Book 1 -- Accounts of Companies |
1
| >> |
Part I -- Books of Account |
2
| >> |
| 1 Books of Account |
3
| >> |
Part II -- Financial Statements |
11
| >> |
| 2 Financial Statements of Companies |
12
| >> |
| 3 Schedule III to Companies Act, 2013 |
22
| >> |
| 4 Balance Sheet |
130
| >> |
| 5 Statement of Profit and Loss |
193
| >> |
| 6 Consolidated Financial Statements |
219
| >> |
| 7 Depreciation and Amortisation |
262
| >> |
| 8 Cash Flow Statement |
287
| >> |
| 9 Statement of Changes in Equity |
292
| >> |
| 10 Case Studies and Practical Illustrations |
296
| >> |
| 11 Dividend |
305
| >> |
| 12 Circulation, Filing, Re-opening and Revision of Financial Statements |
338
| >> |
| 13 Cost Records |
381
| >> |
Book 2 -- Auditors |
406
| >> |
| 14 Qualifications and Disqualifications of Auditors |
407
| >> |
| 15 Appointment of Auditors in Companies Other than Government Companies |
415
| >> |
| 16 Appointment of Auditors in Government Companies |
433
| >> |
| 17 Reappointment of Retiring Auditors |
440
| >> |
| 18 Rotation of Auditors |
447
| >> |
| 19 Appointment of Branch Auditor |
454
| >> |
| 20 Appointment of Joint Auditor |
457
| >> |
| 21 Resignation of Statutory Auditor |
460
| >> |
| 22 Removal of Statutory Auditor |
463
| >> |
| 23 Appointment of Internal Auditor |
472
| >> |
| 24 Appointment of Cost Auditor |
475
| >> |
| 25 Appointment of Secretarial Auditor |
484
| >> |
| 26 Reporting of Fraud by Auditor |
487
| >> |
| 27 Duties and Liabilities of Auditor |
495
| >> |
| 28 Rights of Auditor |
511
| >> |
| 29 Remuneration of Auditor |
513
| >> |
| 30 Auditor Not to Render Certain Other Services |
517
| >> |
| 31 Auditors to Attend General Meetings |
520
| >> |
| 32 National Financial Reporting Authority |
522
| >> |
Book 3 -- Audit of Companies |
551
| >> |
Part I -- Statutory Audit |
552
| >> |
| 33 Legal Provisions Concerning Statutory Audit |
553
| >> |
| 34 Audit Process |
563
| >> |
| 35 Auditor’s Report |
578
| >> |
| 36 Check List of Items of Balance Sheet |
624
| >> |
| 37 Check list for Items of Statement of Profit and Loss |
643
| >> |
| 38 Check list for Cash Flow Statement |
649
| >> |
Part II -- Internal Audit |
652
| >> |
| 39 Internal Audit -- Basics |
653
| >> |
| 40 Legal Provisions under Companies Act, 2013 |
656
| >> |
| 41 Risk Management and Internal Audit |
659
| >> |
| 42 Fraud Risk Management and Internal Audit |
668
| >> |
| 43 Audit Committee Vis-a-Vis Internal Audit |
670
| >> |
| 44 Internal Controls and Internal Check |
678
| >> |
| 45 Internal Audit Process |
686
| >> |
| 46 Itemwise Check Lists |
694
| >> |
Part III -- Secretarial Audit |
708
| >> |
| 47 Secretarial Audit -- Legal Provisions |
709
| >> |
| 48 Preparation of Secretarial Audit |
715
| >> |
| 49 Check Lists under Companies Act, 2013 |
720
| >> |
| 50 Check Lists for Capital Market Related Laws |
750
| >> |
| 51 Check Lists for Foreign Direct Investment |
765
| >> |
| 52 Check Lists for Competition Law |
771
| >> |
| 53 Check Lists for Environmental Laws |
773
| >> |
| 54 Check lists for Board Processes |
776
| >> |
| 55 Check Lists for Other Laws |
781
| >> |
Part IV -- Cost Audit |
786
| >> |
| 56 Cost Audit -- Legal Provisions |
787
| >> |
| 57 Cost Audit Process |
834
| >> |
| 58 Itemwise Cost Audit |
856
| >> |
Book 4 -- E-Filing and XBRL Filing |
863
| >> |
| 59 e-Filing of Financial Statements |
864
| >> |
| 60 Introduction to XBRL |
875
| >> |
| 61 XBRL in India |
879
| >> |
| 62 How does XBRL Work |
883
| >> |