Part a + part b logical approach towards challenging issues scientific definition of debit and credit discussing modern american and traditional english approach towards debit and credit discussing over 150 illustrations with sufficient working notes providing more than 350 practical questions with answers creating and developing scientific outlook towards the subject summarised presentation of journal entries, errors and adjustments ncert textbook theoretical (objectives, short and long answer type questions) and practical questions questions on high order thinking skills ( hots ) presenting three model test papers based upon cbse sample question papers presenting attractive pictures to explain the topic in a lucid manner table of contents: part-a financial accounting I 1.Introduction to accounting - meaning, objective and terminology 2.Theory base of accounting 3.Source document and their preparations 4.Accounting equation 5.Rules of debit and credit - journal 6.Accounting for cash - cash book 7.Non-cash transactions - subsidiary books 8.Ledger accounts 9.Bank reconciliation statement 10.Trial balance 11.Errors and their rectification 12.Depreciation provisions and reserves 13.Bills of exchange part-b financial accounting ii 14.Financial statements ( without adjustments ) 15.Financial statements ( with adjustments ) 16.Account from incomplete records 17.Application of computers in accounting 18.Computerised accounting system 19.Accounting and database system model test papers subjects: accountancy,comprehensive textbooks (without cce pattern)