SAMPLE LECTURETable of contentPART A: Company Accounts1. Share Capital · Issue of Shares: at Par, at Premium, at Discount, on Conversion and for consideration other than Cash; Forfeiture and Re-issue of Shares, Buyback of Shares, Redemption and Conversion of Preference Shares, Bonus Shares, Rights Issue, ESOPs, ESPS, Sweat Equity Shares · Alteration of Share Capital · Underwriting of Shares2. Debentures · Issue of Debentures: at Par, at Premium, at Discount and for consideration other than Cash · Accounting Treatment and Procedures · Redemption of Debentures · Conversion of Debentures into Shares3. Final Accounts of Companies · Conceptual Framework, Preparation and Presentation of Financial Statements, Schedule VI, Interpretation and Scrutiny of Balance sheet · Treatment of Profit Prior to Incorporation, Preoperative and Preliminary Expenses · Preparation of Final Accounts under Company Law4. Corporate Restructuring · Concept and Accounting Treatment as per AS Methods of Amalgamations Accounting * The Pooling of Interests Method * The Purchase Method · Consideration · Treatment of Reserves, Goodwill and Pre- Acquisition & Post- Acquisition Profit · Accounting in the books of Transferor and Transferee · Merger and De-merger · Acquisition of Business · Internal Reconstruction5. Consolidation of Accounts · Holding and Subsidiary Companies – Accounting Treatment, · Disclosures and Consolidation of Accounts6. Valuation of Shares and Intangible Assets · Valuation of Shares, Methods of Valuation, Price Earning Multiple · Valuation, Discounted Cash Flow (DCF) Method · Valuation of Intangibles: Brand, Goodwill and IPRs7. Liquidation of Company · Preparation of Statement of Affairs including Deficiency /Surplus Account8. Corporate Financial Reporting · Various Requirements of Corporate Reporting · Value Added Statements: Economic Value Added (EVA), Market Value Added , Shareholders’ Value Added9. Accounting Standards · Relevance and Significance · National and International Accounting Standards and Authorities · Adoption, Convergence and Interpretation of International Financial Reporting Standards (IFRS) and Accounting Standards in India PART B: Auditing Practices10. Auditing Concepts · Nature, Scope and Significance of Auditing · Basic Principles Governing an Audit · Overview of Auditing and Assurance Standards- National and International11. Types of Company Audit · Statutory Audit · Internal Audit · Branch Audit · Joint Audit · Special Audit · CAG Audit12. Internal Audit · Forms of Audit – Propriety Audit, Compliance Audit and Efficiency Audit · Nature, Scope and Techniques of Internal Audit; Functions and Responsibilities of Internal Auditors; Organisational Status of Internal Auditing Function, Internal Audit vis-à-vis Statutory Audit13. Internal Control · Nature, Scope And Elements · Internal Control distinguished from Internal Check and Internal Audit · Techniques of Internal Control System, Flow Charts, Internal Control Questionnaires · Steps for Internal Control and Audit Evaluation · Audit Testing – Need For Sampling and Various Approaches to Statistical Sampling · Inter-Firm and Intra-Firm Comparisons – Ratio And Trend Analysis; Audit In Depth14. Review of Internal Control · Review of Purchasing Operations · Review of Efficacy of Management Information System · Review of Selling and Distribution Policies and Programmes · Review of Manufacturing Operations · Review of Personnel Policies · Appraisal of Management Decisions15. Audit Engagement and Documentation · Audit Procedures: Audit Plan, Audit Programme, Vouching and Verification · Documentation: Audit Working Papers and Files · Sampling, Test Checking, Techniques of Test Checks Product DescriptionCS EXECUTIVE – Company Accounts consists Complete Video Lecture + eBooks + Test Paper Package consists of top quality video lectures of around 162 hours duration, exhaustive notes and Test Paper. The full eCourse Package along with the required software is delivered on 16GB Pendrive. The eCourse is suitable for consumption on Windows PC/Laptop or Android Tablet/Smartphones.
Raj K Agarwal
Applicable For November 2014