Answer Posted / h.r. sreepada bhagi

'Accountancy' is an art of recording the business
transactions in a systematic manner to enable preparation of
Statement of Income (Or Profit & Loss A/c to know the
profits earned or Loss incurred) for an accounting period
and of Balance Sheet (Statement of Assets & Liabilities to
know the position) as at the end of that Accounting period.
Book Keeping refers to preservation of Accounting documents,
vouchers, bills, registers, books, etc in an organised
manner to enable verification, audit, reference in future.

In the present day scenario, transactions are not recorded
and maintained in physical registers (books) but maintained
in electronic forms (Computerised Accounting)

Short Answer on ___________Appreciation

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Expand---------NPTO

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