The book is primarily written for the students of WBUT semster 2 studying Bachelor of Business Administration (BBA) Honours. The book will also serve the needs of students studying similar courses. Mathematics is a subject which has been growing to be almost an essentiality for the young aspirants in various disciplines. This book has been devised taking all relevant points into consideration. All endevours have been directed towards making the subject appear interesting and absorbing. Chapters on theories have been dealt with in a simple lucid manner. Both solved illustration and exercises aim in giving a wide exposure to the students and adding to their eagerness to build confidence through developing clear concept and sound idea. MCQ type has been included to help the students assess their progress.