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Paper 5

Company Accounts & Auditing Practices

About Company Accounts & Auditing Practices

Accounting and Auditing deals with the Basics of preparation of accounts for Companies, Sole proprietor, partnership firms and Non-Profit Organizations.Auditing refers to the independent examination of Books of Accounts of Corporate entities considering the Auditing Standards provided by ICAI and the processes to be followed by an Auditor. Every CS needs to have technical knowledge about Accounts. You need to know about investment decisions, dividend decisions, valuation, securities, risk analysis & management, etc. so that you build logical reasoning and strategic thinking skills so that you can apply this in the practical environment.

Exam Information

Duration:         3 hours

Weightage:         100 Marks


CA Vikas Oswal


CA Rochelle Dsa


CA Srikanth M S


CA Chinmaya Hegde

Question Paper June 2018
Question Paper June 2019

Company Accounts & Auditing Practices

1 Share Capital

Lecture icon  16 Lectures                      Know More

2 Debentures

Lecture icon  7 Lectures                      Know More

3 Final Accounts of Companies

Lecture icon  4 Lectures                      Know More

4 Corporate Restructuring

Lecture icon  10 Lectures                      Know More

5 Consolidation of Accounts

Lecture icon  14 Lectures                      Know More

6 Valuation of Shares and Intangible Assets

Lecture icon  11 Lectures                      Know More

7 Liquidation of Company

Lecture icon  5 Lectures                      Know More

8 Corporate Financial Reporting

Lecture icon  1 Lectures                      Know More

9 Accounting Standards

Lecture icon  39 Lectures                      Know More

10 Accounting Concepts

Lecture icon  11 Lectures                      Know More

11 Types of Company Audit

Lecture icon  5 Lectures                      Know More

12 Internal Audit

Lecture icon  1 Lectures                      Know More

13 Internal Control       

  Lecture icon  3 Lectures                      Know More

14 Review of Internal Control

Lecture icon  0 Lectures                      Know More

15 Audit Engagement and Documentation

Lecture icon  3 Lectures                      Know More

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