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Month/
Week
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Financial Accounting
(1st
Sem.)
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Corporate Accounting
(3rd
Sem.)
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Cost Accounting
(5th Sem.)
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Company Law
(3rd Sem.)
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Business Law
(3rd Sem.)
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Auditing
(5th Sem.)
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Sep.22
1st week
(1-3 Sep.)
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-Financial
Accounting: Meaning, need, objectives & Scope
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-Accounting
for share reconstruction.
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-Introduction:
nature and scope of cost accounting;
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-Company:
meaning, characteristics & types of companies,
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-Law of
Contract (1872): nature and classification of contract
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-Introduction:
meaning, objectives and advantages of auditing.
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2nd Week
(5-10 Sep.)
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-Book Keeping
& Accounting, Branches of Accounting
-Accounting
Principles
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-Capital
&debentures: issue, forfeiture and reissue of forfeited shares
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-Cost
concepts & classification
-Methods
& techniques.
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- Conversion
of private into public company & vice versa. Promotion and incorporation
of companies;
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-Offer and
acceptance; capacity of parties to contract
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-Types of
audit: internal and external audit, proprietary and efficiency audit.
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3rd Week
(12-17 Sep.)
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-Accounting
Cycles & Equations
-Journal
& Rules of Journalizing
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-Book
building: concept & process
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- Materials:
material planning &purchasing, pricing of material issue.
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- Promoters:
legal position, duty, liability and remuneration;
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-Free
consent; consideration
-Consideration, legality of object
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-Audit
process: audit programme.
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4th Week
(19-24 Sep.)
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-Practical of
Journal
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-Issue of
right and bonus shares buy back of shares.
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- Treatment
of material losses, material & inventory control: concept and techniques
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- Company and
pre-incorporation contracts; incorporation procedure.
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- Agreement
declared void; performance of contract.
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-Audit
working papers and evidences; audit of e-commerce transactions.
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5th Week
(26-30 Sep.)
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-Ledger
Theory & Practical
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-Redemption
of preference shares; issue and redemption of debentures
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-Labour:
labour cost control procedure; labour turnover.
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- Memorandum
of Association: clauses, doctrine of ultra-vires alteration of clauses.
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- Discharge
of contract, remedies for breach of contract;
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-Methods of
audit work: routine checking and test checking.
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Oct.22
1st week
(1-8 oct.)
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- Ledger
Practical
-Trial
Balance Theory & Practical
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-. Final
accounts of companies (excluding computation of managerial remuneration).
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- Idle time
and overtime.
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-DO-
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- Contingent
contracts; Quasi contracts.
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-Internal
control and internal checking system.
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2nd week
(10-15 Oct.)
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-Rectification
of Errors
-Suspense
Account
-Effects on
Profits
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-Final
accounts of companies (excluding computation of managerial remuneration
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- Methods of
wage payment: time and piece rate; incentive schemes.
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-Articles of
Asso. Contents, model forms, and alteration; doctrine of indoor management
and constructive notice.
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- Special
contracts: indemnity & guarantee;
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-Vouching:
meaning, objectives and importance of vouching; vouching of cash books.
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3rd Week
(17-21 Oct.)
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-Capital
& Revenue
-Income &
Expenditure
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-Final
accounts of companies Practical
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- Overheads:
classification, of cost audit standards.
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-DO-
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- Bailment
and pledge; contract of agency
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-Purchase
book, sale book, bill receivable book,
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4th week
(27-29 Oct.)
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--Income
& Expenditure Numerical
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-Final
accounts of companies Practical
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- Allocation,
apportionment and absorption of overheads.
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-Prospectus:
meaning, contents and formalities, abridged prospectus,
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-Sale of
Goods Act 1930: formation of contract of sale
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-Journal
proper and debtor creditor ledgers, verification of assets and liabilities.
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Nov.22
1st week
(2-5 Nov.)
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-Depreciation
Provisions & Reserves
-Concept
& Classification
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-Final
accounts of companies Practical
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-Under and
over-absorption.
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-Misstatement
and remedies, liabilities for misstatements.
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-Goods and
their classification price; conditions and warranties.
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-Audit of
limited companies
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2nd week
(7-12 Nov.)
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-Methods of
Depreciation Accounting
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-Amalgamation
of companies: concept and accounting treatment
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-Methods of
costing: unit costing.
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- Share
Capital: types, issue and allotment of shares and debentures.
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- Transfer of
property in goods.
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-Company
auditor – appointment, powers, duties and liabilities,
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3rd week
(14-19 Nov.)
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- Methods of
Depreciation Accounting
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-Amalgamation
of companies Practical
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-Job costing.
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- Share
certificate and share warrant, reduction of share capital.
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- Performance
of the contract of Sale; Remedies:
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-Directions
of Comptroller and Auditor General of India
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4th week
(21-26 Nov.)
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-Final
Accounts Theory & specimen of Final Accounts
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-Amalgamation
of companies Practical
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-Contract
costing.
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- Buy-back of
shares. Transfer & transmission of shares and debentures;
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- Unpaid
seller and his rights, buyer’s remedies. Auction sale.
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-Audit
reports: various types of audit reports.
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5th week
(28-30 Nov.)
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-Trading
Account
-Profit &
Loss Account
-Balance
Sheet
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-Amalgamation
of companies Practical
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-Process
costing (process losses, work in
progress,
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- Depository
system; borrowing powers and debentures.
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- Consumer
Protection Act 1986
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Investigation:
meaning, nature, procedure and objectives.
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Dec.22
1st week
(1-3 Dec.)
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-Practical of
Final accounts
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- Internal
reconstruction: concept and accounting
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-Service
costing (only transport).
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-REVISION-
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- Consumer
Protection Act 1986
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-
Professional ethics of auditing
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2nd week
(5-10 Dec.)
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-Accounting
of Non-Profit organizations
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- Internal
reconstruction
Practical
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-Standard
costing and variance analysis:
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-REVISION-
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-REVISION-
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-REVISION-
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3rd week
(12-17 Dec.)
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-Consignment
Accounts
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- Internal
reconstruction
Practical
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-Material and
labour.
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-REVISION-
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-REVISION-
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-REVISION-
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4th week
(19-24 Dec.)
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-Practical of
Consignment Accounts
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-REVISION-
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-Cost control
and cost reduction; cost audit; an overview
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-REVISION-
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-REVISION-`
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