The content has been organized into logical units and is presented in a lucid manner to facilitate learning and retention. It includes:

*Well-explained theoretical concepts
*Practical applications and real-world relevance
*Review questions, practice exercises, and self-assessment tools
The book serves as an ideal companion for undergraduate students pursuing Bachelor of Commerce, and it aligns with the New Education Policy (NEP) framework, ensuring it meets the latest curriculum standards.

Key Features:

*Conceptual clarity through step-by-step explanations
*Relevant examples and diagrams for better understanding
*Practice questions to reinforce learning outcomes
*NEP-aligned content tailored for Assam and Gauhati University students
Whether used as a textbook or a reference guide, this book aims to empower learners with the knowledge and skills required for academic and professional success.