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Accounts 2
 

Accounts 2: Auditing and Cost Accounting

Auditing

  1. Introduction
  2. Types and conduct of Audit
  3. Audit Planning, Programme and Working papers
  4. Audit Evidence, Procedures and Techniques
  5. Internal control, Internal audit and Internal check
  6. System audit in Computer environment
  7. Vouching
  8. Audit of ledgers
  9. Verification and valuation of Assets and Liabilities
  10. Audit report
  11. Company Accounts
  12. Company Auditor

Costing

  1. Nature of Cost accounting
  2. Elements of Costs
  3. Material control
  4. Labour control
  5. Overheads
  6. Methods of Costing (Including Job, Batch, Operating costing)
  7. Unit costing
  8. Contract costing
  9. Process costing
  10. Reconciliation of Cost and Financial accounts
  11. Marginal costing
  12. Standard costing (Variance analysis)
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Development issues in Indian Economy (Economics) - Management and Production Planning (MPP) - Accounts 1 - Financial Accounting -

Accounts 2 - Auditing and Cost Accounting - Accounts 3 - Management Accounting - Direct and Indirect Taxation - Computer Systems and Applications
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