Syllabus
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Course Code: CC-32 Course Name: Financial Accounting and Auditing |
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| MODULE NO / UNIT | COURSE SYLLABUS CONTENTS OF MODULE | NOTES |
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| 1 | Concept of Partnership Firm: Partnership Deed, Accounting for Partnership, Admission of new partner, Valuation of Goodwill, Sacrifice ratio, Retirement and Death of a partner, Dissolution of firm. | |
| 2 | Meaning, formation and Types of companies: Company Accounts- Accounting for issue, forfeiture and Reissue of shares. Debenture: Meaning and types; Issue of debentures, purpose of issue, Accounting for issue and Redemption of Debentures. | |
| 3 | Final Accounts of a company: Profit and Loss Account, Balance Sheet, Managerial Remuneration, Valuation of shares. | |
| 4 | Amalgamation, Absorption and Reconstruction: Nature of purchase, Purchase Consideration, Accounting in the books of transferor and Transferee Company. Intercompany holdings. | |
| 5 | Auditing- concept, functions of an Auditor, procedure of auditing, internal control and audit, qualifications of company auditor, Auditor’s report. | |
