My goal in writing this textbook was to write a concise text, something that is easy for students to comprehend with plenty of examples and exercises, yet a comprehensive book. I hoped to make the topics interesting and applicable in real life in Bangladesh. I tried to present the topics in the book the way I prosem the topics in class. But, probably the most important goal 1 had in my mind was write a book that will contain the theory modified in a manner that the concepts and theories will be applicable to Bangladesh businesses to the process, I made my students at North South University my guinea pigs, who I used to test the untested manuscript and I have to admit that my students had been very gracious. This is the first edition and therefore, I assume that there will be many mistakes left despite all my efforts. I will really appreciate it very much if the readers point out any error they come across and I will do my best to make the correction as soon as possible. I have a commitment to all the users to make the book as error free as possible.