The book is primarily intended for the intelligent students and teachers of B.Com., B.B.A., B.C.A., M.Com., M.B.A. and M.C.A. and students of Indian Universities. It will prove to be a valuable early comparison to a young man who has just entered the portals of a significant career in accounting and auditing work after getting C.A. degree. It would be found equally useful by the established F.C.A., who has proved himself on his position.
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