The author is a Graduate of Commerce from CALCUTTA UNIVERSITY and a Fellow Member of the Institute of Cost & Management Accountants of India and presently, a Practicing Cost Accountant. The author has worked in a large sized CENTRAL PUBLIC-SECTOR UNDERTAKING and retired as CHIEF MANAGER(FINANCE). In view of enriched experience gained through 39 years of service life and keeping in view the necessity of the students undergoing SKILL DEVELOPMENT PROGRAMMES being promoted by the CHHATTISGARH GOVERNMENT and various other State Governments, a small endeavor has been made through this Book for bringing out the essence of various topics covered in the SKILL DEVELOPMENT PROGRAMMES in a simplified manner. All the students following this book and other readers are welcome for any sort of comments, suggestions etc. for further improvement in successive editions.