The study of finite extension of Galois rings in the recent past have given rise to commutative completely primary finite rings that have attracted much attention as they have yielded important results towards classification of finite rings into well-known structures. In this paper, we give a construction of a class of completely primary finite ringof characteristicwhose subsets of zero divisors satisfy the condition . The ring is constructed over its subring as an idealization of the - modules. A thorough determination and classification of the structure of the group of invertible elements using fundamental theorem of finitely generated abelian groups is given.
Were et al. (Mon,) studied this question.
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