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This book contains basic introduction related to accounting concepts used for analysis of financial statement of companies. The book contain seven chapters related analysis of financial statements and research work related to t-test. Book contains lots of basic concepts related to analysis part of financial statements. For the better understanding author should take one sample company for the financial statement analysis and statistical analysis. Book is very useful to the researcher interested to analyze the financial statement of companies by using statistical tool so, this book is really helpful for the fresher researcher to know basic knowledge related to accountancy and statistics.