• Adequate numbers of questions are given at the end of each chapter : (i) Long Answer, (ii) Short Answer, (iii) Very Short Answer, (iv) Practical Questions, and (v) Objective Questions.
• Each example is presented in a very Simple, Logical and Systematic sequence i.e., from simple to harder level with proper working notes, tutorial notes and clarification.
• Class tested and well-graded materials are given, by giving weightage to each topic, according to the marks/periods allotted by the syllabus.
• Practical questions are strictly based on the sequence of examples by giving a table “Solved Examples and Practical Questions : At a Glance” at the end of each chapter.
• Scientific definition of Debit and Credit.
• Discussing modern American and Traditional English Approach.
• Systematic approach of Accounting Equation.
• Simplied presentation of Financial Statements.
• Inclusion of all NCERT questions and examples.
• Inclusion of question papers of Kendriya Vidyalaya, Delhi Board.

Accounting is both a science and an art. Accounting, as a science, has its own assumptions, concepts, principles and standards, whereas as an art, it has practical applications of the established rules; on the basis of which justificable and applicable decisions are taken by the business concern. With this approach towards an attempt has been made in this book.

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