- Basic accounting principles; concepts and postulates;
- Partnership Accounts: Admission, Retirement, Death, Dissolution and Insolvency of partnership firms;
- Corporate Accounting: Issue, forfeiture and reissue of shares; Liquidation of companies; Acquisition, merger, amalgamation and reconstruction of companies;
- Holding company accounts;
- Cost and Management Accounting: Marginal costing and Break-even analysis; Standard costing; Budgetary control; Process costing; Activity Based Costing (ABC); Costing for decision-making; Life cycle costing, Target costing, Kaizen costing and JIT;
- Financial Statements Analysis: Ratio analysis; Funds flow Analysis; Cash flow analysis;
- Human Resources Accounting; Inflation Accounting; Environmental Accounting;
- Indian Accounting Standards and IFRS;
- Auditing: Independent financial audit; Vouching; Verification ad valuation of assets and liabilities; Audit of financial statements and audit report; Cost audit;
- Recent Trends in Auditing: Management audit; Energy audit; Environment audit; Systems audit; Safety audit;
Unit 2: Accounting and Auditing - Syllabus
Updated
on
October 21, 2024