CS Foundation ACCOUNTING AND AUDITING

CS FOUNDATION FUNDAMENTALS OF ACCOUNTING AND AUDITING (Download Link + Printed Book) (1, 3, 6 and 12 Months Validity)

PART A: FUNDAMENTALS OF ACCOUNTING (70 MARKS)

1. Theoretical Framework Meaning and Scope of Accounting; Accounting Concepts; Accounting Principles, Conventions and Standards - Concepts, Objectives, Benefits; Accounting Policies; Accounting as a Measurement Discipline - Valuation Principles, Accounting Estimates

2. Accounting Process Documents & Books of Accounts- Invoice, Vouchers, Debit & Credit Notes, Day books, Journals, Ledgers and Trial Balance; Capital and Revenue- Expenditures and Receipts; Contingent Assets and Contingent Liabilities; Rectification of Errors

3. Bank Reconciliation Statement Meaning; Causes of difference between Bank Book Balance and Balance as per Bank Pass Book /Bank Statement; Need of Bank Reconciliation Statement; Procedure for Preparation of Bank Reconciliation Statement

4. Depreciation Accounting Brief of various Methods; Computation and Accounting Treatment of Depreciation (Straight line and Diminishing Balance Method); Change in Depreciation Methods

5. Preparation of Final Accounts for Sole Proprietors Preparation of Profit & Loss Account; Balance Sheet

6. Partnership Accounts Goodwill- Nature of Goodwill and Factors Affecting Goodwill; Methods of Valuation Average Profit, Super Profit and Capitalization Methods; Treatment of Goodwill; Final Accounts of Partnership Firms- Admission of a Partner, Retirement/Death of a Partner, Dissolution of a Partnership Firm; Joint Venture and Consignment Account

7. Introduction to Company Accounts Issue of Shares and Debentures; Forfeiture of Shares; Re-Issue of Forfeited Shares; Redemption of Preference Shares

8. Accounting for Non-Profit Organizations Receipt and Payment Accounts; Income and Expenditure Accounts

PART B: FUNDAMENTALS OF AUDITING (30 MARKS)

1. Auditing Concepts and Objectives; Principles of Auditing; Types of Audit; Evidence in Auditing; Audit Programmes

2. Audits and Auditor’s Reports Internal Audit; Statutory Auditor- Appointment, Qualification, Rights and Duties; Secretarial Audit- An Overview; Cost Audit- An Overview; Reporting- Types, Meaning, Contents, Qualifications

UNIQUE POINTS 1. Complete Course Coverage 2. Excellent Study Material 3. Doubt Solving Facility 4. Case Studies Discussion 5. Previous Years' Important Questions Covered. 6. Interesting and Example based Teaching Methodology. 7. Flow Charts Teaching Techniques and Presentation for better retention. 8. Technical Support is also provided for installation. 9. Fastest Delivery (Applicable in case of Pen Drive / Printed Book).

Language: Hindi

Format: Download Link Containing all these lecture will be sent within 24 hours of filling the form (excluding holidays).

Lectures Valid for : As per the Validity Chosen by you.

These video can be played either in one android phone or in one windows computer (i3+ 4 GB RAM, 100 GB Free Hard Disk)

**Lectures do not work on ios / MAC / Apple computer / iPhones

Views Unlimited