The authors of this book have been friends and workmates for 14 years. Both have rich experience in teaching business courses. Mr. Evans Silver Kwendo, was born in 1958, he holds a B.Com and MBA degrees, both from the University of Nairobi, plus a post graduate diploma in Marketing, examined by the Chartered Institute of Marketing (U.K.).The co- author Erick Siele has a lifetime teaching experience of 17 years in business courses at various universities. He holds BCOP, MBM, MA Project planing and Management and H.dip in Human Resource Management. Currently lecturers at St Paul’s University and is a co-ordinator of Business course programmes at Nairobi Campus. He has also teaches professional courses for Kenya Accountants National Secretarial examination Board KASNEB and Kenya National Examination Council KNEC. His personal experience makes this book very readable and informative for university students and those doing professional