CS Executive Company Accounts and Auditing Practices

CS Executive Module 2 - Paper 5 - Company Accounts and Auditing Practices

Company Accounts and Auditing Practices for CS Executive Complete Video Lecture Package from Elite Concepts, CA Raj K Agrawal

Overview of CS Executive Module 2 - Paper 5 - Company Accounts and Auditing Practices

Company Accounts and Auditing Practices for CS Executive Complete Video Lecture Package from Elite Concepts, CA Raj K Agrawal consists of top quality video lectures of around 150 hours duration, The full Package along with the required software is delivered on a 16 GB pen drive at your address. The Course is suitable for consumption on Windows PC/Laptop or Android Tablet/Smartphones.

Table of contents

PART A: Company Accounts

1. Share Capital

·          Issue of Shares: at Par, at Premium, at Discount, on Conversion

and for consideration other than Cash; Forfeiture and Re-issue of

Shares, Buyback of Shares, Redemption and Conversion of

Preference Shares, Bonus Shares, Rights Issue, ESOPs, ESPS,

Sweat Equity Shares

·          Alteration of Share Capital

·          Underwriting of Shares

2. Debentures

·          Issue of Debentures: at Par, at Premium, at Discount and for

consideration other than Cash

·          Accounting Treatment and Procedures

·          Redemption of Debentures

·          Conversion of Debentures into Shares

3. Final Accounts of Companies

·          Conceptual Framework, Preparation and Presentation of

Financial Statements, Schedule VI, Interpretation and Scrutiny of

Balance sheet

·          Treatment of Profit Prior to Incorporation,

Preoperative and Preliminary Expenses

·          Preparation of Final Accounts under Company Law

4. Corporate Restructuring

·          Concept and Accounting Treatment as per AS

Methods of Amalgamations Accounting

o    The Pooling of Interests Method

o    The Purchase Method

·          Consideration

·          Treatment of Reserves, Goodwill and Pre- Acquisition & Post-

Acquisition Profit

·          Accounting in the books of Transferor and Transferee

·          Merger and De-merger

·          Acquisition of Business

·          Internal Reconstruction

5. Consolidation of Accounts

·          Holding and Subsidiary Companies - Accounting Treatment,

Disclosures and Consolidation of Accounts

6. Valuation of Shares and Intangible Assets

·          Valuation of Shares, Methods of Valuation, Price Earning Multiple

Valuation, Discounted Cash Flow (DCF) Method

·          Valuation of Intangibles: Brand, Goodwill and IPRs

7. Liquidation of Company

·          Preparation of Statement of Affairs including

Deficiency /Surplus Account

8. Corporate Financial Reporting

·          Various Requirements of Corporate Reporting

·          Value Added Statements: Economic Value Added

(EVA), Market Value Added , Shareholders' Value Added

9. Accounting Standards

·          Relevance and Significance

·          National and International Accounting Standards and Authorities

·          Adoption, Convergence and Interpretation of International

Financial Reporting Standards (IFRS) and Accounting Standards

in India

 

PART B: Auditing Practices

10. Auditing Concepts

·          Nature, Scope and Significance of Auditing

·          Basic Principles Governing an Audit

·          Overview of Auditing and Assurance Standards- National and

International

11. Types of Company Audit

·          Statutory Audit

·          Internal Audit

·          Branch Audit

·          Joint Audit

·          Special Audit

·          CAG Audit

12. Internal Audit

·          Forms of Audit - Propriety Audit, Compliance Audit and Efficiency

Audit

·          Nature, Scope and Techniques of Internal Audit; Functions and

Responsibilities of Internal Auditors; Organisational Status of

Internal Auditing Function, Internal Audit vis-à-vis Statutory Audit

13. Internal Control

·          Nature, Scope And Elements

·          Internal Control distinguished from Internal Check and Internal

Audit

·          Techniques of Internal Control System, Flow Charts, Internal

Control Questionnaires

·          Steps for Internal Control and Audit Evaluation

·          Audit Testing - Need For Sampling and Various Approaches to

Statistical Sampling

·          Inter-Firm and Intra-Firm Comparisons - Ratio And Trend

Analysis; Audit In Depth

14. Review of Internal Control

·          Review of Purchasing Operations

·          Review of Efficacy of Management Information System

·          Review of Selling and Distribution Policies and Programmes

·          Review of Manufacturing Operations

·          Review of Personnel Policies

·          Appraisal of Management Decisions

15. Audit Engagement and Documentation

·          Audit Procedures: Audit Plan, Audit Programme, Vouching and

Verification

·          Documentation: Audit Working Papers and Files

·         Sampling, Test Checking, Techniques of Test Checks

 

About faculty of CS Executive Module 2 - Paper 5 - Company Accounts and Auditing Practices

Raj K Agrawal
Raj K Agrawal, qualified Chartered Accountancy with all India 27th rank in CA Final and all India 29th rank in CA PE-I. He has been consistent school and college topper.He is endowed with the passion of winning as evinced through demonstrated excellence in Academics and Teaching Career. He is Educator of a renowned commerce coaching class in the name of “Elite Concepts” at Varanasi. He has authored several books for professional courses. His primary focus is on enhancing student’s knowledge theoretically and practically as well as focused preparations to ensure success in the examinations and to achieve professional expertise.

About institute

Elite Concepts, Varanasi
Elite Concepts, Varanasi, is founded by CA Raj K Agarwal. Raj K Agrawal, qualified Chartered Accountancy with all India 27th rank in CA Final and all India 29th rank in CA PE-I. He has been consistent school and college topper.He is endowed with the passion of winning as evinced through demonstrated excellence in Academics and Teaching Career. He is Educator of a renowned commerce coaching class in the name of “Elite Concepts” at Varanasi. He has authored several books for professional courses. His primary focus is on enhancing student’s knowledge theoretically and practically as well as focused preparations to ensure success in the examinations and to achieve professional expertise.

Reviews of CS Executive Module 2 - Paper 5 - Company Accounts and Auditing Practices

Rating - 4.1
5 stars 1
4 stars 3
3 stars 2
2 stars 0
1 stars 0

Have you used
CS Executive Module 2 - Paper 5 - Company Accounts and Auditing Practices?

Rate Now:
OR
WRITE A REVIEW
TOP REVIEWS

GhanShyam Razz Purohit
10 Nov, 2015
Fabulous

It's too excellent. And best for excellent knowledge


Usha
29 Sep, 2015
Easy to understand

very dedicated and powerful efforts even a non commerce graduate can understand well, keep it up.

Loading
Refer Your Friends
How to refer?

1 Click link below to share on facebook

OR

2 Enter your friends email address and invite them to join cakart (comma seperated)

Buy India's Best CA, CS, CMA Faculty Video Classes only at CAKART
Set up a call back request
Let us call you back

Any Question on video classes & books for your exam?

Set up a call back request