‘Fundamental Financial Accounting-II’ follows the newly introduced NEP (National Education Policy) and thus the book has been written according to the new CCF (Curriculum and Credit Framework)2022 pattern. This book is mainly for the B. Com. Major/MDC students of CU, WBSU, KU, BU, VU, KNU, NBU, BKU, SKBU, CBPBU, St. Xavier’s College, Kolkata, St. Xavier’s University, Kolkata other Autonomous Colleges and all West Bengal Universities across respective semesters. Keeping the Accounting Standards and Accounting Ethics in mind, the has penned ‘Fundamental Financial Accounting-II’. Comprising of 6 chapters, the book includes detailed explanation on Consignment, Branch Accounting, Hire Purchase and Instalment Payment System, Departmental Accounting, Insurance Claim, Partnership,etc. All the lessons have been explained thoroughlyin detail and is stuffed with Illustrative Examples and Exercises. University question papers along with solutions have been added at the end of the book. This book has been developed in a manner that will not only help B. Com students but will also be of considerable guidance for aspirants of CA, CS, CMA and Other Professional Exams.