Synopsis This book is intended to cover exhaustively the syllabi of various Indian University on the subject for B.Com., M.Com., B.B.A., M.B.A., C.A., I.C.W.A. and C.S. course. The special features of this book are: The book is intended to serve as a compact reference book of the subject. The Subject matter has been developed systematically. Many questions papers of Indian Universities, but many have been independently formulated in order to help maintain continuity of development of the subject. A large number of diagrams and worked numerical examples are special features of the book. Covers the syllabus in simple and effective style. Comprehensive yet crisp presentation of each topic. Owing to its special features this book is intended to meet the needs of the students and teachers of under-graduate and post graduate classes of different Indian university.