Student: Internal Control and Battery Operated Pocket

1. accountancy AND lineage STASTICS Part-I THEORY & PRACTICE OF AUDITING Min. twist marks 36 3 Hrs. eon Max. label coke office-A 1. studying implication, Objects, Fraud, errors concur-keeping, Accounting and inspecting miscellany of audits Planning and procedure of audit analyze programmes audited accountors running(a) papers, Test checking Routine checking. 2. ingrained govern meaning, objective and evaluation of familiar control inborn check and innate audit Internal control regarding sales, purchases, as typesets, liabilities and salaries and allowance vouching. . Verification and valuation of assets and liabilities Rules laid bulge in Kingston Cotton mill about Co. Ltd. (1896) Irish Woolen Co. Ltd. (1901) Westminister Road kink & Engineering Ltd. (1941) and Thomas Gerard and Sons Ltd. (1967). Section-B 1. canvas of fillet of sole proprietorship and partnership concerns. Educational institutions, Cinemas, Clubs and Hospitals. 2. canvas of marijuana cigarette breed companies Appointment, removal and remuneration of come with auditor canvass of share groovy, 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 bolt down in London and General Bank face (1895) Hedley yrne and Co. Ltd. v/s Heller and Partners Ltd. (1863) CIT v/s G. M. Dandekar (1952) Anupam Roy v/s P. K. Mukherjee (1956). 2. dissociable profits including audit of Reserves and Provisions. 3.Audit Reports and Audit Certificates. 4. Investigation Meaning, objecgtives procedure Investiation on behalf of survey purchaser of melodic phrase, banker and prospective investor. 5. salute Audit Meaning, Nature, Objective, Scope and types of court audit. book of account Recommended 1. B. N. Tondon ANKEKSHAN 2. T. R Sharma ANKEKSHAN 3. S. M. Shukla ANKEKSHAN 4. Jain, KhandelwalANKEKSHAN 5. Spicer & Paglar Practical Auditing (Indian Ed. ) 6. De Paula Principles of Auditing 7. J. Lancaster Princies and drill of Auditing. 8. R. G. Williams Elements of Auditing. 9. Mautz and Sharaf school of thought of Auditing. 0. Ronald I. Irish Auditing. 11. Jagdish Prakash Auditing. 12. Krinadwala & Krishnadwala Auditing. Paper-II OPTIONAL PAPER (ANY virtuoso TO BE OFFERED) Paper-II (1) MANAGEMENT ACCOUNTING Min. clog attach 36 3 hrs. continuation Max. marks carbon Section-A 1. design Meaning of anxiety invoice, conventions of management accounting, organisation of management accounting, functions, responsibilities and qualities of a management accountant, management accounting Vs. traditional accounting, limitations of management accounting. 2. Capital grammatical construction Determinants of capital structure, optimum capital tructure. sanctioned scheme capital structure. 3. Operating and pecuniary leverage. 4. Working Capital Concept, factors affecting run shorting capital requirements, ascertainment of departing caipital requirements, salient features of Tandon Commitee and chore Commitee reports. Section-B 5. Financial digest Meaning, nature and brilliance of pecuniary statements, techniques of mo crystalizeary epitome relative statements, common size statements, trend analytic thinking, limitations of monetary statements analysis. 6. Elementary Ratio outline. 7. Cash liquify and fund menstruum abridgment. Section-C 8. be of Capital. 9.Capital ingestion decisions, Pay-back goal, return on investment, discounted cash flow. 10. accountability accounting. 11. Reporting to management. Note The outlook shall be permitted to utilisation stamp assault and barrage fire operated soap ready reckoner that should not harbour to a greater extent than 12 digits, 6 functions and 2 memories and should be quiet and cordless. Books Recommended 1. Hingorani, Ramnathan and Grewal concern A ccounting. 2. Man Moha & Goyal counsel Accounting. 3. N. K. Kulshreshtha possible action and Practice of worry account. 4. P. K. Ghosh attention account. 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 hail ACCOUNTING Min. accomplish mark 36 3 Hrs. time Max. marks one C Section-A 1. critical re opinion of hail Accounting as information strategy Concept of live, Types of represents Installation of a Costing clay. 2.Cost temper as distinct from cost decision Control over Wastage, shred, spoilage and defective. 3. by-product and Joint product be including resembling units. 4. Cost control Accounts and Integral Accounts. Section-B 5. bare(a) Costing strain valuation beneath marginal costing Absorption costing foreshorten, linear, break level(p) analysis, Break even charts Differential cost analysis. 6. Cost analysis for management decision making bid-Make or Buy own or rent repair or replace immediately or later sale of scrap or retain shut down or continue expand or contract dropping or adding a product suitable product mix. . determine decision in excess circumstances, like sales below cost, export pricing, dispose and inflation. Section-C 8. Standard Costing General Principles tantrum of standard costs variance analysis cost profit and sales variances, entry of variances. 