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Accountancy and Audit
PAPER IX - ELEMENTS OF ACCOUNTANCY & AUDIT
- Principles and objectives of Accounting and Auditing.
- Classification of Accounts and Branches of Accounting.
- Rules of Debit and Credit and Basic Accounting Procedures.
- Methods of costing.
- Indirect elements in Costing.
- Cost Accounting Profit and Loss Accounting and Balance Sheet.
- Store Accounting-Inventory Management and Material Cost
Control.
- Cost audit.
- Tools of Management
Accounting as aids to Customs and Central Excise Department.
- Different methods of depreciation.
- Working capital Management.
SUGGESTED READINGS
- The Principles of Auditing - F.R.M. de Paula & T. Clives
de Paula.
- Principles & Practice of Auditing - Kamal
Nath.
- Double Entry bookkeeping - T.S. Grewal.
- Principles of Accounting - R.A. Guppy.
- Practical
Problems in Advanced Accounting - SP Jain and K.L. Narang.
- Cost Accounting - Babatosh Banerjee.
- Cost Accounting
- C.T. Horngren (Prentice Hall of India).
- Principles
and Practice of Accountancy - Maheshwari and Mittal (Maheswari
Prakashan).
- Cost and Accountancy - Maheswari
& Mittal.
- Principles of Accountancy & Audit -
Dhamija
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