Student: Internal Control and Battery Operated Pocket

1. ACCOUNTANCY AND BUSINESS STASTICS Part-I hypothesis & PRACTICE OF AUDITING Min. moderate mark 36 3 Hrs. while Max. mark c Section-A 1. size uping Meaning, Objects, Fraud, errors countersign-keeping, invoice and studying Classification of audits Planning and procedure of audit take extend programmes inspectors working papers, Test checking Routine checking. 2. inbred control meaning, objective and military rank of inhering control inner check and intrinsic audit Internal control regarding changes, purchases, as hangs, liabilities and salaries and wages vouching. . Verification and evaluation of assets and liabilities Rules laid down in Kingston Cotton Mills Co. Ltd. (1896) Irish Woolen Co. Ltd. (1901) Westminister Road twist & Engineering Ltd. (1941) and Thomas Gerard and Sons Ltd. (1967). Section-B 1. examine of sole proprietorship and partnership concerns. educational institutions, Cinemas, Clubs and Hospitals. 2.Audit of joint stock companies Appointm ent, removal and remuneration of order auditor Audit of share bully, debentures and mangerial remuneration, Audit for the purpose of Statutory Report and Prospectus Audit of Government Companies with reference to Section 619 to the companies Act, 1956. Section-C 1. Rights, duties and liabilities of an auditor and Rules laid down in London and superior general Bank Case (1895) Hedley yrne and Co. Ltd. v/s ogre and Partners Ltd. (1863) CIT v/s G. M. Dandekar (1952) Anupam Roy v/s P. K. Mukherjee (1956). 2. Divisible salarys including audit of Reserves and Provisions. 3.Audit Reports and Audit Certificates. 4. Investigation Meaning, objecgtives procedure Investiation on behalf of perspective purchaser of business, banker and prospective investor. 5. approach Audit Meaning, Nature, Objective, Scope and types of exist audit. Book Recommended 1. B. N. Tondon ANKEKSHAN 2. T. R Sharma ANKEKSHAN 3. S. M. Shukla ANKEKSHAN 4. Jain, KhandelwalANKEKSHAN 5. Spicer & Paglar Practical A uditing (Indian Ed. ) 6. De Paula Principles of Auditing 7. J. Lancaster Princies and give of Auditing. 8. R. G. Williams Elements of Auditing. 9. Mautz and Sharaf Philosophy of Auditing. 0. Ronald I. Irish Auditing. 11. Jagdish Prakash Auditing. 12. Krinadwala & Krishnadwala Auditing. Paper-II OPTIONAL radical (ANY ONE TO BE OFFERED) Paper-II (1) MANAGEMENT ACCOUNTING Min. Pass attach 36 3 hrs. duration Max. attach 100 Section-A 1. establishment Meaning of perplexity method of report, conventions of counsel accounting, organisation of management accounting, functions, responsibilities and qualities of a management accountant, management accounting Vs. traditional accounting, limitations of management accounting. 2. seat of government structure Determinants of capital structure, optimum capital tructure. Basic opening capital structure. 3. Operating and financial leverage. 4. Working Capital image, factors affecting working capital requirements, ascertainm ent of working caipital requirements, salient features of Tandon Commitee and Chore Commitee reports. Section-B 5. pecuniary outline Meaning, nature and importance of financial statements, techniques of financial analysis proportional statements, common size statements, trend analysis, limitations of financial statements analysis. 6. Elementary Ratio analytic thinking. 7. bills flow and fund flow Analysis. Section-C 8. make up of Capital. 9.Capital expenditure decisions, Pay-back period, return on investment, discounted cash flow. 10. Responsibility accounting. 11. Reporting to management. musical note The chance shall be permitted to intent battery operated shift calculator that should not remove more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless. Books Recommended 1. Hingorani, Ramnathan and Grewal oversight story. 2. Man Moha & Goyal Management Accounting. 3. N. K. Kulshreshtha Theory and Practice of Management accounting. 4. P. K. Ghosh Management method of accounting. 5. S. K. Chakraborty Management Accountancy. . N. M. Khandelwal PRABAMDH LEKHANKAN 7. Agrawal & Agrawal Management Accountancy (Hindi) 8. S. P. Gupta Management Accountancy (Hindi) 9. J. Batty Management Accountancy. 