Accounting For B.Com Ist Year of Allahabad University  (English, Paperback, Dr. S.M. Shukla)

The present Accounting book covers all topics of the new syllabus as prescribed by Allahabad University for B.Com. Part-I from the academic session 2019-20. Accountancy is mostly regarded as a difficult subject but the reader of this book will realize that it is not so, because it has been written in simple language and in most systematic order explaining each and every point at length. Acquisition of thorough knowledge of Accountancy: A candidate can solve Accountancy questions only when he has confidence and such confidence can be acquired only on the basis of real knowledge of this subject. For this purpose sufficient illustrations have been given to explain various theories, principles, rules, and procedures. Selection of practical illustrations and questions in each chapter and placing them in a systematic order is so reasonable, logical, orderly and scientific that even an ordinary student can acquire real, complete, thorough, knowledge of the subject in a very short period of time and without any exertion on his part. The most important salient feature of the book is that all Chapters have been thoroughly revised and updated. An effort has been made to incorporate the latest developments in Accounting in the book. The book includes the latest list (as on 01.04.2018) of all Indian Accounting Standards (Ind. AS). Chapters related to Corporate Accounting: Profit or Loss Prior to Incorporation; Accounting for Amalgamation of Companies (As per A.S.-14); Accounting of Holding Companies (With A.S.-21); Liquidation of Companies has been revised on the basis of the Companies Act, 2013.