This manual aims to satisfy the needs of students of mathematics and statistics at the foundation level of such professional examinations as ACCA Numerical Analysis, CIMA Quantitative Methods, ICSA Quantitative Studies, and similar AAT and BTEC courses. It is on the official reading list for CIMA Stage 1 (Exemption) Business Studies and Stage 1 Quantitative Methods. Important formulae and definitions are highlighted and many worked examples are included. Very little background in mathematics is assumed. This edition has a new chapter on inventory control, while other chapters have been updated and revised. A lecturer's supplement is available. An ELBS/LPBB editon is also available.