Shuchita Prakashan Scanner on Fundamentals Of Accounting And Auditing for CS Foundation Programme (2017 Syllabus) Paper - 4 for Dec 2019 Exam.

We feel great pride and pleasure in presenting before you the Thirtieth edition of “Model Solved Scanner Paper - 4 Fundamentals of Accounting and Auditing”. The style and pattern of CS Foundation examination has undergone a complete change in the year 2012. The pure objective set-up of the paper in multiple choice question form requires a complete different study methodology. The book has been designed keeping in mind the need of the students for home study and distance learning. The book will be very handy for classroom teaching and quick revision/practice also. The book contents are as per the need of handling the MCQ’s and a complete, comprehensive coverage of the syllabus.

1. The entire syllabus has been divided into 57 chapters.

2. The whole content has been prepared in bullet form “keeping in mind the MCQ pattern of study”.

3. In each chapter, the topic has been covered in a step by step approach. The text has been explained, where appropriate through illustrations and practical problems. You should go through the chapter carefully ensuring that you understand the topic and then can tackle the exercises.

4. A Question Bank has been included after each chapter as well as
practice questions have been provided in MCQ form.

5. Important Definitions, equations and formulae have been given before
each topic for quick recapitulation.

Part A - Fundamentals of Accounting

1. Theoretical Framework

2. Accounting Process - I (Recording of Transactions)

3. Accounting Process - II (Rectification of Errors)

4. Accounting Process - III (Capital and Revenue Items)

5. Bank Reconciliation Statement

6. Depreciation Accounting

7. Preparation of Final Accounts for Sole Proprietors

8A. Partnership Accounts - Fundamentals

8B. Partnership Accounts - Goodwill

8C. Partnership Accounts - Admission of a Partner

8D. Partnership Accounts - Retirement and Death of a Partner

8E. Partnership Accounts - Dissolution of a Firm

9. Joint Venture and Consignment Account

10A. Introduction to Company Accounts

10B. Introduction to Company Accounts - Issue of Debentures

10C. Introduction to Company Accounts - Redemption of Preference
Shares

11. Accounting for Non-Profit Organisation

12. Computerized Accounting Environment

Part – B Fundamentals of Auditing

13. Concept of Auditing

14. Types of Auditing

15. Tools of Auditing

16. Audit and Auditors Under Companies Act, 2013 - Basic Provisions