Salient Features of the book are: * Class-tested and well-graded material * Simple and lucid textual flow * Necessary content for sound theoretical and conceptual base * A large number of illustrations for easy and better understanding of the subject * Multiple Choice Questions (MCQs), Assertion-Reason Based MCQs, Competency Based Questions, Missing Value Questions and Case Study Based Multiple Choice Questions for better understanding of topics and meeting the examination requirement. * Additional Illustrations, Questions and Very Short Answer Type Questions given in QR codes for practice * Accounting process and entries explained with the help of Flow Chart given in QR code in each chapter * Past Examination Questions, both Theory as well as Practical, from previous examinations and Sample Papers