10. Anthony R. N. Management Accountancy Principles. 11. De-Paula Managemetn Accountancy Practice. 12. Murphy, M. E. Managerial Accounting. 13. M. R. Khandelwal PRABANDH LEKHANKAN Paper-II (2) ADVANCED COST ACCOUNTING Min. Pass Marks 36 3 Hrs. duration Max. marks 100 Section-A 1. Review of price Accounting as randomness schema Concept of hails, Types of costs Installation of a appealing System. 2. embody figure as distinct from cost determination Control over Wastage, scrap, spoilage and defective. 3. By- harvest-tide and Joint product costing including akin units. 4. Cost control Accounts and Integral Accounts. Section-B 5. Marginal Costing blood valuation below marginal costing Absorption costing curv e, linear, break withal analysis, Break even charts Differential cost analysis. 6. Cost analysis for management decision making corresponding-Make or Buy own or bring repair or replace now or later sale of scrap or retain shut down or gallop expand or contract dropping or adding a product suitable product mix. . Pricing decision in special(a) circumstances, like gross sales below cost, export pricing, dumping and inflation. Section-C 8. Standard Costing General Principles setting of standard costs variance analysis cost profit and sales variances, presentation of variances. 9. Uniform Costing and Inter firm comparison. 10. Cost Reduction Meanig Techniques Principles and Procedure Treatment of research and development costs. Note The chance shall be permitted to drop battery operated pocket calculator that should not lead more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless.Book Recommended 1. Maheshwari and Mittal LAAGAT LEKHANKAN SIDDHAN T ANVUM VYAVHAAR 2. Prasad, N. K. Principles and Practice of Cost Accounting. 3. Bhar, B. K. Cost Accounting Methods & Problems. 4. Saxena and Vashistha in advance(p) cost Accounts. 5. Ashish K. Bhattacharaya Principles and Practice of Cost Accounting. 6. Horngren Cost Accounting A Managerial Approach. 7. Jain, Narang Advanced Cost-Accounting. 8. Matz, Curry and impolite Cost Accounting. 9. Shliling and Zordon Cost Accounting Analysis and Control. 10. Nigam , B. M. L. , Sharma Advanced Cost Accounting. 11.Backer and Jacobson Cost Accounting. 12. Oswal, Bidawat, Mangal LAAGAT VISHLESHAN ANVUM LAAGAT NIYANTRAN Paper-II (3) COST AND MANAGEMENT AUDIT Min. Pass Marks 36 3 hrs. duration Max. Marks 100 Section-A 1. Cost Audit Nature, objects and scope cost audit leading to other services cost audit and financial audit. 2. Cost auditor Qualifications, appointment and engagement rights, duties and responsibilities professional and legal under companies Act, 1956 and Cost and Works Accountants Act, 1959 relationship surrounded by statutory financial auditor, cost auditor and internal auditor. 3.Professional ethics and misconduct special penal preparedness for cost auditors. Section-B 4. Preparation of the cost audit programme evaluation of internal control musical arrangement including material inventrory, capacity utilization management information system and internal audit. 5. Preparation and verification of cost records cost Accounting Re cords Rules u/s 209 (a) (d) of the companies Act, 1956 (only general knowledge is required) uptake of statistical sampling methods. 6. The cost audit reports Contents of reports as per Cost Audit Records Rules u/s (b) of the Companies Act, 1956 Review of cost audit reports by Government.Section-C 7. Management audit, Meaning, nature and scope, qualities of a management auditor, concept of efficiency audit, copyrighted audit and operational audit. 8. Specific areas of management audit involving review of in ternal control, review of purchasing control, review of selling and distribution policies and programmes, review of manufacturing operations. 9. Corportate brotherly audit concept, dimenloy and technique. Note The expectation shall be permitted to use battery operated pocket calcualtor that should not confirm more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless.Books Recommended 1. Management Audit. 