Standard means a 'set guideline' followed, when different alternatives are available in a given situation. Accounting Standard means a 'set guideline' followed,
In Double Entry Book Keeping, all the accounting transactions are first recorded in the primary andsubsidiary books, such as Journal Proper, Purchase Register (
Introduction to Auditing has been written by a group of experienced teachers for T.Y.B.Com students of University of Mumbai. This book has been designed to prov