Financial Accounting For B.Com (Hons.) Ist Semester of Banaras Hindu University  (English, Paperback, Dr. S.M. Shukla, Dr. S.P. Gupta)

PREFACE The book has been thoroughly revised with more emphasis to reinforce the theoretical principles with actual practice. For this purpose about 1,000 fully solved problems interspersed within the text. In addition more than 800 unsolved problems with answers have been graded with different levels of difficulty. While selecting the problems the authors had kept in mind that the problems clearly illustrate the concepts and procedures discussed earlier. Besides, the problems included in the book serve as practice exercises for preparation of universities and professional examinations. Most of the problems, that the authors have included in the revised edition of the book, are from the latest examination question papers of various universities. We are confident that the addition of such a large number of practical questions would enable students acquire a clear and thorough understanding of the principles, procedures and practices of accountancy. The book has been thoroughly revised and enlarged on the basis of the Companies Act, 2013 In the book, the authors have attempted to provide comprehensive and balanced coverage of the various accounting concepts including the framework for the preparation and presentation of financial statements. In our endeavour to make the book more student oriented and fully meet their requirements, some important chapters have been dealt in greater depth and have also been profusely illustrated with solved problems. While we have taken all possible care to see that the book has no errors, we would feel obliged if any mistakes are pointed out to us. Suggestions for further improvement would be more than welcome from both teachers and students. Publishers