Preface

We are delighted to place Financial Accounting in the hands of our readers. This book is mainly intended to meet the requirements of undergraduate (B.Com.) courses in universities across India. At the same time, every effort has been made to fulfill the needs of students appearing for professional courses such as CS, ICWA, CA and MBA. Topics are selected in such a way so as to cover the syllabii of various universities offering B.Com. and B.Com. (Hons) courses.

The book is structured around financial accounting principles comprising the following chapters: Accounting as an Information System, Financial Accounting Principles, Accounting Standards, Accounting Process Starting from Journal to the Preparation of Final Accounts, Capital ...

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