CORE COURSE - VIII AUDITING Syllabus For B. Com 5th Semester - Bharathidasan University

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Bharathidasan University B. Com 5th Semester CORE COURSE - VIII AUDITING Syllabus under 2010 - 2011  

University Name	Bharathidasan University
Programme	UG-Management and Commerce - Affiliated
Course / Department	B. Com
Semester	5th Semester
Regualtion	2010 - 2011
Subject /Course Code	CORE COURSE - VIII
Subject Name	AUDITING

CORE COURSE - VIII AUDITING Syllabus for B. Com 5th Sem - Bharathidasan University

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CORE COURSE - VIII -AUDITING



UNIT - I
Introduction - definition of audit - objects of audit - classification of audit - internal audit - periodical audit - continuous audit - interim audit - balance sheet audit - internal check - internal control - procedure of audit - audit programme - test check.

UNIT - II
Vouching of cash transactions, trading transactions personal and impersonal ledgers - valuation and verification of assets and liabilities.

UNIT - III
Depreciation - Meaning - Causes - Methods - Auditors duties regarding depreciation - Reserves - Classification of reserves - Secret reserves - Auditors duties regarding secret reserves.

UNIT - IV
Audit of limited companies - share capital audit - share transfer audit - appointment, qualification rights and liabilities of company auditors - audit reports.

UNIT - V
Divisible profits and Dividends - Investigations - Audit of computerised Accounting.

Text Books Recommended:
1. Practical Auditing by Spicer and Pegler.
2. Practical Auditing by B.N. Tandon, S.Sudharsanam and S.Sundara Balu - S.Chand & Co.
3. Text Book of Auditing by V .K. Batra and K.C. Bagarrta - TMH.
4. Auditing by Jagadish Prakash - Kalayani Publishers.
5. Auditing by Dinker pagare - Sultan Chand & Sons.



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