APC | Prabandhkiye Lekhankan | Semester V of B.Com. III | M.D.U. Rohtak |

The book has been entirely modified as per Schedule III of Companies Act 2013.

According to Schedule III the Balance Sheet and Statement of Profit & Loss can only be prepared in the prescribed vertical form.

Some of the special features of the book are :

1. A number of illustrations have been given in various practical chapters and these have been solved in such a simple manner that students can easily understand them.
2. Practical questions given at the end of various chapters are strictly in the serial order of the illustrations. Answers and hints to solve the questions have been given at the end of each question. We are very much confident that after doing the illustrations, students can themselves solve the practical questions independently.
3. The book contains a large number of theoretical as well as practical questions at the end of various chapters, so that students may test their understanding of the subject.
4. Accuracy is one of the main features of the book.