This Book is prepared and designed to meet the requirements of Second semester of Commerce graduates keeping the common core syllabus of Andhra Pradesh Council of Higher Education as per CBCS. This book will be useful to the students of 2nd semester of B.Com. for all the State Universities of Andhra Pradesh that have Accounting as a Subject.
• The unique features of this book is simplicity of presentation of concepts, principles in a very interesting and lucid manner, which enables the students to understand the subject and solve practical problems with ease.
• The consistency and integrity in the text book, by using easy and simple language that the students understand easily the accounting subject.
• Each chapter has been precisely discussed to meet the requirements of student community who pursue Accounting as a subject at the graduation.
• Several problems have taken and solved from the latest examination papers.
• The sufficient number of objective questions, short answer questions, essay type questions and practical problems are also given at the end of each chapter keeping the examination point of view and also for the benefit of the students at possible extent.