Salient Features of the book are: ; Class-tested and well-graded material ; Simple and lucid textual flow ; Necessary content to impart a 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, Very Short Answer and Short Answer Questions for better understanding of topics ; Additional Illustrations and Questions given in QR Codes to help students assess their understanding of the subject ; Accounting process and entries explained with the help of Flow Chart given in QR Code in each chapter ; Evaluation Questions in each chapter ;Scanner of questions, both Theory as well as Practical, set in previous years? exams and Sample Papers