This book is also useful to the teachers who would otherwise have to prepare their lecturers from various sources, particularly for them an attempt has been made to use simple and easily understandable language. Computer is informative and interesting subject as it is related to the commerce or business. This subject provides sufficient commercial as well as computerized accounting knowledge to the readers. This book has been specially written to the rural students. We used very simple English with suitable examples, so students can understand easily. Topics are arranged exactly according for the syllabi. We have tried our level best to provide latest information. We have designed this book keeping in mind the need of BCom students.