The book is designed to meet the academic requirements of Second Year Commerce students for the Major subject and Second Year Arts and Science students for the Open Elective subject. Special care has been taken to present the subject matter in simple, clear, and student-friendly language, keeping in mind the interdisciplinary nature of the NEP–2020 framework.
The main objective of this book is to help students understand concepts both theoretically and practically. Each topic is explained in a systematic manner with suitable examples. To support effective examination preparation, the book includes definitions, explanations, MCQs, fill-in-the-blanks, short answer questions, long answer questions, and short notes, all framed as per university examination patterns.
This book will be useful not only for examination purposes but also for developing a conceptual understanding of the subject, which is essential for higher studies and practical application. It is hoped that this book will serve as a reliable guide for students and help them achieve academic success under the NEP–2020 education system.