Modern Accountancy Third Edition Volume I
Mohammed Hanif Sr. Professor of Accounting & Finance St. Xavier’s College (Autonomous), Kolkata Amitabha Mukherjee Former Sr. Professor of Accounting & Finance St. Xavier’s College (Autonomous), Kolkata McGraw Hill Education (India) Private Limited Chennai McGraw Hill Education Offices Chennai new York St Louis San Francisco auckland Bogotá Caracas Kuala Lumpur Lisbon London Madrid Mexico City Milan Montreal San Juan Santiago Singapore Sydney Tokyo Toronto Modern Accountancy Third Edition Volume I
McGraw Hill Education (India) Private Limited Published by McGraw Hill Education (India) Private Limited 444/1, Sri Ekambara Naicker Industrial Estate, Alapakkam, Porur, Chennai 600 116 Modern Accountancy (Volume I), 3e Copyright © 2019, 2002, 1992 by McGraw Hill Education (India) Private Limited. No part of this publication may be reproduced or distributed in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise or stored in a database or retrieval system without the prior written permission of the publishers. The program listings (if any) may be entered, stored and executed in a computer system, but they may not be reproduced for publication. This edition can be exported from India only by the publishers, McGraw Hill Education (India) Private Limited. 1 2 3 4 5 6 7 8 9 D103074 22 21 20 19 18 Printed and bound in India. Print-Book Edition ISBN (13): 978-93-5316-223-8 ISBN (10): 93-5316-223-8 E-Book Edition ISBN (13): 978-93-5316-224-5 ISBN (10): 93-5316-224-6 Director—Science & Engineering Portfolio: Vibha Mahajan Senior Portfolio Manager: Suman Sen Associate Portfolio Manager: Laxmi Singh Production Head: Satinder S Baveja Assistant Manager—Production: Jagriti Kundu General Manager—Production: Rajender P Ghansela Manager—Production: Reji Kumar Information contained in this work has been obtained by McGraw Hill Education (India), from sources believed to be reliable. However, neither McGraw Hill Education (India) nor its authors guarantee the accuracy or completeness of any information published herein, and neither McGraw Hill Education (India) nor its authors shall be responsible for any errors, omissions, or damages arising out of use of this information. This work is published with the understanding that McGraw Hill Education (India) and its authors are supplying information but are not attempting to render engineering or other professional services. If such services are required, the assistance of an appropriate professional should be sought. Typeset at APS Compugraphics, 4G, PKT 2, Mayur Vihar Phase-III, Delhi 96, and printed at Cover Designer: Pintu Kumar Singh Cover Image Source: Shutterstock Cover Printer: Visit us at: www.mheducation.co.in Write to us at:
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