Book Details

• Publisher: Sultan Chand & Sons
• ISBN: 9788180548567
• Edition: 2nd Thoroughly Revised Edition
• Language: English
• Weight: 850.00g
• Title Code: 1181
• Author: Gupta R.L., Gupta V.K.

About the Book
The 2nd Thoroughly Revised Edition of Financial Accounting by Gupta R.L. and Gupta V.K., published by Sultan Chand & Sons, is specifically designed for students of the new B.Com. (Programme) Semester Course at the University of Delhi, following the restructuring of the old B.Com. (Pass) course. This edition covers Paper II: Financial Accounting of the B.Com. Semester I syllabus, Paper No. CP 1.2 (Main).

The book provides a detailed and well-illustrated explanation of the subject matter in all chapters. Each chapter includes objective-type questions, ensuring that students have ample practice to test their understanding. The book also features illustrations and unsolved practical problems, many of which have been sourced from the latest examination question papers of both B.Com. (Hons.) and B.Com. (Programme) at the University of Delhi.

Additionally, the book contains a topic-wise scanner of theory questions and problems asked in previous B.Com. Pass I Year examinations at Delhi University from 1985 to the present. The scanner highlights the nature of problems set in past examinations and reveals the frequency of practical problems from each chapter. A key observation from the past 20 years of exams is that practical problems related to the following topics appear almost every year:

• Receipts and Payments Account
• Income and Expenditure Account
• Accounting for Partnership Firms
• Branch Accounting