The book would serve as an excellent text for B.Com., M.B.A., C.A., I.C.W.A.I. (Inter/Final), C.S. and other competitive examinations of Indian Universities/ Institutes. The book has the following distinct features: Theoretical concepts, working rules, etc. have been explained in a lucid language with appropriate examples, neatly drawn diagrams, tables, etc. All topics have been explained exhaustively. Summary, Key-terms and elaborate graded exercise with answers have been provided at the end of each exercise. Objective type questions have also been discussed. Examples are chosen from various Indian Universities/ Institutes exams. The book contains over 1000 typical worked out problems.