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The structure of Indian Government continues to be the same as it was during the British regime. Basically the Indian Government is characterised by the bureaucracy. The Government of India officially known as Union Government or sometime referred to as Central Government is the governing authority of a federal union of 28 states 6 Union Territories administered directly by the Central Government and a national capital territory NCT Delhi. The union government, as India's central government is known, is divided into three distinct but interrelated branches: legislative, executive, and judicial. As in the British parliamentary model, the leadership of the executive is drawn from and responsible to the legislative body. The book discusses the basic concepts and techniques of financial accounting in a student friendly manner.