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Welcome to eGyanKosh’s comprehensive study material for Unit-1: Accounting and Its Functions, tailored specifically for IGNOU students in 2025. This resource is designed to provide you with valuable insights into the foundational principles of accounting, along with its crucial functions within various business contexts. Whether you’re preparing for your examinations or seeking to enhance your understanding of accounting concepts, our free downloadable materials offer a robust framework to support your academic journey. Dive into the world of accounting with us and equip yourself with the knowledge necessary to excel in your studies!