Commercial

&
Industrial Laws
and
Auditing

INTERMEDIATE : PAPER - 6

STUDY NOTES

THE INSTITUTE OF
COST AND WORKS ACCOUNTANTS OF INDIA
12, SUDDER STREET, KOLKATA - 700 016
First Edition : January 2008

Published by :
Directorate of Studies
The Institute of Cost and Works Accountants of India
12, Sudder Street, Kolkata - 700 016

Printed at :
Swapna Printing Works Private Limited
52, Raja Rammohan Sarani, Kolkata - 700 009
E-mail : spw@cal.vsnl.net.in

Copyright of these Study Notes is reserved by the Institute of Cost and

Works Accountants of India and prior permission from the Institute is
necessary for reproduction of the whole or any part thereof.