2. Choudhary D. Management Audit and Cost Audit 3. Ramanathan Cost and Mangement Audit 4. Cona W. L. Management Audit 5. Tikhe J. G. Cost Audit and Management Audit 6. Rose T. G. Cost Audit and Management Audit 7. Kamal Gupta Contemporary Audit Paper-II (4) BUSINESS STATISTICS Min. Pass Marks 36 3 Hrs. duration Max. marks 100 Section-A 1. Analysis of time series Meaning, components of time series, methdos of measuring trend, seasonal variations and irregular fluctuations. 2.Interpolation and Extrapolation Meaning, Nilwons method of Advancing di fference, Binomial and Lagsargs method. Section-B 3. Association of attributes. 4. Theory of luck Elementary problems based on permutations and combinations, additive and mutiplicative rules. 5. Probability distributions Binomial, Poisson and Normal distribution. Section-C 6. take Meaning, Sample of attributes and variables, Test of significance, large samples and small samples, t-test, F-test and chisquare test. 7. Analysis of variance sensation way and two way classification, design of experiments. 8. statistical quality control.Note The nominee shall be permitted to use battery operated pocket calculator that should not rent more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless. Book Recommended 1. 2. 3. 4. Mathur, Khandelwal, Gupta VYAVSAAYIK SAANKHIYAKI NAAGAR SAANKHIYAKI KE SIDDHANT S. P. Gupta Statistical Methods. Sancheti & Kapoor Statistical Methods. Optional Paper-II (5) COMPUTER APPLICATIONS IN ACCOUNTING Min. Pass Marks 36 3 Hrs. duration Max. Marks 100 Section-A 1. demonstration of Computers and automated data processing, development of computers, types of computers, hardware and software. . Binary code system binary arithmetic, words, bytes and bits, introduction to other number system (octal and hexadecimal), computer languages. 3. Introduction to flow charts, flow diagram importance, symbols and their application. Section-B 4. Introduction to BASIC language characteristics, contants, variables and expressions, READ, PRINT, AND selective information statements. CONTROL statements. 5. computer programming in BASIC language-simple programmes. 6. Business applications Payroll, iventory control, financial accouting and electronic data processing audit. Section-C 7. Introduction to COBOL language- Histroy of COBOL coding format.Structure of a COBOL program, character set, COBOL words, data names and identifiers, laterals, four divisions of COBOL. 8. Procedure, division and basic verb-More, arithmetic verbs, sequence control verbs, input and rig verbs, conditional verb. 9. Writing simple COBOL programmes. Note 1. There will be troika hours of theory and threesome hours of computer lab work per week. 2. The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless. Books Recommended 1. 2. 3. 4. 5. 6. 7. 8. basics of Computers V.Rajaraman schedule in COBOL Schaum Series Principles of Auditing Tandon Selecting the Computer System Chorafas System Analysis & Data Processing Subramaniam and Menon Computer Data Processing Gordon B. Davis Computer and viridity Sense Roger Hund and John Shelly Machine brass section An Introduction to the Pflager P. C. Structure and Programming (New York Wiley, 1982) of Computer Systems 9. Fundamentals of Data Structures Herowitz E. Sahnaj Co. Computer Science Press, 1978 10. Computer Hardare and Organisation Solam M. E. 11. Fundamental Concept of Programming System Allaman J. D. 12.COBOL Programming M. K. Roy and D. Ghosh 13. Computer Programming in COBOL V. Rajaraman 14. D. O. S. and 6. 2 Companion Satish Jain Optional Paper-II (6) TAXATION fairness AND PRACTICE Min. Pass Marks 36 3 Hrs. duration Section-A riches impose Act and Rules Max. Marks 100 1. Definitions Charge of riches valuate and assets subject to such charges exemptions valuation of assets, computation of net wealth and wealth tax. 2. Procedure of assessment Liability to assessment in special cases appeals rewrite and reference, payment and recovery of wealth tax. refunds. Section B Central gross revenue Tax and Rules 3.Definitions Liability of tax on inter-state sales, rates of tax, determination of nonexempt turnover rate and sales tax, declaration forms. 