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#2
5th September 2015, 12:47 PM
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| Re: Gondwana University B.Com Syllabus
Gondwana University is located in Gadchiroli, Maharashtra, India. It was established on 27 September 2011. It is formed for Gad-Chanda Region of Maharashtra. Gondwana University B.Com V semester syllabus Unit- I : 1) Auditing : Meaning, Objects and Importance Origin and Growth of Auditing – Growth of Auditing in India – Meaning of Auditing – Definition – Salient Features – Scope of Audit – Difference between book keeping, Accountancy, Auditing and Investigation – Objects of Audit – Primary Objects, Secondary Objects – Necessity of Auditing – Detection and Prevention of Fraud – Kinds of Fraud – Detection of Fraud – Detection of Errors – Kinds of Errors – How to Prevent Errors and Fraud. Need and Importance of Auditing – Advantages of Auditing to the Business and Owners – Limitation of Audit. 2) Classification of Audit : Kinds of Audit - Statutory Audit – i) Company Audit, ii) Audit of Trusts, iii) Audit of other Institutions – Private Audit a) Audit of Accounts of sale proprietary concern, b) Audit of Accounts of Partnership Firm, c) Audit of Accounts of Private Individuals and Institutions – Govt. Audit : Objectives of Govt. Audit and Commercial Audit – Internal Audit - Kinds of Audit from Practical Viewpoint – Continuous Audit – Advantages and Disadvantages of Continuous Audit – Remedies to make continuous Audit more Effective – Annual or Pefiodical Audit – Advantages and Disadvantages of Annual Audit. Unit- II : 3) Audit Planning : Determining the Scope of Audit – Audit engage meant letter – Clients Preparation for the Auditors – Audit Memorandum – Audit Program – a) Contents of an Audit Program, b) Essentials of an Audit Program, c) Advantages of Audit Program, d) Disadvantages of Audit Program, e ) Remedies to Remove the Drawbacks of Audit Program – Audit Note Book – i) Contents of Audit Note Book, ii) Advantages of Audit Note Book – Working Papers – Importance of Working Papers – Principles of Preparation of working of papers - Control of Working paper – Ownership of Working Papers – Filing of Working Papers – Filing of Working Papers – Procedure of Audit. 4) Vouching : Introduction – Meaning of Vouching – Definition – Characteristics and Importance of Vouching – Types of Vouchers – Examples of Vouchers – Objects of Vouching – Difference Between Routine Checking and Vouching - Point to be noted while Examing the Voucher i) General Points ii) Specific Point in Vouching of Different Book of Accounts – Vouching of Cash Book – Vouching of each from Raciest and Payment Side of Cash – Book – Vouching of Other Subsidiary Books – a) Purchase Book, b) Return Outward Book, c) Sale Book, d) Return Inward Book, e) Bills Receivable Book, f) Bill Payable Bill – Vouching of Journal Proper. Half syllabus is in pdf file Gondwana University B.Com V semester syllabus     Contact address Gondwana University MIDC Road Complex, Gadchiroli, Maharashtra 442605 Map location [MAP]Gondwana University[/MAP] |
