Financial Accounting (Vikas Publishing)

Financial Accounting provides a comprehensive coverage to course requirements of students appearing in the paper Financial Accounting at BCom, BCom (Hons) examinations of different Indian universities and Foundation Examination (NS) of the Institute of Company Secretaries of India. The book is divided into four sections: Section I explains the fundamental principles necessary for understanding the subject. It covers the entire accounting cycle—from recording of financial transactions to the preparation of final accounts. Section II deals with accounting problems related to certain specific types of business transactions. Section III deals with partnership accounts. Section IV provides suggested answers to recent examinations’ questions.

For BCom, CA, CS and ICWA (Foundation) Courses

The main features of the book are as follows:

1. Comprehensively meets the combined requirements of the students appearing at BCom (Hons) I Yr., CA Foundation and CS Foundation Examinations.

2. Written in simple and straight style.

3. Gives a lucid explanation of the basic concepts of accounting with plenty of illustrative material.

4. The subject matter has been presented in a manner that even a student who has not studied Accountancy at ‘10 + 2 level’ can easily understand and have a grasp over the subject.

5. Incorporates at the end of each chapter :

• objective type questions with short answers to enable the students to test their understanding,

• essay type questions for review, discussion and practice, and

• practical problems with short answers for practice to develop a sense of confidence amongst the students.

6. Provides Learning Objectives at the beginning of each chapter to tell the students what they will learn after studying the chapter.

7. Defines Key Terms at the end of each chapter for recapitulation and better grasp over the subject.