Accountancy-Financial Accounting with GST

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Course Overview

About Author

Dr. Sharma retired as an Associate Professor and Head, Deptt. of Commerce, C.R.M. Jat (PG) College, Hisar (Affiliated to Kurukshetra University, Kurukshetra). He taught Accountancy and Statistics for 38 years. He did his B.Com. (Hons.) and M.Com. from Shri Ram College of Commerce, University of Delhi and joined teaching profession in 1972. He was awarded degree of Ph.D. by Kurukshetra University in 1981 on the topic, “Structure and Interpretation of Published Accounts of Indian Companies”. Dr. Sharma has several research papers to his credit which appeared in the prestigious journals like – The Chartered Accountant, Chartered Secretary besides the fact that he has several books to his credit on the subject – Business Statistics and Accountancy. He also remained member of Board of Studies of Commerce Department of K.U.K. both at U.G. and P.G. level. He has also supervised eight M.Phil dissertations. He is also a resource person of SCERT, New Delhi, Kendriya Vidyalaya and other institutions.

Dr. Sharma is a thorough academician and intellectual in the field of commerce who believes in quality which is depicted from his work as well.

We, earnestly, hope that students and teachers of commerce will be benefitted from his knowledge and experience through his present books on Accountancy for +1 and +2 Commerce.

Some Highlighting Key Features of Accountancy-Financial Accounting with GST are:

  • Each chapter contains learning objectives and subject matter has been dealt in that order.
  • Objective Type/MCQ of 1 mark with their answers have been given as per their typology.
  • Short answer questions have also been sub-divided as per their typology wherever it is possible.
  • Practical exercise questions have been strictly arranged as per order of Illustrations. Additional questions for practice are also given as per their typology.
  • Answers for practical questions are also given along with hints for solving the questions which are tricky in nature.
  • Sufficiently large number of illustrations have been given for easy and better understanding of the concept.
  • Treatment of Goods and Services Tax (GST) in case of discount (trade and cash) has been updated and revised as per Sec. 15 of GST Act, 2017 in all concerned chapters.
  • 5 Model Test Papers are given at the end ensuring that each paper has marked as per unit wise chapters.

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