Salient Features of the book are: * Strictly as per the Syllabus and Guidelines issued by the ISC Council *Simple and lucid style * Due weightage to each topic * Up-to-date illustrations for easy understanding of the subject * Formats and tables to facilitate learning at a glance * Accounting process and entries explained with the help of Flow Charts given in QR Codes * Multiple Choice Questions, Assertion-Reason Based MCQs, Very Short Answer Questions, Short Answer Questions, Source Based Questions, Competency Based Questions, Missing Value Questions, Case Study Based Multiple Choice Questions * Practical Problems at chapter-end to ensure comprehensive, detailed and conceptual understanding of the topic * Master Questions and Advanced Level Questions in each chapter in QR Codes * Class-tested and well-graded material