CMA Inter Paper 12 : Company Accounts and Audit

ICWA/CMA Inter - Paper 12 - Company Accounts & Audit

Company Accounts & Audit (ICWA Inter, Paper 12) Complete Video Lectures + Book (hard copy) Package from Elite Concepts, CA Raj K Agrawal

Overview of ICWA/CMA Inter - Paper 12 - Company Accounts & Audit

Company Accounts & Audit (ICWA Inter, Paper 12) Complete Video Lectures + Books (hard copy) Package from Elite Concepts consists of top quality video lectures of around 160 hours duration ( view duration - 320 hrs), and Book (hard copy) . The full eCourse Package along with the required software is delivered on 16 + 8 GB pen drive. The eCourse is suitable for consumption on Windows PC/Laptop or Android Tablet/Smartphones.

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Table of contents

Section A: Generally Accepted Accounting Principles (GAAP)

 

1. Conceptual Framework for preparation and Presentation of Financial Statements

Financial Statements in line with the Companies Act, 1956

 

2. Accounting Standards:

AS 11: The Effects of Changes in Foreign Exchange Rates (Revised 2003)

AS 12: Accounting for Government Grants

AS 15: Employee Benefits

AS 19: Leases

AS 20: Earning Per Share

AS 26: Intangible Assets

AS 29: Provisions, Contingent Liabilities and Contingent Assets

 

Section B: Accounts of Joint Stock Companies

 

3. Accounting for Shares and Debentures

(a) Issue of Equity shares – IPO (Initial Public Offer), FPO (Follow on Public Offer), Right Shares, Bonus Shares, Sweat

Equity Shares, Shares issued otherwise than for cash

(b) Forfeiture of Shares, Reissue of Forfeited Shares

(c) Buy Back of Equity Shares

(d) Issue and Redemption of Preference Shares

(e) Issue and Redemption of Debentures

(f) Employees Stock Option Plan (ESOP), Employees Stock Option Scheme (ESOS)

(g) Under writing of Shares and Debentures

 

4. Presentation of Financial Statements (as per Revised Schedule VI)

(a) Part I – Form of Balance Sheet

(b) Part II – Form of Statement of Profit and Loss

 

5. Cash Flow Statement (AS 3)

 

6. Segmental Reporting (AS 17)

 

7. Business Combinations and Corporate Restructuring

(a) Accounting for Amalgamation [AS -14]

(b) Advanced problems for business acquisition, Amalgamation and reconstruction (excluding problems of

amalgamation of inter- company holding)

(c) Internal Reconstruction

(d) Profits and Losses prior to Incorporation

8. Accounting involved in liquidation of companies, Statement of affairs (including deficiency/surplus

accounts) and Liquidator’s statement of account of winding up

 

Section C – Auditing

 

9. Auditing Concepts

(a) Nature, scope and significance of Audit

(b) Generally Accepted Auditing Principles and Techniques

(c) Auditing and Assurance Standards

(d) Internal Check, Internal Control,

(e) Internal Audit – industry specific – regulated and non-regulated industries

 

10. Provision relating to Audit under Companies Act

(a) Auditor’s qualification, disqualification, appointment, remuneration ,removal, power and duties

(b) Branch Audit, Joint Audit, Special Audit, Cost Audit, Secretarial Audit

(c) Reporting requirements under companies act , Report versus certificate , contents of the reports, qualifications

in the report

(d) Audit of shares and debentures

(e) Audit of divisible profits and dividends

(f) Audit of Government Companies

(g) Interface between Statutory Auditors and Internal Auditors

(h) Contemporary issues in Auditor’s independence – issues, tools and institutions ( basic knowledge)

About faculty of ICWA/CMA Inter - Paper 12 - Company Accounts & Audit

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.

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