Financial Accounting B.Com First Year CCS University Meerut New syllabus Academic Year 2019-20

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The present text has been planned and designed to cope with the needs of B.Com. First Year students of Chaudhary Charan Singh University as per new syllabus effective from the academic year 2019-20 onwards and to present the subject in simple language and lucid style.
Salient features of the book:
● The unique feature of the Financial Accounting book is that the chapter ‘Insolvency Accounts’ has been thoroughly revised on the basis of the Bankruptcy and Insolvency Code, 2016.
● ‘IFRS’ has been included in the chapter of Indian Accounting Standards in which all latest amendments made by the Institute of Chartered Accountants of India have been incorporated.
● In each chapter of the book, final accounts have been closed on 31st March only and the final accounts pertaining to companies have been prepared in accordance with Schedule III of the Companies Act, 2013.
● The language and style of presentation are very simple and the subject-matter has been divided into various headings and sub-headings so as to give flow in studying this numerical subject.
● Both theoretical and numerical aspects of the subject have been given due importance. The numerical illustrations have been carefully graded with supporting theoretical background. At many places, explanatory notes have also been given to clarify the working of the solution.
● Numerical illustrations and questions have been arranged in a systematic and scientific sequence from simple to complex.
● Illustrations and questions both have been arranged in an identical sequence so that students can easily solve the questions after understanding the illustration in the same order.


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