It is indeed with great pleasure that I introduce the book "KEY TO SUCCESS", which is in every sense, a companion to the students. The introduction of the CBCS pattern has brought changes to the entire examination format. This book deals with the syllabus of First Semester for students studying B.Com Honours and General course, under University of Cacutta. However, relevant portion of the book will also be helpul for students studying under other Universities as well. What distinguishes this book from so many others of this type is the examination oriented approach that this book displays. The other prominent features include the entire syllabus of the First Semester being covered in all aspects and in a way that helps the student to tackle different forms of questions. Important terms and definitions have been presented distinctly at the end of every section and Sample Questions are provided for practice at the end of every chapter.