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Instructor: CA N Raja
Language: English
Validity Period: 365 days
Validity Period: Lifetime
Welcome to this Course "UGC NET - COMMERCE - UNIT2 (ACCOUNTING & AUDITING)"
In this course, you will learn about
1) Basic accounting principles; concepts and postulates
2) Partnership Accounts: Admission, Retirement, Death, Dissolution and Insolvency of partnership firms
3) Corporate Accounting: Issue, forfeiture and reissue of shares; Liquidation of companies; Acquisition, merger, amalgamation and reconstruction of companies
4) Holding company accounts
5) Cost and Management Accounting: Marginal costing and Break-even analysis
6) Standard costing
7) Budgetary control
8) Process costing
9) Activity Based Costing (ABC)
10) Costing for decision-making
11) Life cycle costing
12) Target costing
13) Kaizen costing and JIT
14) Financial Statements Analysis: Ratio analysis; Funds flow Analysis; Cash flow analysis
15) Human Resources Accounting; Inflation Accounting; Environmental Accounting
16) Indian Accounting Standards and IFRS
17) Auditing: Independent financial audit; Vouching; Verification ad valuation of assets and liabilities; Audit of financial statements and audit report
18) Cost audit
19) Recent Trends in Auditing: Management audit; Energy audit; Environment audit; Systems audit; Safety audit
See you inside the course!
Contents will be added
Chapter 1 - Basic Accounting Principles ; Concepts and Postulates | |||
Accounting Principles | |||
2370 | Preview | ||
Basic Assumptions in Accounting | |||
21 Basic Assumptions in Accounting | |||
Basic Concepts in Accounting | |||
22 Basic Concepts in Accounting | |||
Fundamental Principles of Accounting | |||
23 Fundamental Principles of Accounting | |||
Chapter 2- Partnership Accounts : Admission ,Retirement,Death ,Dissolution and Insolvency of Partnership Firms | |||
Adjustments at the time of admission of new partner | |||
32 CFA32 | |||
Adjustments regarding Profit Sharing Ratio and Case Study 11 | |||
33 CFA33 | |||
Adjustments regarding Profit Sharing Ratio and Case Study 12 | |||
34 CFA34 | |||
Sacrifice only by few Partners and New Profit Sharing Ratio Case Study 13 | |||
35 CFA35 | |||
Adjustment regarding Valuation of Assets and Liabilities - Revaluation Method | |||
36 CFA36 | |||
Adjustment regarding Valuation of Assets & Liabilities-Memorandum Revaluatio Mtd | |||
37 CFA37 | |||
Goodwill | |||
38 CFA38 | |||
Various Scenarios for Accounting treatment of Goodwill | |||
39 CFA39 | |||
Valuation methods of Inherent Goodwill | |||
40 CFA40 | |||
Average Profits Method | |||
41 CFA41 | |||
Super Profits Method | |||
42 CFA42 | |||
Capitalisation of Profits Method | |||
43 CFA43 | |||
Annuity Method | |||
44 CFA44 | |||
Valuation of Goodwill Case Study 14 | |||
45 CFA45 | |||
Valuation of Goodwill Super Profit Method Case Study 15 | |||
46 CFA46 | |||
New Partner cannot pay premium and Goodwill account is raised Case 16 | |||
47 CFA47 | |||
New Partner pays for Goodwill but Goodwill appearing in Balance Sheet in Full Va | |||
48 CFA48 | |||
Premium for Goodwill Paid Privately Case 18 | |||
49 CFA49 | |||
Premium for Goodwill in True Sense | |||
50 CFA50 | |||
Adjustment for Accumulated Profits / Losses | |||
51 CFA51 | |||
Adjustment Regarding Capital | |||
52 CFA52 | |||
Case 19 Adjustment Regarding Capital | |||
53 CFA53 | |||
Case 20 Adjustment Regarding Capital | |||
54 CFA54 | |||
Case 21 Adjustment Regarding Capital | |||
55 CFA55 | |||
Case 22 Adjustment Regarding Capital using Memorandum Revaluation A/c | |||
