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Financial Accounting For B.Com Semester I of Lucknow University. Financial Accounting Book has been published strictly accounting for the latest syllabus of the University of Lucknow for B.Com. Semester I Examination. Some of the special features of Financial Accounting Book are : Many developments have taken place in Accounting Philosophy and International Accounting Standard. An effort has been made to incorporate all such developments in this book. Financial Accounting Book includes the latest status all the 32 Accounting Standards issued by the Institute of Chartered Accountants of India. In the present edition of the book chapters on Hire-Purchase System and Partnership Accounts have been thoroughly revised, enlarged and several advanced problems have been included in each chapter. Matter on Limited Liability Partnership (LLP) has been included in the book. In each chapter of the Financial Accounting Book, final accounts have been closed on 31st March only and the final accounts pertaining to companies have been prepared in accordance with Schedule III of the Companies Act, 2013.