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1. Audit of the Company or Company Audit, 2. Divisible Profits and Dividends, 3. Provisions and Reserves, 4. Company Auditor (Appointment, Remuneration, Rights,Duties and Liabilities, 5. Audit Report and Certificates, 6. Investigation, 7. Audit of Specialized Institutions, 8. Management Audit, 9. Future Trends in Auditing, 10. Cost Audit.
1.Cost Accounting : Meaning, Importance and Evaluation, 2 .Elements of Cost and Their Classification, 3 .Service/Operating Costing, 4. Marginal Costing and Absorption Costing , 5. Differential Cost Analysis, 6. Recent Development in Cost Accounting, 7. Accent Development in Cost Accounting , 8. Cost Audit.
1. Origin and Growth of Auditing, 2. Meaning, Definition and Scope of Auditing, 3. Objects and Advantages of Auditing, 4. Classification of Audit, 5. Technique, Preparation and Procedure of Audit, 6. Internal Control, Check and Audit, 7 . Vouching, 8. Capital and Revenue Expenditure, 9. Valuation of Assets and Liabilities, 10 . Verification of Assets and Liabilities, 11. Depreciation, Provision and Reserve, 12. Appointment, Qualifications, Remuneration, Rights and Duties of an Auditor, 13. Liabilities of a Company Auditor, 14. Profits, Divisible Profits and Dividends, 15. Company Audit, 16. Audit of Different Institutions, 17. Auditor’s Report and Certificate, 18. Investigation, 19. New Trends in Auditing, 20. Standards on Auditing, 21. Audit of Computerized Accounts. Appendix : Audit Case Laws.
Who can buy? Students pursuing B.Com, BBA, M.Com, MBA and other commerce as well as the students taking professional exam conducted by the Institute of Chartered Accountants. It is according to the syllabus of various universities. Advanced Auditing book is different from all other books. Each topic is addressed in a simple and clear fashion. The book contains the latest approach to the practice and changes in the legislation. The basic motto is to generate interest in the subject in the mind of the students and prepare them for their examinations. The book seeks to provide a thorough understanding of the theoretical and practical concepts of advanced auditing. The book contains the latest information about the subject in a broad manner, sensible way and simple language. Every best effort has been made to include the questions asked in various examinations in different years. The subject matter of this book is prepared scientifically and analytically.
According to the Latest Syllabus based on Choice Based Credit System (CBCS), an excellent book for commerce students appearing in competitive, professional and other examinations. Auditing 1. Origin and Growth of Auditing, 2. Meaning, Definition and Scope of Auditing, 3 . Objects and Advantages of Auditing, 4. Classification of Audit, 5. Technique, Preparation and Procedure of Audit, 6. Internal Control, Check and Audit, 7. Vouching, 8. Verification of Assets and Liabilities, 9. Appointment, Qualifications, Remuneration, Rights and Duties of an Auditor, 10 . Liabilities of a Company Auditor, 11. Company Audit, 12 . Auditors Report and Certificate, 13. Special Areas of Auditing, 14 . Standards on Auditing, 15. Audit of Computerised Accounts. Corporate Governance 1. Conceptual Framework of Corporate Governance, 2. Regulatory Framework of Corporate Governance, 3. Failure of Corporate Governance and Reforms of Corporate Governance, 4.Major Codes and Standards on Corporate Governance, 5. Corporate Social Responsibility, 6. Business Ethics and Rating Agencies.
1. Origin and Growth of Auditing, 2. Meaning, Definition and Scope of Auditing, 3. Objects and Advantages of Auditing, 4. Classification of Audit, 5. Technique, Preparation and Procedure of Audit, 6. Internal Control, Check and Audit, 7 . Vouching, 8. Capital and Revenue Expenditure, 9. Valuation of Assets and Liabilities, 10 . Verification of Assets and Liabilities, 11. Depreciation, Provision and Reserve, 12. Appointment, Qualifications, Remuneration, Rights and Duties of an Auditor, 13. Liabilities of a Company Auditor, 14. Profits, Divisible Profits and Dividends, 15. Company Audit, 16. Audit of Different Institutions, 17. Auditor’s Report and Certificate, 18. Investigation, 19. New Trends in Auditing, 20. Standards on Auditing, 21. Audit of Computerized Accounts. Appendix : Audit Case Laws.
An excellent book for commerce students appearing in competitive, professional and other examinations. 1. Elements of Cost and their Classification, 2. Materials Control and Valuation, 3. Labour Cost Control, 4. Expenses/Overheads, 5. Overheads—Machine Hour Rate, 6. Single or Unit or Output Costing, 7. Calculation of Tender Price or Quotation Price, 8. Production Account or Manufacturing Account, 9. Contract Costing, Job Costing and Batch Costing, 10. Process Cost Accounting, 11. Reconciliation of Cost and Financial Accounts, Operating Costing/Service Costing Cost Control Accounts or Non-Integrated Accounts Integrated Accounts.
Auditing 1. Origin and Growth of Auditing, 2. Meaning, Definition and Scope of Auditing, 3 . Objects and Advantages of Auditing, 4. Classification of Audit, 5. Technique, Preparation and Procedure of Audit, 6. Internal Control, Check and Audit, 7. Vouching, 8. Verification of Assets and Liabilities, 9. Appointment, Qualifications, Remuneration, Rights and Duties of an Auditor, 10 . Liabilities of a Company Auditor, 11. Company Audit, 12 . Auditors Report and Certificate, 13. Special Areas of Auditing, 14 . Standards on Auditing, 15. Audit of Computerised Accounts. Corporate Governance 1. Conceptual Framework of Corporate Governance, 2. Regulatory Framework of Corporate Governance, 3. Failure of Corporate Governance and Reforms of Corporate Governance, 4.Major Codes and Standards on Corporate Governance, 5. Corporate Social Responsibility, 6. Business Ethics and Rating Agencies.
Corporate Law by Dr. O.P. Gupta is a publication of the SBPD Publishing House, Agra. Dr. O.P. Gupta holds a M.Com., LL.B., Ex-F.C.S. and PhD degree. He was a reader at the P.G.D.A.V. College (University of Delhi), New Delhi. The authors have tried to present the subject of Corporate Law in a simple and clear language. The difficult provisions of Corporate Law have been illustrated with the help of Indian and International cases decided by the law courts. For thematic unity, the subject has been discussed topic-wise but for ready reference, relevant sections have been quoted. Important questions asked in various examinations have been given at the end of each chapter. To make the book more useful Objective Type Questions with their answers have also been given at the end of each chapter. The book has been written primarily for the students preparing for B. Com. Examination and examinations conducted by other Professional Bodies as well.
For the students of B.Com., M.Com, Professional Course of C.A., C.S., I.C.W.A. and Professionals of Financial Institutions.