Lawpoint cma solutions cma inter for company accounts & audit group – ii paper – 12 by roshan lodha edition : 2015
|Publication Year||7th Edition 2015|
Section A – Generally Accepted Accounting Principles (GAAP)1. Conceptual Framework for Preparation and Presentation of Financial Statements 1.1 – 1.22. Accounting StandardsSection B – Accounts of Joint Stock Companies3. Accounting for Shares and Debentures Share Capital Follow on Public Offer & Rights Issue Buy-back of Shares Issue & Redemption of Preference Shares Debentures – Issue and Redemption Employee Stock Option Plan (ESOP). Employees Stock Option Scheme (ESOS) Underwriting of Shares and Debentures4. Presentation of Financial Statements (as per Revised Schedule Vis)5. Cash Flow Statement (AS 3)6. Segment Reporting (AS 17)7. Business Combinations and Corporate Restructuring8. Liquidation of CompaniesSection C – Auditing9. Auditing Concepts10. Provision relating to Audit under Companies act11. Audit Planning, Programme and Procedures12. Internal Control. Internal Check and Internal Audit13. Vouching and Verification14. Audit of Regulated and Non-regulated Industries15. The Company Auditor16 The Company Audit17. Audit Report18. Standards on Auditing (SA)19. Miscellaneous ObjectivesQuestion papers
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