Paper 5 :

Company Accounts & Auditing Practices

Company Accounts & Auditing Practices

Part A: Company Accounts

01    Share Capital


 13 Lectures                Know More

02    Debentures


 7 Lectures        Know More

05    Consolidation of Accounts


14 Lectures                Know More

06   Valuation of Shares and Intangible Assets


 11  Lectures        Know More

03   Final Accounts of Companies


4 Lectures                Know More

04   Corporate Restructuring


 10  Lectures        Know More

07   Liquidation of Company


5 Lectures                Know More

08    Corporate Financial Reporting


 1  Lecture         Know More

09    Accounting Standards


39 Lectures                Know More

Part B: Auditing Practices

10    Auditing Concepts


 11 Lectures                Know More

11   Types of Company Audit


5 Lectures        Know More

12   Internal Audit


 1 Lecture                 Know More

13   Internal Control


3 Lectures        Know More

14   Review of Internal Control


 1 Lecture               Know More

15   Audit Engagement and Documentation


3 Lectures        Know More

About Company Accounts & Auditing Practices


Accounting and Auditing deals with the Basics of preparation of accounts for Companies, Sole proprietor, partnership firms and Non-Profit Organizations. Auditing refers to the independent examination of Books of Accounts of Corporate entities considering the Auditing Standards provided by ICAI and the processes to be followed by an Auditor. Every CS needs to have technical knowledge about Accounts. You need to know about investment decisions, dividend decisions, valuation, securities, risk analysis & management, etc. so that you build logical reasoning and strategic thinking skills so that you can apply this in the practical environment.


The topics covered in Company Accounts and Auditing Practices at CS Executive Level is,

  • Company Accounts for transactions related to Share Capital 
  • Company Accounts for transactions related to Debentures
  • Final Accounts of Companies
  • Corporate restructuring
  • Consolidation of Accounts
  • Liquidation of Company 
  • Accounting Standards 
  • Auditing 
  • Types of Audit 
  • Internal Control 
  • Audit Engagement and Documentation


The best approach to study Company Accounts and Auditing Practices paper is,

  • Solve (Write and Practice) as many problems as you can and at the same time do not ignore THEORY   
  • Make your own notes for theory even before you start your study leave to overcome time constraints   
  • Be very clear in concepts so that it enables you to courageously face any kind of questions   
  • Write all Formulae in a pocket note book which helps you to have quick recap of entire syllabus at one place 

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