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Paper 12

Company Accounts and Audit

About Company Accounts and Audit

Company Accounts is the set of financial records showing the details of a company’s profit and losses which are to be produced at the end of the year.Audit is the inspection and verification of Company Accounts.

As a CMA, you need to obtain an in-depth knowledge of how to prepare financial statements including procedures, principles and the professional standards.As a CMA, you will need to perform cost audits of companies. But you also need to have some basic knowledge of other types of audit to get a general idea of the procedure. As such, you are introduced to the basic concepts of auditing. 

Exam Information

Duration:         3 hours

Weightage:         100 Marks

Faculty
Chinmaya

CA Chinmaya Hegde 

Srikanth

CA Srikanth M S

Vikas

CA Vikas Oswal

Resources
Question Paper Dec 2018
Question Paper June 2019

1 Accounting of Shares and Debentures

Lecture icon  18 Lectures                      Know More

2 Presentation of Financial Statements (As per Schedule III)

Lecture icon  4 Lectures                      Know More

3 Cash Flow Statement

Lecture icon  8 Lectures                      Know More

4 Accounts of Banking, Electiricity and Insurance Company

Lecture icon  13 Lectures                      Know More

5 Accounting Standards

Lecture icon  17 Lectures                      Know More

6 Auditing Concepts

Lecture icon  9 Lectures                      Know More

7 Provision Relating to Audit under Companies Act

Lecture icon  12 Lectures                      Know More

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