Raju

Tools of Auditing – CS Foundation Fundamentals of Auditing Notes

Go through this Tools of Auditing – CS Foundation Fundamentals of Accounting and Auditing Notes will help students in revising the entire subject quickly. Tools of Auditing – CS Foundation Fundamentals of Auditing Notes Audit Plan: Audit planning is one of the basic principles governing an audit. Auditor should plan his work to enable him …

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Audit and Auditors Under Companies Act, 2013 – Basic Provisions – CS Foundation Fundamentals of Auditing Notes

Go through this Audit and Auditors Under Companies Act, 2013 – Basic Provisions – CS Foundation Fundamentals of Accounting and Auditing Notes will help students in revising the entire subject quickly. Audit and Auditors Under Companies Act, 2013 – Basic Provisions – CS Foundation Fundamentals of Auditing Notes Auditor – an introduction: A person who conducts …

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Types of Auditing – CS Foundation Fundamentals of Auditing Notes

Go through this Types of Auditing – CS Foundation Fundamentals of Accounting and Auditing Notes will help students in revising the entire subject quickly. Audit: Financial Audit, Secretarial Audit, Cost Audit, Tax Audit, Bank Audit, Govt. Audit, Audit of Co-operative Society, Trust, Insurance, Partnership Firm, management and etc. In new Companies Act, 2013 attempt has …

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Introduction to Company Accounts – CS Foundation Fundamentals of Accounting Notes

Go through this Theoretical Framework – CS Foundation Fundamentals of Accounting and Auditing Notes will help students in revising the entire subject quickly. Introduction to Company Accounts – CS Foundation Fundamentals of Accounting Notes Basic Concepts of Company Accounts: The company form of business organization is an association of persons who contribute money for some common …

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Introduction to Company Accounts-Issue of Debentures – CS Foundation Fundamentals of Accounting Notes

Go through this Introduction to Company Accounts-Issue of Debentures – CS Foundation Fundamentals of Accounting and Auditing Notes will help students in revising the entire subject quickly. Meaning: A debenture is a bond issued by a company acknowledging a debt and containing provisions for repayment of interest and principal. It refers to the loan capital …

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Introduction to Company Accounts-Redemption of Preference Shares – CS Foundation Fundamentals of Accounting Notes

Go through this Introduction to Company Accounts-Redemption of Preference Shares – CS Foundation Fundamentals of Accounting and Auditing Notes will help students in revising the entire subject quickly. Meaning: it refers to the process of repaying an obligation, at amounts and timings that are pre decided. Redemption date means the maturity date. Company adjusts its …

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Joint Venture and Consignment Account – CS Foundation Fundamentals of Accounting Notes

Go through this Joint Venture and Consignment Account – CS Foundation Fundamentals of Accounting and Auditing Notes will help students in revising the entire subject quickly. Joint Venture and Consignment Account – CS Foundation Fundamentals of Accounting Notes Meaning of Consignment: The term “Consignment” relates to dealing with a situation where one person or firm …

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Partnership Accounts-Dissolution of a Firm – CS Foundation Fundamentals of Accounting Notes

Go through this Partnership Accounts-Dissolution of a Firm – CS Foundation Fundamentals of Accounting and Auditing Notes will help students in revising the entire subject quickly. Partnership Accounts-Dissolution of a Firm – CS Foundation Fundamentals of Accounting Notes Topic: Important highlight: 1. Dissolution of a firm means putting an end to the partnership i.e. closing …

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Partnership Accounts-Retirement and Death of a Partner – CS Foundation Fundamentals of Accounting Notes

Go through this Partnership Accounts-Retirement and Death of a Partner – CS Foundation Fundamentals of Accounting and Auditing Notes will help students in revising the entire subject quickly. 1. Retirement of a partner means when a partner leaves the firm. 2. A partner may retire in any of the following ways: with consent of all …

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Accounting for Non-Profit Organisation – CS Foundation Fundamentals of Accounting Notes

Go through this Accounting for Non-Profit Organisation – CS Foundation Fundamentals of Accounting and Auditing Notes will help students in revising the entire subject quickly. Accounting for Non-Profit Organisation – CS Foundation Fundamentals of Accounting Notes Meaning of Not-for-profit Organisation: 1. There are certain organisation which are formed not to earn profits but to render …

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Partnership Accounts-Admission of a Partner – CS Foundation Fundamentals of Accounting Notes

Go through this Partnership Accounts-Admission of a Partner – CS Foundation Fundamentals of Accounting and Auditing Notes will help students in revising the entire subject quickly. Partnership Accounts-Admission of a Partner – CS Foundation Fundamentals of Accounting Notes 1. Any change in partnership agreement is known as the reconstitution of partnership. 2. As a result …

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