This book provides a comprehensive course of the subject. The book is written primarily for university teachers, college lectures, research scholars, B.A., B.Com., BBA, BSW, B.Ed., M.A., M.Com., MSW, M.Ed. MBA, CA, ICWA an CS Courses of our country. The special features of this book are:
    (l) The book takes full advantage of the clarity and consistency of modern terminology.
    (2) The development of the chapters is logical and the preparation of each new idea is based on the preceding martial.
    (3) The clearly developed textual explanations are followed in appropriate solved examples.
    (4) The book reflects the author's conviction that one learns by own self.
    (5) A proper balance between theory and practice is maintained in every chapter.