The Book is useful for B.Com., BBA, M.Com. and MBA students of our country. This book covers a wide range of latest materials on the subject. The book covers a broad spectrum of the subject. The important feature of the book are: v The book provide a fresh approach to the readers and attempts a systematic diagnosis of the different aspect of the subjects. v The book is sufficiently comprehensive to accommodations course objectives. v Some more interesting and news development in the subject is discussed at prefer places v To give a fresh approach to the subject step by step approved is followed.