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This well-known textbook provides students with the knowledge of basic accounting principles and practices in a systematic manner. The unique feature that has made this book popular among students is the simplicity of presentation which enables them to understand the subject and solve practical problems with ease. The main strengths of the book are updated text, plentiful illustrative examples and the end-of-chapter exercises with answers. The wide coverage and user-friendly approach help the book to meet the course content requirements for BCom, BBA, MCom, MCA examinations of different universities and examinations conducted by professional institutions. KEY FEATURES • Updated text in view of new and withdrawn accounting standards and their interpretation. • Formulation of the roadmap for convergence of Indian Accounting Standards to IFRS. • Incorporation of the New Schedule VI in place of Old Schedule VI with appropriate notes, wherever necessary. • Complete overhauling of solutions to all Illustrations and requisite changes in the answers to Practical Problems required due to the substitution of New Schedule VI in place of Old Schedule VI. • Latest questions and problems from examinations conducted by different professional bodies and universities.