56 CFA56 | |||
Case 23 Adjustment Regarding Capital | |||
57 CFA57 | |||
Retirment of Partner | |||
58 CFA58 | |||
Case 24 Retirment of Partner | |||
59 CFA59 | |||
Rights to Share of Profit after Retirment | |||
60 CFA60 | |||
Case 25 Right to Share of Profit after Retirement | |||
61 CFA61 | |||
Case 26 Right to Share of Profit after Retirement | |||
CFA62 | |||
Death of Partner and Accounting Implications | |||
63 CFA63 | |||
Accounting treatment for Joint Life Policy | |||
64 CFA64 | |||
Case 27 Accounting treatment for JLP | |||
65 CFA65 | |||
Dissolution of Partnership Firm | |||
66 CFA66 | |||
Settlement of Accounts on Dissolution | |||
67 CFA67 | |||
Realisation of Assets and Liabilities | |||
68 CFA68 | |||
Settlement of Dues of the Partners | |||
69 CFA69 | |||
Case 28 Settlement of Dues to the Partners | |||
70 CFA70 | |||
Case 29 Settlement of Dues to the Partners | |||
71 CFA71 | |||
Insolvency of Partner | |||
72 CFA72 | |||
Highest Relative Capital Method | |||
794 cfa794 | |||
Case 1 Highest Relative Capital Method | |||
795 cfa795 | |||
Case 2 Highest Relative Capital Method | |||
769 cfa769 | |||
Case 3 Highest Relative Capital Method | |||
797 cfa797 | |||
Chapter 3- Corporate Accounting : Issue, Forfeiture and reissue of Shares; Liquidation of Companies ; Acquisition , Merger, Amalgamation and Reconstruction of Companies | |||
Introduction to Internal and External Reconstruction | |||
613 CFA613 | |||
Difference between Internal and External Reconstruction | |||
614 CFA614 | |||
Methods of Internal Reconstruction | |||
615 CFA615 | |||
Alteration of Share Capital | |||
616 CFA616 | |||
Conversion of fully paid shares into stock and vice versa | |||
617 CFA617 | |||
Variation of Share holders Rights | |||
625 CFA625 | |||
Reduction of Share Capitals | |||
626 CFA626 | |||
Compromise / Arrangements | |||
627 CFA627 | |||
Surrender of Shares | |||
628 CFA628 | |||
Entries in case of internal Reconstruction | |||
629 CFA629 | |||
Case 1 Alteration of Share Capital | |||
618 CFA618 | |||
Case Study 2 Conversion of Fully Paid Shares into Stock and Stock into Shares | |||
621 CFA621 | |||
Case Study 3 Journal Entries for Scheme of Reconstruction | |||
622 CFA622 | |||
Case Study 4 Journal Entries & Balance Sheet for Scheme of Reconstruction Part 1 | |||
623 CFA623 | |||
Case Study 4 Journal Entries & Balance Sheet for Scheme of Reconstruction Part 2 | |||
624 CFA624 | |||
Amalgamation Introduction | |||
73 CFA73 | |||
Difference between Amalgamation Absortpion and External Reconstruction | |||
74 CFA74 | |||
Types of Amalgamation | |||
75 CFA75 | |||
Purchase Consideration | |||
76 CFA76 | |||
Case 1 Purchase Consideration | |||
77CFA77 | |||
Case 2 Purchase Consideration | |||
78 CFA78 | |||
Methods of Accounting for Amalgamation | |||
79 CFA79 | |||
Case 3 Amalgamation in nature of Merger | |||
80 CFA80 | |||
Case 4 Amalgamation in nature of Purchase | |||
81 CFA81 | |||
Case 5 Purchase Consideration | |||
82 CFA82 | |||
Case 6 Purchase Consideration | |||
83 CFA83 | |||
Journal Entries to be passed in Books of Selling Company | |||
CFA84 | |||
Journal Entries to be passed in Books of Buying Company | |||
85 CFA85 | |||
Intercompany Owings in Amalgamation | |||
86 CFA86 | |||
Intercompany Owings - Adjustment in Value of Stock in Amalgamation | |||
87 CFA87 | |||
Case 7 Intercompany Owings and Amalgamation | |||
CFA88 | |||
Case 8 Amalgamation Closing Ledger in Selling Companies | |||
121 CFA121 | |||
Case 9 Amalgamation Closing Ledger in Buying Company | |||
