D.S.Rawat is best from exam point of view.
Specially collection of questions in DSR is very good.
But, R.K.Miryala is student friendly for self-study. If u have difficulty in understanding concepts, u can think of referring RK Miryala first. But, u must solve questions of DSR and PM of ICAI.
Guest
And, if u want to go for a very deep understanding of AS, then, without a doubt, M.P.Vijay Kumar is best. But, its difficult to revise for exams.
Always prefer PM issued by ICAI because after exam you realised that all are asked from PM not from other writer book.
Guest
No doubt PM is best for practicing the sums/coverage of questions. But, here discussion is about a Ref. Book. which helps us in understanding the concepts. We cannot directly just refer the PM. We need some basic understanding of the topics which we get either from classes or Ref. Books. After understanding the topics/clearing the concepts, PM is best.
Guest
And, D.S.Rawat has very good collection of questions which helps in revising the concepts well.