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iv Preface
The ELG has been designed in such a way that the students will be learning the subject
in a flow similar to that in this school. It will act as an additional knowledge enhancer.
The contents of this volume align with the video lectures provided by Veranda CA, and
the combination of both will give crystal clear clarity on the concepts and will ensure
that students come out with flying colours in their examination. Generally, students find
it difficult to comprehend new concepts and technical jargons used by the lawmaker due
to which they end up making mistakes in exams. To overcome this difficulty, we have
explained such complicated concepts in a lucid manner. The best way to learn is through
practical examples, illustrations, case studies, mnemonics, mind maps and flow charts.
The book follows classroom-style teaching so that one is able to easily understand the
concept. This will also enable the students to remember and recollect the important
points in the examination. Practice questions are also available for students to test their
understanding.
We are confident that this volume will serve the students with the necessary number
and variety of questions essential for the successful preparation of the CA Foundation.
We hope the students will find this book simple and easy to learn. Students are
requested to use this book as a practice book by solving the questions first and then
checking for the answers and the presentation given in the book rather than just
glancing through the questions and answers.
All the best for your preparation!
Though every possible effort has been made to make this book error-free, some
errors might have crept into it inadvertently. All your suggestions and feedback for
further improvement of this book are welcome at support@verandaexcel.com.
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