Accounting for Management Decisions as a paper is being taught at the B.Com., M.Com. and other Management Courses syllabus in all Indian Universities and other Institutions. The various courses conducted by management institutions at the Central and State level too have been considered in respect of their syllabus, course contents and requirements. The major topics dealt in this book are-Accounting for Management; Accounting Activities and Responsibility Centres; Budgeting in Managerial Decisions; standard Costing; Capital Budgeting; Marginal Costing; Emerging Trends in Management Accounting; Application of Marginal Costing; Ratio Analysis; Fund Flow and Cash Flow Analysis; Reporting to Management; Contemporary Issues in Management Accounting.

Human Resources Management as a paper is being taught at the B.Com. M.Com. and other Management Courses syllabus in all Indian Universities and other Institutions. The various courses conducted by management institutions at the Central and State level too have been considered in respect of their syllabus, course contents and requirements. The major topics dealt in this book-Human Relations Management; Personnel Management- A General Study; Personnel Policies; Organisation of Personnel Management; Tests and Interviews; Recruitment, Selection and Placement; Manpower Planning; Executive Development; Workers' Participation in Management; Training; Wage and Salary Methods; Performance Appraisal and Merit Rating; Promotion and Transfer; Job Analysis and Job Description; Job Evaluation ; Incentives and Fringe Benefits; Human Resource Development; etc.

A well developed system of financial intermediation has been perceived by the experts as a sine qua non for the socio-economic growth of the developing countries. As a result of this, most of the underdeveloped countries, after their independence, made vigorous efforts to expand the network of financial intermediaries. Some of the financial intermediaries were assigned the exclusive role of strengthening the capital market. In India, a huge network of such financial institutions has been developed after the independence, and they have contributed to the strengthening the capital market, by the large. But one finds that, along with the growth of financial institutions, most of corporate enterprises are tending to have a very high debt-equity ratio. This phenomenon has raised a question: 'Has the growth of financial intermediaries in the country adversely affected the availability of equity capital and, if so, how?' This study attempts to find an answer to this question. The study investigates the impact of the growth of financial intermediaries on the availability of equity capital and concludes that the spectacular growth of financial intermediaries during the post-independence ea is a major cause for the mounting corporate debt. Larger portion of surplus is now flowing than it used to; but the intermediated funds do not flow freely to the equity market due to the restrictions imposed by law or government guidelines.

The subject Commerce and Business Management is of great importance to statesmen and politicians also. The study of Commerce is also helpful to labourers. The basic knowledge about banks, methods of sale and purchase, insurance etc., can be of great utility to them. In Commerce, we study such issues. The present work in two volumes encompasses all major issues pertaining to commerce and business management. The entire information is organized under forty nine chapters followed by a comprehensive glossary, abbreviations and bibliography. The teaching aspect of the subject is given more emphasis.