B S Ramaswamy, a Fellow of the Institute of Cost Accountants of India, has been a senior officer of the Indian Audit and Accounts Service. He has served as Joint Secretary and Additional Secretary to the Government of India as well as held senior positions in the public sector. During his service, he negotiated and handled a large number of contracts, and completed a major assignment on financial management reforms and delegation of powers for the Indian Council of Agricultural Research (ICAR). He has to his credit the distinction of having converted the accounts from cash accounting to accrual system of accounting in seven central universities and the Indian Institute of Technology Delhi. He has also helped over 20 central autonomous organisations and universities in the conversion of their accounts to the accrual system. He regularly delivers lectures on basic accounting precepts, costing concepts, project management, and contracts and their management in various professional institutes, research organisations, universities, and in-house programmes organized by public and private sector companies. He has written Accounts Manuals for the Indian Institute of Technology Delhi, the National Productivity Council and the Worldwide Fund for Nature, India.