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Financial Accounting Book For B.B.A. Semester I of Pt. Ravi Shankar Shukla University, Raipur.Financial Accounting is mostly regarded as a difficult subject but the reader of this book will realize that it is not so, because it has been written in simple language and in most systematic order explaining each and every point at length. The subject-matter has been arranged and systematized strictly according to the new syllabus and following thoroughly revised chapters have been included in the present edition : Hire-Purchase System Installment Payment System. The book adequately satisfies the standard of B.B.A. Course. After going through the theory, illustrations and questions of this book, one can easily solve questions of university examinations. A candidate can solve questions only when he has confidence and such confidence can be acquired only on the basis of real knowledge of this subject. For this purpose, suitable illustrations have been given to explain various theories, principles, rules, and procedures. Selection of practical illustrations and questions in each chapter and placing them in a systematic order is so reasonable, logical, orderly and scientific that even an ordinary student can acquire real, complete, thorough, latest and up-to-date knowledge of this subject in a very short period of time and without any exertion on his part. Care has been taken to present the study material in a logical sequence to facilitate easy understanding by the students. Small illustrations have been incorporated in each chapter to explain the concepts/principles dealt with in the chapter. In each chapter Short Answer Type Questions, Long Answer Type Questions, Objective Type Questions and Practical Problems with Answers have been given which will help the students in preparing for the examination.