4. Registration of dealers declared goods and restrictions and conditions on sales of such goods levy and collection of tax penalities appeals. Section C Rajastha n gross revenue Tax Act and Rules 5. Definitions incidence of taxtation exemptions and concessions registration of dealers computation of taxable turnover and sales tax. 6. Procedure of assessment liability to assessment in special cases payment and recovery of tax offences, penalties and prosecutions appeals and revisions.Note 1. There will be three hours of theory and three hours of computer lab work per week. 2. The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 me mories and should be noiseless and cordless. Books Recommended 3. 4. 5. 6. Chawala and Gupta DHAKAR ANVUM UPHAAR KAR Bhagwati Prasad Wealth Tax and Gift Tax Mehrotra & Goyal Wealth Tax and Gift Tax Chawala, GUpta and Naahar KENDRIYA ANVUM RAJASTHAN BIKRIKAR 7. Patel and Chaudhary DHANKAR, UPHAAAR KAR ANVUM NIGAM KAR 8. Patel and Chaudhary VIKRAY KAR 9. V. K.Singhania deal Taxes Paper-I (7) ADVANCED FINANCIAL ACCOUNTING Min. Pass Marks 36 3 Hrs. duration Max. Marks 100 Section-A 10. Alteration of share capital and internal reconstruction (excluding framing of schemes). 11. Amalgamation, absorption and external reconstruction of companies (exclusing framing of schemes). 12. voiding of companies. Section-B 13. Accounts of Holiding companies. Preparation of consolidated fin ancial statements (Excluding inter-company holdings). 14. Accounts of banking companies and general insurance companies. 15. Double accounts system (including accoutns of Electrictiy companies).Section-C 16. Trends in published accounts. 17. Valuation of inventories AS-2 18. Accounting for agricultural farms and hotels. 19. Indian accounting standards 6 to 12. Note 20. There will be three hours of theory and three hours of computer lab work per week. 21. The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless. Book s Recommended 22. Publications of the Institute of Chartered Accountants of India. i. Trends in Published Accounts. ii.Indian Accounting Standards 1 to 12 23. Pickless Accountancy 24. Spicer and Peglar Book-Keeping and Accounts 25. Shukla M. C. & Grewal T. S. Advanced Accounting. 26. H. Chakravarty Advanced Accountancy. 27. R. L. Gupta Advanced Accountancy, Vol-II 28. Jain & Narang Advanced Accounts. 29. Monga, Sehgal, Ahuja Advanced Accounts, Vol-II 30. Jain, Khandelwal, Pareek Advanced Accounts Paper-II (8) OPERATION enquiry Min. Pass Marks 36 3 Hrs. duration Max. Marks 100 Section-A 31. Introduction Quantitative techniques and operation research, methodology and models of O. R. 32.Linear Programming concept, formulation, graphical solution, immemorial and dual simplex method. 33. Transportation model, assignment models. Section-B 34. Game theory 35. waiting line models. 36. Simulation Section-C 37. Inventory control techniqes. 38. Network analysis, PERT & CPM, includ ing time-cost dispense off. 39. Quantitative decision models decision making under certainty, uncertainty and adventure expected value of perfect information, decision tree. Note The candidate shall be permitted to use battery operated pocket calcul ator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless.Book Recommended 40. Mathur, Khandelwal, Gupta PARINATMAK PRAVIDHIYAAN 41. C. R. Kothari, Vikas Quantitative Techniques 42. Bonieni, Bierman Quantitative Methods 43. Kanti Swaroop Statistical Analysis and Quantitative & Other Techniques. 44. Gupta and Gupta functionings Research. 45. Ghokaru-Saini SANKRIYA VIGYAN 46. C. R. Kothari Operations Research 47. P. K. Gupta & D. S. Hira C. W. Operation Research 48. Churchaman, R. L. Ackoff & Asnoff Introduction to Operations Research 49. Mathur, Khandelwal, Gupta, Gupta Sankriya Vigyan Paper-II (9) BUSINESS MATHEMATICS Min.Pass marks 36 3 Hrs. duration Max. Marks 100 Sec tion-A 50. Arithmetic, geometric and large-hearted progressions compound interest and annuities. 51. Permutations and combinations binominal theorem for positive integral index only. 52. Graphs and linear inequalities in two variables to determine feasible regions solution of quadratic equations relation between roots of a quadratic equation. Section-B 53. Matrics and determinants of a matrix of order upto three only useof matrices in solving simultaneous equations by matrix upending as well as pivotal reduction method and by use determinants. 