The complex nature of modern trade, business, commerce and industry make the study of this important subject more useful. Thus, study of this important subject becomes more important to understand our trade, business, commerce and industry. Therefore a book on this innovate subject which explains this difficult subject is an essential need of today. The present book is an attempt in this direction. The contents of the book is according to need of B.Com., BCA., M.Com., MBA and other professional courses students. The important features of this book are: The language of book has been kept simple and the entire discussion has been build on a logical and coherent outlines. The latest changes in our government policy have also been incorporated at the proper places. The book covers comprehensively all important aspects of the subject. The text matter has been accompanied with adequate illustrative material which mates the study of subject interesting and readily understandable. Through out to tailor its approach, subject-matter and presentation of book is according to the requirements of modern time. This book will be a source of knowledge and expertise readily available to the readers.