Financial Accounting has been especially written to meet the requirements of B.Com. Students as per the choice based Credit System (CBCS) curriculum of Bangalore University. It comprehensively presents the fundamental concepts and accounting procedures in an informative and systematic manner. table of Contents: Chapter 1: Accounting theory and philosophy Chapter 2: Accounting Standards and accounting policies Chapter 3: Accounts from incomplete records (single entry system) Chapter 4: hire purchase, instalments and lease Chapter 5: royalty accounts Chapter 6: Conversion of Partnership Accounts into a limited company