4. Linear, quadratic, exponential and logrithmic functions, concepts and determination of break-even point curve fitting by the method of least square fitting of linear, quadratic, exponential and logarithmic curves. Section-C 55. Elements of trignometry (to enable a student to learn Integral Calculus with aid to trigonometric Rations). Trigonometric Ratios and angles associated with a given angle, addition formulae, multiple and submultip le angles transformation of sums into products and vice-versa definiton of backward circular function. 56.Elements of differentation, simple application of differential coefficients, maxima and minima of unvariate functions rules of integration for in decided and definite integrates, simple application of integration to calculus accounting and business problems. Note The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless. Book Recommended 57. Sancheti and Kapoor Business Mathemtaics. 58. Mehta and Madani Basic Mathematics for Commerce. 59. S. Saha Business Mathematics. 60.Brijesh Gupta VYAVSAAYIK GANIT Paper-II (10) STOCK food grocery store AND SECURITY ANALYSIS Min. Pass Marks 36 3 Hrs. duration Max. Marks 100 Section-A 61. Introduction Meaning, nature and importance of stock grocery origin and development of stock market in India organisation o f stock market in India. 62. Function of stock market. Transactions of business look and forward, speculations and classes of speculations margin trading options hedging, arbitrating procedure of transfer of shares and bonds blank transfer. 63. Stock market regulations Membership maintenance and audit of their books of account.Securities and Exchange Board of India its function and control, protections of small investors. Section-B 64. Stock exchanges and parvenu issue market mechanism of floating new issuesl listing of securities, underwritng of securities. 65. Types of securities. Fixed and variable, return securities. Equity shares. Debentures convertrible and non-convertible debentures, warrants, stock options, Government securities. 66. Concept of valuation Present value. Internal Rate of Return. Holding period yield. 67. Analysis of risk an dreturn on securities. Section-C 68. Fundamental analysis economic analysis company analysis financial and on-financial factors. 69. Te chnical analysis. 70. Introduction to market efficiency. Note The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memo ries and should be noiseless and cordless. Book Recommended 71. Grahum and Dodd Security Analysis 72. Prasanna Chandra The enthronisation 73. Sinha, S. L. N Investment Managemetn 74. Bhall, V. K. Investment Management 75. Preeti Singh Investment Management 76. Birston R. J. The Stock Exchange and Investment Analysis. 77. Dr. Veena Stock Market in India. 8. Gupta, U. L. Working of Stock Exchanges in India. Paper-II (11) APPLICATIONS Min. Pass Marks 36 QUANTITATIVE METHODS 3 hrs. duration AND THEIR Max. Marks 100 Section-A happen Analysis in capital Budgeting. Ration Analysis Liquidity Ratios and favorableness Ratios. Statistical Quality Control Introduction control charts for process, variable attributes, defects, and so forth uses and Applications of S. Q. C. Section-B Vital Statistics. Interpolation and Extrapolation Newtons method and Newtons method of dividid differences. Analysis of tiem series including exponential smoothing.Section-C A. P. G. P. and H. P. Simple and direct problems. Probability Elementary problems based on permutations and computations. Elements of circuit Theory Definition of Set and Sub-sets, number of elements in a set, slipway of specifiying a set equality and sub-set unversal set and null set. Basic set operations, Venn Diagrams. Book Recommended 79. Statistics Sancheti & Kapoor. 80. Quantitative Techniques C. R. Kothari. 81. Business Statistics Mathur, Gupta, Khandelwal. 82. Quantitative Techniques Sharma, Jain, Pareek. 83. Oswal, Bidawat, MangalLAAGAT VISHLESHAN NIYANRAN ANVUM