140 CFA140 | |||
Liquidation / Winding Up of Company | |||
1129 cfa1129 | |||
Circumstance for Winding Up Company by Tribunal | |||
1130 cfa1130 | |||
Petition for Winding Up to Tribunal | |||
1131 cfa1131 | |||
Voluntary Winding Up (Sec 59 of Insolvency & Bankruptcy Code 2016) | |||
1144 cfa1144 | |||
Introduction | |||
1 Intro | |||
Features of Company | |||
2 Features of Company | |||
Types of Companies | |||
3 Types of Companies | |||
Difference between Partnership and Company | |||
4 Partn CO Differ | |||
Classes of Share Capital | |||
5 Classes of SC | |||
Classification of Share Capital | |||
6 CLASIFICATION OF SC | |||
Issue of Shares | |||
7 ISSUE OF SHARES | |||
Allotment of Shares | |||
8 ALLOTMENT OF SHARES | |||
Issue of Shares at Par | |||
9 ISSUE OF SHARES AT PAR | |||
Procedure for allotment of shares | |||
10 PROCEDURE ALLOT OF SHARE | |||
Calls in Arrears | |||
11 CALLS IN ARREARS | |||
CALLS | |||
12 CALLS | |||
Calls in Advance | |||
13 CALLS IN ADVANCE | |||
Issue of Shares at Premium | |||
14 ISSUE OF SHARE AT PREMIUM | |||
Issue of Shares at Discount | |||
15 SHARE ISSUE DISCOUNT | |||
Sweat Equity Shares | |||
16 SWEAT EQUITY | |||
Employees Stock Option Scheme | |||
17 ESOS | |||
Forfeiture of shares | |||
18 Forfeiture os shares | |||
Reissue of Forfeited Shares | |||
19 Reissue of Forfeited Shares | |||
Forfeiture Example | |||
20 Forfeiture Example | |||
Forfeiture Example 2 | |||
21 Forfeiture Example 2 | |||
Issue of bonus shares | |||
22 Issue of bonus shares | |||
Share Application and Allotment Problem 1 | |||
23 Share appln allt prob 1 | |||
Share Forfeiture Problem | |||
24 Prob on Share Forfeiture | |||
Share Forfeiture Problem 2 | |||
25 Prob2 on share forfeiture | |||
Bonus Issue Problem | |||
26 Problem Bonus Issue | |||
Reissue of Forfeit shares Problem 1 | |||
27 Prob Reissue of Forfeit sh | |||
Reissue of Forfeit shares Problem 2 | |||
28 Prob 2 Reissue of Forfeit shares | |||
Non Voting Shares | |||
29 Non Voting Shares | |||
Profit on Forfeiture of shares-case study | |||
3443 | |||
Chapter 4- Holding Company Accounts | |||
Introduction to Consolidated Financial Statements | |||
CFA454-INTRO | Preview | ||
Concept of Group, Holding Company and Subsidiary Company | |||
480 CFA480 | |||
Difference between Wholly Owned and Partly Owned Subsidiary | |||
481 CFA481 | |||
Purpose of preparing the Consolidated Financial Statements | |||
482 CFA482 | |||
Exclusion from Preparation of Consolidated Financial Statements | |||
483 CFA483 | |||
Consolidation of LLPs and Partnership Firms | |||
484 CFA484 | |||
Advantages of Consolidated Financial Statements | |||
485 CFA485 | |||
Example 1 for Holding Subsidary Relationship | |||
455 CFA455 | |||
Example 2 for Holding Subsidary Relationship | |||
456 CFA456 | |||
Example 3 for Holding Subsidary Relationship | |||
457 CFA457 | |||
Share holding by holding and subsidiary company among themselves | |||
458 CFA458 | |||
Components of Consolidated Financial Statements | |||
486 CFA486 | |||
Important terms in Consolidated Financial statements | |||
459 CFA459 | |||
Basic inputs for preparing Consolidated Financial Statements | |||
460 CFA460 | |||
Consolidation Procedure | |||
487 CFA487 | |||
Steps in preparing CFS | |||
461 CFA461 | |||
Example 4 Calculation of Pre-acquisition Profits and Reserve | |||
CFA62 | |||
Ex:5 Calculation of Pre-Acquisition Profit & Reserves when Profit is available | |||
CFA463 | |||
Treatment of financial Dididend for previous year in current year | |||
