CS Executive Company Accounts Important Topics

CS Executive Company Accounts Important Topics

CS Executive Company Accounts Important Topics. In the previous post, we have given CS Executive Company Accounts Important Chapters. Today we are providing important Topics and Questions which should be prepare very well of CS Executive Company Accounts Paper.Scroll Down

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CS Executive Company Accounts Important Topics : SHARE CAPITAL
• Issue of Shares at Premium
• Forfeiture and Re-issue of Shares Allotted on Pro-rata Basis in Case of Over-subscription
• Buy-Back of Shares
• Issue of Bonus Shares
• Employee Stock Option Scheme
• Issue and redemption of Preference shares
• Underwriting of shares
• Underwriting Commission
• Marked and Unmarked Applications
• Accounting Treatment relating to Underwriting of Shares or Debentures
 CS Executive Company Accounts Important Topics : DEBENTURES
• Issue of Debentures at Par
• Issue of Debentures at Premium
• Issue of Debentures at Discount
• Debentures Issued as Collateral Security
• Loss on Issue of Debentures
• Redemption of Debentures
• Conversion of Debentures into Shares
• Mobilisation of Funds for Redemption of Debentures
CS Executive Company Accounts Important Topics : FINAL ACCOUNTS OF COMPANIES
• Schedule III of the Companies Act, 2013
• Key features of Balance Sheet
• Key features Statement of Profit and Loss
• Treatment of special items under companies Act 2013
• Managerial Remuneration
• PART II of Schedule V
• Calculation of net profits for determining managerial remuneration
• Provision for Depreciation
• Preliminary Expenses

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CS Executive Company Accounts Important Topics : CORPORATE RESTRUCTURING
• Types of Amalgamation
• Consideration
• Important Points to be noted in Connection with Acquisition of a Business
• Accounting for Amalgamations
• Acquisition of Business
• Meaning of Internal Reconstruction
• Significance of internal reconstruction
• Methods of internal reconstruction
CS Executive Company Accounts Important Topics : CONSOLIDATION OF ACCOUNTS
• Schedule III of the Companies Act, 2013
• Minority Interest
• Pre-acquisition Profits and Reserves of Subsidiary Company
• Pre-acquisition Losses of Subsidiary Company
• Profit on Revaluation of Assets of Subsidiary Company
• Loss on Revaluation of Assets of Subsidiary Company
• Goodwill or Cost Control
• Post-acquisition Profits or Losses
• Inter-company Unrealised Profits included in Unsold Goods
• Inter-company Transactions
• Contingent Liabilities
• Preference Shares in Subsidiary Company
• Bonus Shares
• Treatment of Dividend
• Holding Company Consisting of more than one Subsidiary
CS Executive Company Accounts Important Topics : VALUATION OF SHARES AND INTANGIBLE ASSETS
• Valuation of Shares
• Valuation of Intangible Assets
• Internally Generated goodwill
• Cost of an Internally Generated Intangible Asset
• Recognition of an Expense on Intangible Asset
• Recoverability of the Carrying Amount – Impairment Losses
• Retirements and Disposals on Intangible Assets
• Valuation of Goodwill
• Methods of Valuing Goodwill
• Summary of Valuation of Goodwill

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CS Executive Company Accounts Important Topics : LIQUIDATION OF COMPANY
• B-List Contributories
• Fraudulent Preference
• Consequences of Winding up
• Preparation of the Statement of Affairs
CORPORATE FINANCIAL REPORTING
• Concept of Corporate Financial Reporting
• Disclosure of Significant Accounting Policies
• Development in Corporate Financial Reporting
• Characteristics of Corporate Financial Reporting
• Economic Value Added
• Market Value Added
• Shareholder Value Added (SVA)
CS Executive Company Accounts Important Topics : ACCOUNTING STANDARDS
• Objective of Accounting Standards
• Scope of Accounting Standards
• Compliance with the Accounting Standards
• AS-2 – Valuation of Inventories
• AS- 4 – Contingencies* and Events Occurring after the Balance Sheet Date
• AS-5 – Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
• AS-6 – Depreciation Accounting
• AS-9 – Revenue Recognition
• AS-10 – Accounting for Fixed Assets
• AS-14 – Accounting for Amalgamations
• AS-18 – Related Party Disclosures
• AS-19 – Leases
• AS-21 – Consolidated Financial Statements

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AUDITING CONCEPTS
• Basic principles governing an audit
• True and Fair View
• Materiality in Auditing
• Standards on Quality Control (SQCs)
• Advantages of an Independent Audit
• SA 230: Audit Documentations
• SA 320: Materiality in Planning and Performing an Audit
• SA 500: Audit Evidence
• SA 530: Audit Sampling
• SA 570 Going Concern
• SA 610: Using the work of Internal Auditors
TYPES OF COMPANY AUDIT
• Mandatory Rotation of Auditors
• Filling of casual vacancy
• Internal Audit
• Cost Audit
• CAG Audit
• Performance Audit
• CAG’s Role in functioning of financial committees of Parliament
CS Executive Company Accounts Important Topics : INTERNAL AUDIT
• Propriety Audit
• Efficiency Audit
• Techniques of Internal Audit
• Test Controls
• Internal Audit Process
• Review Controls
• Internal Audit Status vis-a-vis Statutory Audit
• Role of Internal Audit in corporate governance

 

CS Executive Company Accounts Important Topics : INTERNAL CONTROL
• Internal control Elements
• Control Environment
• Limitations of Internal Control
• Internal Check
• Difference between Internal Control System and Internal Check System
• Difference between internal check and internal audit
• Difference between internal Control and Internal audit
• Techniques of Internal Control System
• Sampling in Audit Testing
• Inter-Firm Comparison
• Limitations of inter-firm comparison
• Intra-Firm Comparison
• Simple Random Sampling
• Systematic (Interval) Sampling
• Stratified (Cluster) Sampling
REVIEW OF INTERNAL CONTROL
• Review of Management Information System
• Review of Production/Modification Planning
• Review of Quality Management system
• Review of Maintenance Management System
• Review of working environment, safety and security
• Review of Personnel Policies

CS Executive Company Accounts Important Topics to prepare before Exam

These topics should be read 1 day before exam :

Final Accounts and consolidation of accounts is must, do amalgamation methods accounting, Value Added  Statements:  Economic  Value  Added  (EVA),  Market  Value  Added,  Shareholders’  Value Added , convergence and Interpretation of IFRS, Forfeiture of Shares, Redemption of debentures, Right Issue, ESOP accounting, scrutiny of balance sheet, treatment of profit prior to incorporation, Good will treatment

AUDITING – Internal Audit, Steps for Internal Control and Audit Evaluation, Techniques of Internal Control System, Flow Charts, Internal Control Questionnaires, Inter and Intra Firm comparison, various types of Audit, Audit Plan , Audit Programme, Vouching and Verification, Test Checking and Techniques of Test Checking

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CS Executive Company Accounts Important Topics : Important Topics of CS Executive Exam

Here we are providing subject wise important topics to CS Executive students. See below How to prepare CS Executive Module – 1 and Module – 2. Click below links

Module – 1

CS Executive Company Law

CS Executive Cost and Management Accounting

CS Executive Economic and Commercial Laws

CS Executive Tax Laws and Practice

Module – 2

CS Executive Capital Market and Securities laws

CS Executive Company Accounts and Auditing Practices

CS Executive Industrial labour and General Laws

Best CS Executive Accounts & Audit Video Lectures

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