Costing theory

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Plz tell me how can i prepare for costing theory part ? for practiclas i used Sanjay sir' buk...but i found that it's not that gud for theory !....so wich buk i should follow 

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I THINK, INSTITUTE MODULE WILL BE SUFFICIENT FOR THEORY PART.......... YOU CAN ALSO APPROCH TO PARAG GUPTA SIR'S BOOK....

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