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PREFACEAccountancy is mostly regarded as a difficult subject but the reader of this bookwill realise that it is not so, because it has been written in simple language and inmost systematic order explaining each and every point at length. Some of the specialfeatures of this book are :Chapters on (i) Preparation and Analysis of Financial Statements,(ii) Conversion of Partnership into Joint Stock Company, (iii) Issue, Forfeiture,Reissue and Buy-back of Shares have been revised on the basis of CompaniesAct, 2013.In each chapter of the book final accounts have been closed on 31st Marchonly and the final accounts pertaining to companies have been prepared inaccordance with Schedule III of the Companies Act, 2013.Acquisition of thorough knowledge of Accountancy : A candidate can solveAccountancy questions only when he has confidence and such confidence can beacquired only on the basis of real knowledge of this subject. For this purpose suitableillustrations have been given to explain various theories, principles, rules andprocedures. Selection of practical illustrations and questions in each chapter andplacing them in a systematic order is so reasonable, logical, orderly and scientificthat even an ordinary student can acquire real, complete, thorough, latest and upto-date knowledge of this subject in a very short period of time and without anyexertion on his part.Care has been taken to present the study material in a logical sequence tofacilitate easy understanding by the students. Short illustrations have beenincorporated in each chapter to explain the concepts/principles dealt with in thechapter. Another helpful feature is the inclusion of the latest examination questionsof various universities of Bihar.We are sure this book will serve the purpose of students of Accountancy andalso of those persons who are interested in this subject.—Publisher