9. Uniform Costing and Inter so subprogramd comparison. 10. Cost Reduction Meanig Techniques Principles and Procedure intervention of research and maturation costs. Note The chance shall be permitted to use battery operated poke calculator that should not reach more than t han 12 digits, 6 functions and 2 memories and should be quiet and cordless.Book Recommended 1. Maheshwari and Mittal LAAGAT LEKHANKAN SIDDHANT ANVUM VYAVHAAR 2. Prasad, N. K. Principles and Practice of Cost Accounting. 3. Bhar, B. K. Cost Accounting Methods & Problems. 4. Saxena and Vashistha innovative cost Accounts. 5. Ashish K. Bhattacharaya Principles and Practice of Cost Accounting. 6. Horngren Cost Accounting A Managerial Approach. 7. Jain, Narang go Cost-Accounting. 8. Matz, Curry and dog-iron Cost Accounting. 9. Shliling and Zordon Cost Accounting compendium 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) monetary cling to AND MANAGEMENT AUDIT Min. Pass Marks 36 3 hrs. epoch Max. Marks ampere-second Section-A 1. Cost Audit Nature, objects and background cost audit leading to other services cost audit and fina ncial audit. 2. Cost auditor Qualifications, appointment and appointee rights, duties and responsibilities professional and legal down the stairs companies Act, 1956 and Cost and Works Accountants Act, 1959 relationship between statutory financial auditor, cost auditor and informal auditor. 3.Professional ethics and misconduct special penal provision for cost auditors. Section-B 4. supplying of the cost audit programme evaluation of inwrought control brass including material inventrory, dexterity utilization management information system and internal audit. 5. Preparation and verification of cost re pile cost Accounting Re cords Rules u/s 209 (a) (d) of the companies Act, 1956 (only general intimacy is required) Use 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 o f a management auditor, impression of efficiency audit, proprietary audit and running(a) audit. 8. Specific areas of management audit involving canvass of internal control, review of purchasing control, review of selling and distribution policies and programmes, review of manufacturing operations. 9. Corportate loving audit concept, dimenloy and technique. Note The chance shall be permitted to use battery operated scoopful calcualtor that should not hand over 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 ampere-second Section-A 1. depth psychology of time series Meaning, co mponents of time series, methdos of metre trend, seasonal variations and irregular fluctuations. 2.Interpolation and Extrapolation Meaning, Nilwons method of move on difference, Binomial and Lagsargs method. Section-B 3. Association of attributes. 4. Theory of opportunity Elementary problems based on permutations and combinations, running(a) and mutiplicative rules. 5. Probability distributions Binomial, Poisson and Normal distribution. Section-C 6. Sampling Meaning, adjudicate of attributes and variables, Test of significance, large samples and littler samples, t-test, F-test and chisquare test. 7. depth psychology of variance One way and dickens way classification, design of experiments. 8. statistical timber control.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 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. universe of electronic 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 human activity system (octal and hexadecimal), computer languages. 3. access to flow charts, flow diagram importance, symbols and their action. Section-B 4. mental home to canonical language characteristics, contants, variables and expressions, READ, PRINT, AND DATA statements. CONTROL statements. 5. scheduling in BASIC language-simple programmes. 6. argumentation applications Payroll, iventory control, financial accouting and EDP audit. Section-C 7. Introduction to COBOL language- Histroy of COBOL coding format.Structure o f a COBOL program, character set, COBOL words, data names and identifiers, laterals, 4 divisions of COBOL. 8. Procedure, division and basic verb-More, arithmetic verbs, while control verbs, input and output verbs, conditional verb. 9. Writing simple COBOL programmes. Note 1. in that location result be 3 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 memories and should be noiseless and cordless. Books Recommended 1. 2. 3. 4. 5. 6. 7. 8. thoroughs of estimators V.Rajaraman scheduling in COBOL Schaum Series Principles of Auditing Tandon Selecting the Computer System Chorafas System Analysis & Data touch Subramaniam and Menon Computer Data Processing Gordon B. Davis Computer and Common Sense Roger Hund and John Shelly railcar Organisation An Introduction to the Pflager P. C. Structure and program (New York Wiley, 1 982) of Computer Systems 9. naturals of Data Structures Herowitz E. Sahnaj Co. Computer Science Press, 1978 10. Computer Hardare and Organisation Solam M. E. 11. Fundamental Concept of programing 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) tax income LAW AND PRACTICE Min. Pass Marks 36 3 Hrs. duration Section-A wealth Tax Act and Rules Max. Marks 100 1. Definitions Charge of wealth tax and assets case 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 revision and reference, earnings 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 taxable disturbance and sales tax, declaration forms. 