Accounting Policies is a chapter covered in your CS Foundation Fundamentals of Accounting and Auditing Syllabus.
This is a very important chapter for your CS Foundation exam
So, understanding the concept properly is very important.
Watch this excellent video from Raj K Agarwal to get started.
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Have you used
CS Foundation (New Syllabus) Paper 4 Fundamentals of Accounting & Auditing By CA Raj K Agrawal?