We have great pleasure in presenting the first edition "Financial Accounting - II" written for students of UG courses. The subject matter is written in a simple and easily understandable language with sufficient support from real information.

The language of the book is very simple and the coverage of various unit is exhaustive with examples. This work is prepared as a basic material for the learners to know fully about Financial Accounting - II. We have tried to make the book very useful for the students but still we thankfully solicit and incorporate the suggestions of our readers. This title "Financial Accounting - II" provides them as opportunity to develop the skills necessary to meet the challenges.

This is an attempt to provide the students with thorough understanding of Practicals on Financial Accounting - II concepts. In writing this book we have benefited immensely from the studies of a number of books and the articles written by scholars spread over diversely.

Contents -

1. Insurance Claims
2. Conversion of Single Entry Into Double Entry
3. Branch Accounts
4. Departmental Accounting
5. Lease Accounting
    Last Minute Revision (LMR)