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This book titled ‘Business Accounting’ to the students of management and commerce. This book has been carefully designed in line with the revised syllabus introduced under the National Education Policy-2020...

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Business Accounting
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This book titled ‘Business Accounting’ to the students of management and commerce. This book has been carefully designed in line with the revised syllabus introduced under the National Education Policy-2020 for First Year graduation students of Savitribai Phule Pune University, Pune, effective from the academic year 2024-25.
This book is also useful to the teachers who would otherwise have to prepare their lecturers from various sources particularly an attempt has been made to use simple and easily understandable language. Topics of the book are logically arranged in numbered paragraphs exactly according to the modified syllabus from 2024.
Really speaking we prefer and refer the standard books and collected new and latest references and information from innumerable good books, journals, bulletins, reports and research articles.

1. Financial Accounting..................................................7
1.1 Definition and Scope
1.2 Objectives
1.3 Accounting concepts
1.4 Principles and conventions
1.5 Classification of accounts

2. Books of Accounting..................................................14
2.1 Accounting Process
2.2 Journals
2.3 Ledger
2.4 Subsidiary books
2.5 Trial Balance
2.6 Preparation of Final Accounts of Sole Proprietorship

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