Reliance company accounts & audit for cma inter ( new syllabus ) by s k aggarwal , abha aggarwal
|Author||S k agarwal, Abha Agarwal|
SECTION A: GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP)1. Conceptual Framework for Preparation and Presentation of Financial Statements2. Accounting StandardsSECTION B: ACCOUNTS OF JOINT STOCK COMPANIES [40 Marks)3. Share Capital – Basic Accounting4. Share Capital – ESOPS. Share capital – Underwriting of Shares6. Share capital – Redemption of Preference Shares7. Debentures8. Final Accounts of Companies9. Cash Flow Statement(AS┬╖3)10. Segmental Reporting (AS-17)11. Mergers, Acquisitions and External Reconstruction12. Profit Prior Incorporation13. Liquidation of CompanySECTION C: AUDITING14. Basic Concepts of Auditing15. Types of Audit16. Audit Planning, Programme and Procedures17. Internal Control. Internal Check and Internal Audit18. Vouching and Verification19. Audit of Regulated and Non Regulated Industries20. The Company Auditor21. The Company Audit22. Audit Report23. Standards on AuditingSolved Paper – December 2013, June 2014, December. 2014
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