Following books on Financial Accounting are available over internet with certain licensing rules. Few books have limited preview permission.
Part A: Financial Accounting - I
Maheshwari and Maheshwari. Advanced Accountancy- I.
Shukla, Grewal and Gupta. Advanced Accounts, Vol. I.
Wood, Frank. Business Accounting, Vol. 1
The ICAI. Accounting Standards.
Pandikumar, M. P. Management Accounting: theory and practice.
Mukherjee, A. and Hanif, M. Financial Accounting.
Tulsian, P. C. Financial Accounting.