CFA468 | |||
Example 6 Treatment of Financial Dividend for PY Paid ion CY | |||
469 CFA469 | |||
Example 7 Rectification of PY Dividend Credited to P&L A/c | |||
470 CFA470 | |||
Treatment of an Interim Dividend for the CY paid during the CY | |||
471 CFA471 | |||
Example 8 Treatment of Interim Dividend for CY paid during CY | |||
472 CFA472 | |||
Treatment of Proposed Equity Dividend for the Current Year | |||
473 CFA473 | |||
Example 9 Treatment of Proposed Equity and Pref Dividend for CY | |||
474 CFA474 | |||
Example 10 Treatment of Reserve created during the year | |||
475 CFA475 | |||
Treatement of Bonus Shares issued during the year | |||
476 CFA476 | |||
Example 11 Treatment of Bonus Shares | |||
477 CFA477 | |||
Treatment of Revaluaiton of Fixed Assets of Subsidiary Company | |||
478 CFA478 | |||
Example 12 Treatment of Revaluation of Fixed Assets of Subsidiary Company | |||
479 CFA479 | |||
Miniority Interest | |||
494 CFA494 | |||
Case Study Treatment of Losses related to Miniority Interest | |||
495 CFA495 | |||
Case Study Treatement of Pre and Post Acquistion Dividend by Holding Co., | |||
499 CFA499 | |||
Case Study involving Miniority Interest, Goodwill and Profit and Loss Treatemen | |||
500 CFA500 | |||
Case Study Computation of Miniority Interest, Goodwill and treatement of Dividen | |||
501 CFA501 | |||
Calculation of Goodwill / Capital Reserve (Cost of Control) in Consolidated FS | |||
488 CFA488 | |||
Computation of Goodwill and Captial Reserve with Example in Consolidated FS | |||
489 CFA489 | |||
Computation of Capital Reserve with Example in Consolidated Financial Statements | |||
490 CFA490 | |||
Computation of Goodwill with Example in Consolidated Financial Statements | |||
491 CFA491 | |||
Case study 1 Prepartion of Consolidated Balance Sheet | |||
523 CFA523 | |||
Case Study on Consolidated Profit and Loss Account | |||
542 CFA542 | |||
Case Study 1 Consolidated Financial Statement | |||
1145 cfa1145 a | |||
Case Study 2 Consolidated Financial Statement | |||
1146 cfa1146 | |||
Chapter 5 - Cost and Management Accounting Marginal Costing and Break - even Analysis | |||
Introduction to Marginal Costing | |||
1 Introduction | |||
Direct Costing | |||
2 Direct Costing | |||
Difference between Marginal Costing and Direct Costing | |||
3 Diff Marginal and Direct Costing | |||
Differential Cost | |||
4 Differential Cost | |||
Difference between Marginal and Differential Costing | |||
5 Diff btween Marginal | |||
Difference between Variable and Fixed Cost | |||
6 Diff btwn Variable and Fixed Cost | |||
Semi Variable Cost | |||
7 Semi Variable Cost | |||
Marginal Cost Sheet Format | |||
8 Marginal Cost Sheet Format | |||
Marginal Cost Equation | |||
9 Marginal Cos Equation | |||
Absorption Costing Format | |||
10 Absorption Costing Format | |||
Difference between Marginal Costing and Absorption Costing | |||
11 Diff btwn Marginal and Absorption Costing | |||
Contribution | |||
12 Contribution | |||
Profit or loss and Contribution | |||
13 Profit or loss and Contribution | |||
Decision making Indicators of Marginal Costing | |||
14 Decision making | |||
Decision making Indicators of Marginal Costing | |||
14 Decision making | |||
PV Ratio | |||
15 PV Ratio | |||
Indifference Point | |||
19 Indifference Point | |||
Difference between Indifference Point and Break Even Point | |||
20 Diff between IDP and BEP | |||
Shut Down Point | |||
21 Shut Down Point | |||
Case Study on Segregation of Fixed and Variable Cost | |||
22 Case Study on Segregation | |||
