The book is written as per the syllabus of Savitribai Phule Pune University for first year commerce semester-ii. However it is useful to the students of other universities in the state of Maharashtra scholars research students teachers and the general public and to those who are interested in the study of Banking. The authors have tried to explain the subject matter in lucid and simple language. The fellow teachers and students are welcome with their valuable suggestions to improve the first edition of this book.
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