With Commerce & Accountancy optional at top of mind, CA R.S. Agrawal (read RSA hereinafter) established Ranker’s Classes in June 2002. Initial 4-5 years were devoted to learning and experimentation. Today one can afford to take us as a leader in Commerce coaching for civil services exam preparation. Rankers Classes is led by RSA. Paper II is taken completely by RSA. In paper I, Cost Accounting and Financial Management are taken by RSA. Financial Accounting, Tax and Audit are taken by area expert