||CMA Inter Group 2 Company Accounts & Audit
|Faculty's Name Prof. Sanjay welkins CMA Nikhil Gupta
||Name of Product Company Accounts - 82 Hrs ( approx) Audit - 40 Hrs ( approx)
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CMA Inter Group 2 Company Accounts & Audit: Paper 12
Name of the subject, faculty and Video hours
Company Accounts: Prof. Sanjay Welkins teaches the subject. The total duration of the video is 82 Hrs.
Audit: CMA Nikhil Gupta teaches the subject. The total duration of the video is 40 Hrs.
The subject aims to test the following strengths of the student:
Understanding of the basic concepts of Company Accounts.
Understanding the framework of the financial statement that covers several pronouncements of professional standards along with their applicability.
Preparation of the financial statements that are needed by the applicable statutes. The financial statements shall be prepared relatively, keeping in mind the reliability and understanding of the shareholders.
Understanding of the basic terms of Audit
Understanding the different rules, regulations and guidelines set up by the audit industry.
As per the ICMAI, the Company Accounts & Audit has two sections:
Section A: Accounts of Joint Stock Companies (50%)
Accounting of Shares and Debentures
Presentation of Financial Statements (as per Schedule III)
Cash Flow Statement
Accounts of Banking, Electricity and Insurance Companies
Accounting Standards (AS – 11, 12, 15, 16, 17, 18 and 19)
Section – B: Auditing (50%)
Provision relating to Audit under Companies Act
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