Accountancy and auditing /

1. Accounting 1.1 Definition of accounting 1.2 Basics concept of accounting 1.3 Role of financial accounting 1.4 Conventions of accounting 1.5 International financial reporting standards IFRS 2. Introduction to auditing and auditing II 2.1 Definition and features of auditing 2.2 Detection of fraud and errors 2.3 Advantages and inherent limitations of audit 2.4 Miscellaneous 2.5 Definition and reasons of errors and frauds 2.6 Types of errors 2.7 Types of frauds 2.8 Auditor's duties and responsibilities in respect of fraud 2.9 Basic principles of audit 2.10 Audit types and accounting concept relevant to auditing 3. Journal and ledger 3.1 Concept of journal 3.2 Rules of debit and credit 3.3 Compound journal entry 3.4 Ledger 3.5 Trial balance 4. Final accounts 4.1 Meaning of final accounts 4.2 Final accounts of not-for profit organizations 4.3 Income and expenditure account 4.4 Balance sheet 4.5 Accounts from incomplete records 5. Audit planning and techniques 5.1 Audit planning 5.2 Audit program 5.3 Audit working papers 5.4 Test checking 5.5 Audit sampling 6. Internal control 6.1 Meaning and definition of internal control 6.2 Forms of internal control 6.3 Internal audit 6.4 Internal check 6.5 Internal check as regards wage payment 6.6 Internal control with review 6.7 Internal audit review 7. Higher purchase and installment purchase system 7.1 Nature of hire purchase agreement 7.2 The Nature of hire purchase and leasing transactions 7.3 The Hire-purchase act 7.4 Keeping records

600-699 657