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| | Old PDF (2022) | "Better" PDF (2024-25) | | :--- | :--- | :--- | | Accounting for Share Capital | Pro-rata allotment basic sums | SEBI updated guidelines, Under-subscription treated differently | | Debentures | Interest on Debentures paid via TDS | Revised TDS rates (Section 193) & Tax on Buyback | | Cash Flow Statement | Old AS-3 format | New Ind AS-7 adjustments (Bank overdraft treated as financing) | | MCQs | 10 MCQs per chapter | 25 MCQs per chapter + Assertion-Reasoning |
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This volume teaches students how to read and interpret financial data. Key topics include the preparation of a company's Balance Sheet and Statement of Profit and Loss according to Schedule III of the Companies Act, 2013. It also covers Financial Statement Analysis, Accounting Ratios, and the highly scored Cash Flow Statement. Proven Strategies to Master TS Grewal
Every concept is explained with multiple illustrations before providing practice questions.