This textbook is written for the students of FYBA - Savitribai Phule Pune University based on revised syllabus effective from 2019 onwards. The book covers entire topics of the syllabus as well as topics related to other undergraduate students of B.Com and B.B.A. of different universities. The content of the University syllabus has been kept in the mind throughout the book. At the end of every chapter, book listed questions for discussion and self preparation.