In this book/ ebook Accounting & Auditing PDF Notes for UGC NET Commerce, MBA, BBA, B.COM & M.COM” the whole and a complete syllabus of UGC NET Commerce is covered as per the latest pattern with MCQs. Complete unit is divided into various chapters followed by MCQs at the end of the book/ ebook.
Book/ eBook Contents – Accounting & Auditing PDF Notes for UGC NET Commerce, MBA, BBA, B.COM & M.COM
| CONTENTS | |
| Chapters | Titles |
| 1 | Basic accounting principles:
Concepts and Postulates |
| 2 | Partnership Accounts:
Admission, Retirement, Death, Dissolution and Insolvency of partnership firms |
| 3 | Corporate Accounting:
Issue, forfeiture and reissue of shares |
| 4 | Liquidation of companies:
Acquisition, merger, amalgamation, and reconstruction of companies |
| 5 | Holding Company Accounts |
| 6 | Cost and Management Accounting:
Marginal costing and Break-even analysis |
| 7 | Standard Costing |
| 8 | Budgetary Control |
| 9 | Process Costing |
| 10 | Activity Based Costing (ABC) |
| 11 | Costing for Decision Making |
| 12 | Life Cycle Costing and Target Costing |
| 13 | Kaizen Costing and JIT |
| 14 | Financial Statement Analysis:
Horizontal and Vertical and Ratio Analysis |
| 15 | Fund Flow and Cash Flow Statement Analysis |
| 16 | Human Resource and Social Accounting |
| 17 | Inflation and Environmental Accounting |
| 18 | Indian Accounting Standards and IFRS |
| 19 | Auditing:
Independent financial audit; Vouching; Verification ad valuation of assets and liabilities; Audit of financial statements and audit report; Cost audit |
| 20 | Recent Trends in Auditing
Management audit; Energy audit; Environment audit; Systems audit; Safety audit |
| MCQs |
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Auditing Meaning: What Is Auditing?
Financial auditing pdf notes is the process of examining an organization’s (or individual’s) financial records to determine if they are accurate and in accordance with any applicable rules (including accepted accounting standards), regulations, and laws. Auditing and Accounting PDF Notes UGC NET Commerce B.COM, M.COM BBA MBA
External auditors come in from outside the organization to examine accounting and financial records and provide an independent opinion on these records. Law requires that all public companies have their financial statements externally audited.
Internal auditors work for the organization as internal employees to examine records and help improve internal processes such as operations, internal controls, risk management, and governance.
Accounting & Auditing Notes
Accounting and auditing pdf notes ugc net commerce m.com b.com BBA MBA have a pivotal role to play in the financial record keeping process of any business though their roles are different in their focus. While accounting translates to a much wider field, encompassing everything from the organization to the management of the flow of money through the company, auditing is more of a specialized service. Auditing is a part of the accounting world. It is an examination of accounting and financial records that is undertaken independently. This is done to determine if the company or the business undertaking has conformed its operations to the laws and the generally accepted accounting principles. Whether you are a small business or a complex organization, keeping track of all your financial activities can be a daunting task. And accounting does just that for you by keeping track of your business. It reliably records every aspect of financial activities taking place, which is a crucial piece of information for the management of your company. One key function of accounting is keeping you updated about the company’s performance.This helps in identifying the areas of underperformance and those that require corrective measures. The information derived from accounting assist in the long term project planning of the business as well.
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