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We have been propelled to write this book by a large number of our students who often complained that though there were many large and bulky books in the market, none of them presented the accounting concepts and practices in a simple reader-friendly manner that would provide comprehensive knowledge without unnecessarily adding reams of paper. We intend to provide the readers with an in-depth understanding of the fundamentals of accounting carefully woven with the yarn of corporate experiences. The main objective of this book is to help you learn and understand the tenets encompassing preparation, use and analysis of financial statements supplemented with real life examples and scenarios in a concise, simple and comprehensive manner. Investors and other stakeholders of an enterprise rely heavily on the information provided in financial statements to understand and evaluate its performance. For right understanding of financial statements, it would be important to first learn how they are prepared in light of the accounting standards issued by the regulatory bodies. This book serves the purpose by ensuring that readers imbibe the fundamental accounting principles and practices.