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Distinguish Features of this book includes the following: · A student friendly approach. · This book has been written as per the CBCS syllabus declared by the University of Calcutta and others for the students of Semester-I. · Detailed theoretical discussion along with the application of relevant accounting standards. · A good number of problems and solutions are appended herewith in each problems oriented chapter. · Exercises of each chapter contain different types of practical problems along with the answers to enable the students to sharpen their knowledge by way of self-examination. · Gradation of problems are carefully done. · Special hints wherever necessary are also appended along with each problem of different problems based chapters. · Maintaining lucidity throughout in writing this book. · A vigorous effort has been made to make the book almost free from printing errors
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