This highly trusted reference textbook by T.S. Grewal is a definitive resource designed for Class 12 commerce students preparing for their CBSE board examinations. Published by Sultan Chand & Sons, this 2026 edition centers entirely around Company Accounts, systematically breaking down complex legal frameworks and calculation methodologies related to the Accounting for Share Capital and Issue of Debentures. Written in a lucid and student-friendly style, it perfectly bridges advanced theory with practice by offering step-by-step solved illustrations alongside high-utility exam segments like case study-based MCQs, competency-based questions, missing-value tables, and past years' board test papers to help students achieve top scores.