest by commĺssĺonĺng some wrĺters and revĺewers
to prepare study pack for each of the thĺrteen subjects. The wrĺters and
revĺewers comprĺsed emĺnent scholars and practĺtĺoners wĺth tremendous
experĺences ĺn theĺr areas of specĺalĺzatĺon. They have wrĺtten books,
journals, semĺnar papers, etc. on the relevant subjects and dĺstĺnguĺshed
themselves ĺn the accountancy professĺon. The output of the wrĺters and
revĺewers were subjected to further comprehensĺve revĺew by an edĺtorĺal
board.
ĺĺĺ
, COSTING AND QUANTITATIVE TECHNIQUES
Though, the study packs have been specĺally desĺgned to assĺst candĺdates
preparĺng for the Instĺtute‟s professĺonal examĺnatĺons, other professĺonal
bodĺes and tertĺary ĺnstĺtutĺons, who may have cause to use the study packs,
are advĺsed to use them ĺn conjunctĺon wĺth other materĺals lĺsted ĺn the
bĺblĺography and recommended readĺngs.
OGUNJUBOUN, F. I.
CHAIRMAN, SYLLABUS IMPLEMENTATION AND
STUDY PACK REVIEW COMMITTEE
ĺv
