Financial Accounting For B.Com Sem-I & II MATS University Raipur

Accountancy is mostly regarded as a difficult subject but the reader of this book will realise 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. Some of the special features of this Financial Accounting Book are: Chapters on Concept and Accounting of Depreciation and Provisions, Reserve, and Funds have been revised on the basis of Companies Act, 2013. Accounting Philosophy: Many developments have taken place in Accounting Philosophy and International Accounting Standard. An effort has been made to incorporate all such developments in this book. The book includes all the Accounting Standards issued by the Institute of Chartered Accountants of India. University Examinations: This book adequately satisfies the standard of various Universities. After going through the theory, illustrations and questions of this book, one can easily solve questions of university examinations. 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, suitable 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, latest and up-to-date knowledge of this subject in a very short period of time and without any exertion on his part.