QUICK REVISION FOR COMPANY ACCOUNTS and AUDIT BY PC TULSIAN , BHARAT TULSIAN

CONTENTS

1 VERY SHORT ANSWERS QUESTIONS
1. Accounting Standards
2. Company Accounts
3. Auditing
2 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP)
1. Conceptual Framework for Preparation and Presentation of Financial Statements
2. AS 11 : The Effects of Changes in Foreign Exchange Rates (Revised 2003)
3. AS 12: Accounting for Government Grants
4. AS 15: Employee Benefits
5. AS 19: Leases
6. AS 20: Earning Per Share
7. AS 26: Intangible Assets
B. AS 29: Provisions, Contingent Liabilities and Contingent Assets

3 COMPANY ACCOUNTS

1. Accounting for Share Capital
2. Accounting for Bonus Issue
3. Buy-Back of Shares
4. Redemption of Preferance Shares
5. Issue and Redemption of Debentures
6. Employees Stock Option Plan
7. Underwriting of Shares and Debentures
B. Financial Statements of A Company
9. Cash Flow Statement
10. Segment Reporting
11. Amalgamation of Companies
12. Internal Reconstruction
13. Profit Prior to Incorporation
14. Liquidation of Companies

4. AUDITING

1. Audiling Concepts 
2. Preparation for An Audit 
3. Audit Evidence 
4. Audit Working Papers and Audito~s Right of Lien 
5. Internal Control, Internal Check and Internal Audit 
6. Vouching 
7. Verification of Assets 
8. Verification of Liabilities 
9. Company Auditor, Cost Auditor and Joint Auditor 
10. Company Audit 1.88
11. Audit Report and Certificate 
12. Audit of Different Types of Organisations 
13. Government Audit 
5. Tutsian's Modet Test Papers 
6. Examination Papers