This book is presented in simple language and lucid style with a number of illustrations and practical problems. Every effort has been made to simplify the subject matter while explaining each module. Question papers for the last several years have been fully solved as illustrations in this text book. Above all this book is presented in an attractive style and hope that the immense variety of problems in the book will please the hard working students. The teachers can confidently recommend this book as a complete study material for the third semester B.com students of Mahatma Gandhi University.