We express our gratitude to the numerous authors who have already enriched the principles and techniques of financial accounting; of course, without infringing upon their copyright.
We are very grateful to Raza Khan, whose guidance, encouragement and good wishes made an invaluable contribution towards the completion of this work.
We appreciate the guidance and support from K. Srinivas, M. E. Sethurajan, Praveen Tiwari, Dhiraj Pandey and Anshul Yadav.
We are especially thankful to Jennifer Sargunar, who has taken personal interest towards the betterment of the script. We appreciate her efforts in bringing out this book in time.
Last but not the least, the members of our families, Renuka, Vasanth, Parul, Bhagya Shree, Sathyan and Manuraj, deserve our gratitude for their personal, constructive and constant encouragement.