Dive into the fundamental concepts of business with this comprehensive textbook authored by Dr. Padmakar Asthana and Dr. I. M. Sahai. Published by Sahitya Bhawan Publications, this academic resource offers clear insights into business principles and practices. The book features detailed explanations, practical examples, and visual aids to help students and professionals understand complex business concepts. With its structured approach to learning, this text serves as an invaluable guide for commerce and management students, covering essential topics that form the backbone of business education. The content is thoughtfully organised to facilitate progressive learning, making it suitable for both classroom teaching and self-study. Whether you’re a student beginning your business studies journey or a professional looking to strengthen your foundational knowledge, this book provides the theoretical framework needed to understand modern business operations.