Salient Features of the book are: * class-tested and well-graded material * Simple and lucid textual flow * necessary content to impart a sound theoretical and conceptual base * a large number of illustrations for easy and better understanding of the subject * Objective type questions, Very Short Answer and short Answer questions for Better understanding of topics * Additional illustrations and questions given in QR codes to help students assess their understanding of the subject * case-based/Source-Based integrated questions * Accounting process and entries explained with the help of flow Chart given in QR code in each br>Chapter * Evaluation Questions in each br>Chapter * Scanner of questions, both theory as well as practical, set in previous years’ examinations and Sample Papers.