­­­No one can perform work without an effective communication system. The prosperity, success and future of a business to some extent depends upon an effective system of communication. In the present book each and every aspect of communication system is discussed in a separate chapter. The book is useful to B.Com, B.M.Com., and MBA students of Indian Universities. Recent development in the communication system has been incorporated in the book. Certain innovative concepts have also been included in the book.