Accounting is a vital and indispensable discipline for the universe. This is the easiest subject, but was made the clumsiest by the well learned. The purpose of any book is easy and lucid delivery; and the ultimate aim is efficient and perfect application by the reader. The author - as a student and a teacher; and also a professional - faced many types of queries, doubts and challenges. People know the subject, but they do not know that they know it. Right from the uneducated to the most qualified, everybody did accounting in his real life. He is not aware that he is doing accounting only....