We are pleased to present the latest edition of Double Entry Book Keeping for CBSE Class XI. We are extremely grateful to the teachers and students for their continued support ever since its first publication in 1970. This thoroughly revised edition of the book is prepared as per the syllabus prescribed by the CBSE for the 2026–27 academic session. We are confident that users of this book will find it interesting and easy to understand. The book has new illustrations and questions which are in line with the syllabus and current pattern of examination. Multiple Choice Questions (MCQs), Assertion-Reason Based MCQs, Competency Based Questions, Missing Value Questions, and Case Study Based Questions, etc., in all chapters having numerical questions are important highlights of the book, which also aligns with the examination pattern. Salient Features of the book, besides presentational changes, are: * GST—principles and concepts—along with its effect on recording of transactions discussed, making the concept clear and understandable * Class-tested and well-graded material * Short, simple and lucid text * Necessary content to impart a sound theoretical and conceptual base * Ample illustrations, diagrams, formats and tables for better understanding of the subject * Multiple Choice Questions (MCQs), Assertion-Reason Based MCQs, Competency Based Questions, Missing Value Questions and Case Study Based Questions at chapter-end. * Higher Order Thinking Skills (HOTS) Questions and Very Short Answer Type Questions along with their answers in each chapter in QR codes. * Weightage to each topic according to the marks and periods allocated by the CBSE * Project Work