Financial Accounting and Computerised Accounting by Dr. S. M. Shukla

Financial Accounting and Computerised Accounting by Dr. S. M. Shukla, published by Sahitya Bhawan Publications, is a trusted and widely-used textbook tailored to meet the new B.Com (Hons.) Semester-I syllabus across Universities and Colleges in Uttarakhand, effective from the 2025–26 academic session as per NEP 2020.

This 55th revised and enlarged edition (2026) provides a strong conceptual foundation and practical understanding of accounting, making it ideal for undergraduate students and beginners in the field of commerce.

⭐ Key Features

• A new chapter on GST Journal Entries, enabling students to understand GST-based accounting easily.

• Each chapter includes final accounts closed on 31st March, aligning with real business practices.

• Covers both major papers:

  • Financial Accounting

  • Computerised Accounting

• Complete coverage of every topic as per the new syllabus for both subjects.

• Includes Descriptive Questions, Short Answer Questions, and a large number of MCQs with answers.

• Contains practical illustrations that explain theories, rules, and procedures clearly and logically.

• Easy-to-understand language suitable even for beginners.

• 📚 Ideal For

  • B.Com (Hons.) Semester-I students

  • Students preparing for university exams

  • Learners needing a clear and practical approach to accounting

  • Anyone beginning their journey in financial or computerised accounting