THE BOOK APPROACHES THE SUBJECT IN AN EASY WAY TO UNDERSTAND THE SEQUENCE OF THE TOPIC AND AS WELL AS IT WILL HELP IN SELF-STUDY. IT INCLUDES LARGE NUMBER OF WORKED OUT PROBLEMS AS ILLUSTRATIONS IN VARIOUS CHAPTERS. WORKED OUT PROBLEMS HAS BEEN DONE IN SUCH A WAYTHAT IT WILL COVER THE WHOLE IDEA OF THAT PARTICULAR CHAPTER. AN EXTENSIVE YEAR WISE SOLUTION OF WBUT/MAKAUT SEMESTER EXAM AT THE END HAS BEEN GIVEN TO UNDERSTAND THE QUESTION PATTERN AND TO MAKE THE SUBJECT MORE ATTRACTIVE AND CLEAR TO THE STUDENTS. THE 1ST EDITION HAS BEEN PREPARED IN SUCH A WAY THAT IT WILL MEET THE DEMANDS OF GRADUATE AND POST-GRADUATE STUDENTS OF COMMERCE AND MANAGEMENT OF DIFFERENT UNIVERSITIES.