Each section of the practice and revision kit starts with a "Do you know?" checklist that tests knowledge of the topics covered. During 2003 the ACCA introduced Computer Based Examinations (CBE) at Level B, thus enabling students to take their exams at one of the ACCA's approved computer examination centres. Practice and revision kits will prepare students for both paper-based exams and CBEs. This kit provides practice and revision exercises for the 2003 CAT paper B2 on cost accounting systems.