© J BOARD OF STUDIES ‘THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA (ICAI) (SET UP BY AN ACT OF PARLIAMENT) Part-B / (Orientation Course)‘The views expressed in this Study Manual are those of the authors and do not necessarily represent the views of either the organisation to which they belong or The Institute of Chartered Accountants of India. The Institute of Chartered Accountants of India, as a matter of policy, disclaims its responsibility for any views expressed by its employees. This Study Manual is strictly for private circulation only. ©The Institute of Chartered Accountants of India Edition Edition July, 2017 Reprint March, 2020 Department/Committee Board of Studies Website www.icai.org E-mail : bosnoida@icai.in ISBN 978-81-8441-884-2 Sale Price : F150/- Published by + The Publication Directorate on behalf of The Institute of Chartered Accountants of India, "ICAI Bhawan; Post Box No. 7100, Indraprastha Marg, New Delhi- 110 002 (India) Printed by Sahitya Bhawan Publications, Hospital Road, Agra - 282 003 March | 2020 | P2666 (Reprint)