The book is unique in its features and covering each and every important aspect of subject. The book is a comprehensive text book for the students of B. Com., BBA, M.Com. MBA, CA, ICWA, And CS students of our country. The book serves the foregoing objectives: It provides conceptual understanding of the subject in a logical way. It updates the level of knowledge of subject with latest trends. It explains the subject matter in logical sequence. It reflects the latest provisions of Companies Act relating to Accounts.