Vittiya Lekhankan | Financial Accounting – B.Com. 2nd Semester is a comprehensive textbook designed for commerce students studying Financial Accounting in their second semester of B.Com. The book presents core accounting concepts in both English and Hindi, making it suitable for bilingual learners and helping them understand technical terms in both languages. It covers essential topics such as the introduction and scope of accounting, basic accounting principles, accounting standards, double‑entry system, journal and ledger posting, trial balance, final accounts with adjustments, measurement of income, and special accounting treatments like royalty, hire purchase, instalment purchase, departmental accounts, branch accounts, insolvency accounts and voyage accounts. The content is structured logically with clear explanations and numerous examples to support both theoretical understanding and practical application for semester exams.