Reliance concise concept on company accounts and auditing practice by sk aggarwal
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Author : SK AGGARWAL , Abha aggarwal
Publisher : Reliance
Edition : For June 2018 Exam
features: Strictly as per the suggestions, Recommendations & Level of Knowledge • Prescribed by the Institute of Company Secretaries of India • Updated as per the Law & Provisiions Currently Prevailing CONTENTS - COMPANY ACCOUNTS [70 Marks] 1 Share Capital - Basic Accounting 2 Share Capital - ESOP 3 Share Capital - Underwri ting of Shares 4 Share Capital - Redemption of Preference Shares 5 Debentures 6 Profit or Loss Prior to Incorporation 7 Final Accounts of Companies B Corporate Restructuring - Amalgamation 9 Consolidation of Accounts 10 Valuation of Shares and Intangible Assets 11 VaIuation of Intangible Assets 12 Liquidation of Company 13 Corporate Financial Reponing 14 Accounting Standards AUDITING PRACTICES [30 Marks] 15. Basic Concepts of Auditing 16. Basic Concepts of Audit 17. Audit Planning, Programme and Procedures 18. Internal Control. Internal Check and Internal Audit. 19. Vouching and Verification 20. Audit of Regulated and Non Regulated Industries 21. The Company Auditor 22. The Company Audit 23. Audit Report wit Caro 2016 About the Book: Important concepts as per study material have been explained through flow chart & diagrams wherever needed so that the entire chapter is at a glance for quick understanding. After this, updated suggested answers to questions as asked in the past 25 relevant examinations have been incorporated in each chapter with categorization viz, Short Notes (SN), Distinguish Between (DB), Descriptive Questions (DQ) and Practical Questions (PQ). The objective is to provide the students with authentic and result oriented material to pass the examinations at first attempt.