Case Study Break Even Point | |||
23 Case Study Break Even Point | |||
Case Study on Computation of Sales for Desired Profits | |||
24 Case Study on Compuation of Sales for Desired Profits | |||
Case Study on Profit Volume Ratio and Break Even Point | |||
25 Case Study on PVR and BEP | |||
Computation of Price Volume Ratio and BEP | |||
26 Computation of Price Volume Ratio and BEP | |||
Case Study Marginal Costing Basic Computations | |||
27 Case Study Marginal | |||
Case Study Profit Volume Ratio and BEP | |||
28 Case Study Profit Volume Ratio and BEP | |||
Finding Fixed Cost, PVR and Sales | |||
29 Finding Fixed Cost, PVR and Sales | |||
Marginal Cost Sheet and VC Interpretation | |||
30 Marginal Cost Sheet and VC Interpretation | |||
Practice Problems -Break Even Point Case Study | |||
3326 | |||
Chapter 5- Standard Costing | |||
Introduction to Standard Costing Techniques | |||
1 Introduction | |||
Standardd Cost Definition | |||
2 Standardd Cost Definition | |||
Setting up of Standard Cost | |||
3 Setting up of Standard Cost | |||
Standard Costing Definition | |||
4 Standard Costing Definition | |||
Physical Standards | |||
5 Physical Standards | |||
Material Quantity Standards | |||
6 Material Quantity Standards | |||
Labour Time Standards | |||
7 Labour Time Standards | |||
Overhead Standards | |||
8 Overhead Standards | |||
Problems in setting physical standards | |||
9 Problems | |||
Types of Standards | |||
10 Types of Standards | |||
Need for Standard Costing | |||
11 Need for Standard Costing | |||
Process of Setting Standards | |||
12 Process of Setting Standards | |||
Types of Variances | |||
13 Types of Variances | |||
Introduction to Standard Costing Variances | |||
1 Introduction | |||
Material Cost Variance | |||
2 Material Cost Variance | |||
Material Price Variance | |||
3 Material Price Variance | |||
Material Usage Variance | |||
4 Material Usage Variance | |||
CS Material Cost Variance | |||
5 CS Material Cost Variance | |||
Comprehensive Case Study on Material Cost Variance | |||
6 Comprehensive | |||
MCV more than one material | |||
7 MCV more than one material | |||
Comprehensive Case Study MCV | |||
8 Comprehensive Case Study MCV | |||
Labour Cost Variance | |||
9 Labour Cost Variance | |||
Labour Rate Variance | |||
10 Labour Rate Variance | |||
Labour Efficiency Variance | |||
11 Labour Efficiency Variance | |||
Case Study Labour Cost Variance | |||
12 Case Study Labour Cost Variance | |||
Comprehensive Case Study LCV | |||
13 Comprehensive Case Study LCV | |||
Overhead Cost Variance | |||
14 Overhead Cost Variance | |||
Production Volume Variance | |||
15 Production Volume Variance | |||
Overhead Expenses Variances | |||
16 Overhead Expenses Variances | |||
Variable Overhead Cost Variance | |||
17 Variable Overhead Cost Variance | |||
Chapter 6 - Financial Statements Analysis : Ratio Analysis : Funds Flow Analysis ; Cash Flow Analysis | |||
Introduction to Ratio Analysis (Talking Head) | |||
31 FM31 | |||
Classification of Ratio (Talking Head) | |||
32 FM32 | |||
Introduction to Liqudity Ratio (Talking Head) | |||
33 FM33 | |||
Classification of Liqudity Ratio (Talking Head) | |||
34 FM34 | |||
Current Ratio (Talking Head) | |||
35 FM35 | |||
Quick Ratio (Talking Head) | |||
36 FM36 | |||
Ideal Current Ratio and Quick Ratio (Talking Head) | |||
37 EM37 | |||
Absolute liqudity Ratio (Talking Head) | |||
38 FM38 | |||
Basic Defense interval Ratio (Talking Head) | |||
39 FM39 | |||
Capital Structure Ratios (Talking Head ) | |||
40 FM40 | |||
Turn over Ratio (Talking Head ) | |||
