Financial Accounting is a comprehensive, student-friendly textbook that brings the theory, procedure and practice of accounting together in a single, integrated treatment, fully aligned with the UGCF syllabus under NEP for B.Com. and B.Com. (Hons.) students across India. Now in its 14th Edition by Bhushan Kumar Goyal and Dr H.N. Tiwari, it spans the entire syllabus—from the conceptual framework, the accounting process and GST through depreciation, inventory, branch, departmental and lease accounting—with every treatment in conformity with the Accounting Standards and set against their Ind AS counterparts. Concepts are explained in simple language and built up step by step, anchored throughout to a large body of graded, fully solved illustrations with detailed working notes. The two volumes work in tandem: Volume I (Text & Illustrations) develops the concepts and worked examples, while Volume II (Assignments) consolidates learning through True/False questions, practical problems and University of Delhi previou