This book has been especially designed and written for B.Com.; BBA and other similar courses of Madras University, GGS Indraprastha University, New Delhi, and other universities in the country.

Some of the Distinctive Features of the book are as follows:

1. Lucid, simple, and conversational language.

2. Based on the author’s teaching and writing experience of 35 years.

3. Latest policy guidelines and government regulations.

4. Full coverage of the latest prescribed syllabi

5. Tables and diagrams to illustrate the text.

6. Summary at the end of every chapter for quick revision.

7. Test questions

8. Chapter outline at the beginning of every chapter to provide overview of the chapter contents.