41 FM41 | |||
Inventory Turn over Ratio (Talking Head ) | |||
42 FM24 | |||
Debtors Turn over Ratio (Talking Head) | |||
43 FM43 | |||
Creditors Turn over Ratio (Talking Head) | |||
44 FM44 | |||
Inventory Holding Period (Talking Head) | |||
45 FM45 | |||
Creditors Payment Period (Talking Head) | |||
46 FM46 | |||
Debtors Collection Period (Talking Head) | |||
47 FM47 | |||
Case Study 1 Ratio Analysis (Talking Head) | |||
48 FM48 | |||
Case Study 2 Ratio Analysis (Talking Head) | |||
49 FM49 | |||
Case Study 3 Ratio Analysis (Talking Head) | |||
50 FM50 | |||
Case Study 4 Ratio Analysis (Talking Head) | |||
51 FM51 | |||
Debt Service Coverage Ratio (Talking Head) | |||
52 FM52 | |||
Interest Coverage Ratio (Talking Head) | |||
53 FM53 | |||
Preference Dividend Coverage Ratio (Talking Head) | |||
54 FM54 | |||
Capital Gearing Ratio (Talking Head) | |||
55 FM55 | |||
Profitability Ratio (Talking Head) | |||
56 FM56 | |||
General Profitability Ratio (Talking Head) | |||
57 FM57 | |||
Return on Investment Ratios (Talking Head) | |||
58 FM58 | |||
Various Ratio for Equity Share holders (Talking Head) | |||
59 FM59 | |||
Market Value Ratios (Talking Head) | |||
60 FM60 | |||
Summary and limitation of Ratio Analysis (Talking Head) | |||
61 FM61 | |||
Case Study 5 Ratio Analysis (Talking Head) | |||
62 FM62 | |||
Case Study 6 Ratio Analysis (Talking Head) | |||
63 FM63 | |||
Case Study 7 Ratio Analysis (Talking Head) | |||
64 FM64 | |||
Case Study 8 Ratio Analysis (Talking Head) | |||
65 FM65 | |||
Liquidity ratios case study1 | |||
65 FM65 | |||
Interest Coverage Ratio Case Study 3 | |||
liquidity-ratios-case-study1 | |||
Liquidity ratios case study 2 | |||
liquidity-ratios-case-study-2 | |||
Proprietary Funds Case Study 4 | |||
Proprietary-Funds-Case-Study | |||
Return on Asset Case Study 5 | |||
ROA-CS | |||
Stock Turnover Case Study 6 | |||
Stock-TO-CS | |||
Equity Share Holders Ratios Case Study 7 | |||
ESH-Ratios | |||
Ratio Analysis - Detailed Case Study 8 | |||
1-RA-DCS | |||
Ratio Analysis - Detailed Case Study 9 | |||
2-RA-DCS | |||
Case Study Ratio Analysis | |||
4 CFA4 | |||
Cash Flow Statement Introduction (Talking Head) | |||
Cash Flow Statement Introduction (Talking Head) | |||
66 FM66 | |||
Cash Flow Statement Direct Method (Talking Head) | |||
67 FM67 | |||
Cash Flow Statement Indirect Method (Talking Head) | |||
68 FM68 | |||
Case Study 1 Cash flow study (Talking Head) | |||
69 FM69 | |||
Case Study 2 Cash flow study (Talking Head) | |||
70 FM70 | |||
Case Study 3 Cash flow study (Talking Head) | |||
72 FM72 | |||
Difference between Cash Flow and Fund Flow Statement | |||
2941 | |||
Practice problems Cash flow Simple case studies 2 | |||
3540 | |||
Practice problems Cash flow Simple case studies 3 | |||
3538 | |||
Practice problems-Cash flow - Important Adjustment - Case Study | |||
3539 | |||
Practice Problem - Cash Flow Statement Indirect Method 1 | |||
4187 | |||
Practice Problem: Cash Flow Statement 2 | |||
4206 | |||
Practice Problem: Cash Flow Statement 3 | |||
4207 | |||
Practice Problem: Cash Flow Statement 4 | |||
4271 | |||
Practice Problem: Cash Flow Statement 5 | |||
4272 | |||
Practice Problem: Cash Flow Statement 5 | |||
4276 | |||
Introduction to Fund Flow Analysis (Talking Head) | |||
2950 | |||
Importance of Fund Flow Analysis (Talking Head) | |||
74 FM74 | |||
Fund Flow Through some Numbers (Talking Head) | |||
75 FM75 | |||
Fund Flow Through Digram (Talking Head) | |||
76 FM76 | |||
How to identify long term Sources and Uses (Talking Head) | |||
