Salient Features of the book, besides presentational changes, are: * GST—principles and concepts—along with its effect on recording of transactions discussed, making the concept clear and understandable *Class-tested and well-graded material * Simple and lucid textual flow *Necessary content to impart a sound theoretical and conceptual base * Ample illustrations, diagrams, formats and tables for better understanding of the subject * Multiple Choice Questions (MCQs), Assertion-Reason Based MCQs, Competency Based Questions, Missing Value Questions and Case Study Based Questions at chapter-end. * Higher Order Thinking Skills (HOTS) Questions and Very Short Answer Type Questions along with their answers in each chapter in QR codes. * Weightage to each topic according to the marks and periods allocated by the CBSE * Project Work