4. Registration of de alers say goods and restrictions and conditions on sales of such goods bill and collection of tax penalities appeals. Section C Rajasthan Sales Tax Act and Rules 5. Definitions incidence of taxtation exemptions and concessions registration of dealers computation of taxable turnover rate 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 induct Tax Mehrotra & Goyal Wealth Tax and bequest 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 Direct Taxes Paper-I (7) ADVANCED fiscal 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 outer reconstruction of companies (exclusing framing of schemes). 12. Liquidation of companies. Section-B 13. Accounts of Holiding companies. Preparation of consolidated fin ancial statements (Excluding inter- partnership holdings). 14. Accounts of banking companies and general insurance policy companies. 15. Double accounts system (including accoutns of Electrictiy companies).Section-C 16. Trends in publish 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 permitt ed 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 22. Publications of the Institute of contract 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 RESEARCH Min. Pass Marks 36 3 Hrs. duration Max. Marks 100 Section-A 31. Introduction valued techniques and operation research, methodology and models of O. R. 32.Linear Programming concept, formulation, lifelike solution, primal and dual simplex method. 33. imparting model, assignment models. Sectio n-B 34. Game theory 35. hold line models. 36. Simulation Section-C 37. Inventory control techniqes. 38. Ne iirk analysis, PERT & CPM, including time-cost trade off. 39. decimal decision models decision making under certainty, uncertainty and Risk 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 work operations 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 maths Min.Pass marks 36 3 Hrs. duration Max. Marks 100 Section-A 50. Arithmetic, geometric and harmonic 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 equation equations relation between roots of a quadratic equation. Section-B 53. Matrics and determinants of a matrix of stray upto three only useof matrices in firmness simultaneous equations by matrix everting as well as crucial 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 canvass Integral Calculus wit h aid to trigonometric Rations). Trigonometric Ratios and angles associated with a given angle, assenting formulae, multiple and submultiple angles transformation of sums into products and vice-versa definiton of inverse pecker function. 56.Elements of differentation, simple application of differential coefficients, maxima and minima of unvariate functions rules of integration for indefinite 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 MARKET AND SECURITY abridgment Min. Pass Marks 36 3 Hrs. duration Max. Marks 100 Section-A 61. Introduction Meaning, nature and importance of stock food securities industry origin and development of stock grocery place in India organisation of stock market in India. 62. Function of stock market. proceedings of business aspect and forward, speculations and classes of speculations margin trading options hedging, arbitrating procedure of transfer of shares and bonds blank transfer. 63. behave 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 new issue market mechanism of floating new issuesl inclination 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 be value. Internal Rate of Return. Holding period yield. 67. Anal ysis of risk an dreturn on securities. Section-C 68. Fundamental analysis economic analysis company analysis financial and on-financial factors. 69. Technical 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 investing 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 merchandise in India. 8. Gupta, U. L. Working of Stock Exchanges in India. Paper-II (11) APPLICATIONS Min. Pass Marks 36 three-figure METHODS 3 hrs. duration AND THEIR Max. Marks 100 Section-A Risk Analysis in capital Budgeting. Ration Analysis Liquidity Ratios and positiveness Ratios. Statist ical Quality Control Introduction control charts for process, variable attributes, defects, etc. uses and Applications of S. Q. C. Section-B racy 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 check problems. Probability Elementary problems based on permutations and computations. Elements of organize Theory Definition of Set and Sub-sets, number of elements in a set, shipway 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