77 FM77 | |||
Example of Long Term Source And Uses (Talking Head) | |||
78 FM78 | |||
Standard Format of Fund Flow Statement (Talking Head) | |||
79 FM79 | |||
Information Required For Preparing Fund Flow Statement (Talking Head) | |||
80 FM80 | |||
Case Study 1 Fund Flow Statement (Talking Head) | |||
81 FM81 | |||
Case Study 2 Fund Flow Statement (Talking Head) | |||
82 FM82 | |||
Case Study 3 Fund Flow Statement (Talking Head) | |||
83 FM83 | |||
Case Study 4 Fund Flow Statement (Talking Head) | |||
84 FM84 | |||
Fund Flow Statement Case Study | |||
913 cfa913 | |||
Practice Problem: Fund Flow Statement 1 | |||
4202 | |||
Practice Problem: Fund Flow Statement 2 | |||
4203 | |||
Practice Problem: Fund Flow Statement 3 | |||
4204 | |||
Practice Problem: Fund Flow Statement 5 | |||
4213 | |||
Chapter 7 - Auditing : Independent Financial Audit ; Vouching ; Verification and Valuation of Assets and Liabilities ; Audit of Financial Statements and Audit report | |||
Vouching | |||
1-Vouching | Preview | ||
General Consideration in Audit of Cash Transactions | |||
2-GCIAOCT | |||
What is Verification in Audit Context? | |||
853 cfa853 | |||
Difference between Verification and Vouching | |||
854 cfa854 | |||
Objectives of Verification | |||
855 cfa855 | |||
Verification of Building | |||
856 cfa856 | |||
Verification of Freehold land | |||
857 cfa857 | |||
Verification of Leasehold Property | |||
858 cfa858 | |||
Verification of Plant and Machinery | |||
859 cfa859 | |||
Verification of Furniture and Fixture | |||
860 cfa860 | |||
Verification of Small Tools | |||
861 cfa861 | |||
Verification of Patents | |||
862 cfa862 | |||
Verification of Copy Right, Trade Mark and Goodwill | |||
863 cfa863 | |||
Verification of Debtors | |||
864 cfa864 | |||
Verfication of Cash at Bank and in Hand | |||
865 cfa865 | |||
Verification of Petty Cash | |||
866 cfa866 | |||
Verification of Inventories | |||
867 cfa867 | |||
Verification of Stocks Lying with Third Parties | |||
868 cfa868 | |||
Verification of Bills Receivables | |||
869 cfa869 | |||
Verification of Prepaid Expenses | |||
870 cfa870 | |||
Verification of Sinking Fund Policies | |||
871 cfa871 | |||
Capital Expenditure and Revenue Expenditure | |||
3-CERE | |||
What is Depreciation | |||
4-WID | |||
Purpose of Providing Depreciation | |||
5-POPD | |||
Depreciation on Wasting Assets | |||
6-DOWA | |||
Methods of Providing Depreciation | |||
7-MOPD | |||
Factors to be considered in Selecting Depreciation Policy | |||
8-FTBCISDP | |||
Verification of Loans and Borrowings | |||
872 cfa872 | |||
Verification of Trade Creditors | |||
873 cfa873 | |||
Verification of Contingent Liability | |||
874 cfa874 | |||
Verification of Bills Payable | |||
875 cfa875 | |||
Verification of Amount due to Subsidiary Companies | |||
876 cfa876 | |||
Verification of Outstanding Expenses | |||
877 cfa877 | |||
Chapter 8 - Cost Audit | |||
What is Cost Audit? | |||
2190 | |||
Applicability for maintenance of Cost Records | |||
2191 | |||
Maintenance of Cost Records | |||
2192 | |||
Applicability of Cost Audit | |||
2193 | |||
Who can be Cost Auditor? | |||
2194 | |||
Appointment of Cost Auditor | |||
2195 | |||
Removal of Cost Auditor | |||
2196 | |||
Casual Vacany of Cost Auditor | |||
2197 | |||
Remuneration of Cost Auditor | |||
2198 | |||
Submission of Cost Audit Report | |||
2199 | |||
Non Applicability of Cost Audit Rules | |||
2200 | |||
Penal provisions in case of Default in Cost Audit | |||
2201 |
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