लेखांकन के मूल तत्व(Fundamentals of Accounting)

Fundamentals of Accounting is a core academic textbook designed for B.Com Semester 1 students of Chhattisgarh universities. Written in Hindi by Dr. S. M. Shukla, this book provides a clear and systematic introduction to the basic concepts, principles, and procedures of accounting.

The book covers essential topics such as meaning and objectives of accounting, accounting concepts and conventions, double entry system, journal, ledger, trial balance, cash book, and basic financial statements. The content is presented in a simple, logical, and student-friendly manner, making it ideal for beginners in commerce.

Special emphasis has been given to definitions, illustrations, solved examples, practice questions, and examination-oriented presentation, helping students build a strong foundation and prepare effectively for university examinations. The language used is clear academic Hindi, ensuring easy understanding of accounting fundamentals.

Prepared strictly according to the B.Com Semester 1 syllabus of Chhattisgarh, this book is an essential resource for students, teachers, and academic libraries.