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Accountancy and Audit

PAPER IX - ELEMENTS OF ACCOUNTANCY & AUDIT

  1. Principles and objectives of Accounting and Auditing.
  2. Classification of Accounts and Branches of Accounting.
  3. Rules of Debit and Credit and Basic Accounting Procedures.
  4. Methods of costing.
  5. Indirect elements in Costing.
  6. Cost Accounting Profit and Loss Accounting and Balance Sheet.
  7. Store Accounting-Inventory Management and Material Cost Control.
  8. Cost audit.
  9. Tools of Management Accounting as aids to Customs and Central Excise Department.
  10. Different methods of depreciation.
  11. Working capital Management.

SUGGESTED READINGS

  1. The Principles of Auditing - F.R.M. de Paula & T. Clives de Paula.
  2. Principles & Practice of Auditing - Kamal Nath.
  3. Double Entry bookkeeping - T.S. Grewal.
  4. Principles of Accounting - R.A. Guppy.
  5. Practical Problems in Advanced Accounting - SP Jain and K.L. Narang.
  6. Cost Accounting - Babatosh Banerjee.
  7. Cost Accounting - C.T. Horngren (Prentice Hall of India).
  8. Principles and Practice of Accountancy - Maheshwari and Mittal (Maheswari Prakashan).
  9. Cost and Accountancy - Maheswari & Mittal.
  10. Principles of Accountancy & Audit - Dhamija