Auditing detail syllabus for Modern Office Practice (131), M scheme is taken from TNDTE official website and presented for diploma students. The course code (38192), and for exam duration, Teaching Hr/week, Practical Hr/week, Total Marks, internal marks, theory marks, duration and credits do visit complete sem subjects post given below.
For all other office practice 5th sem syllabus for diploma m scheme tndte you can visit Office Practice 5th Sem Syllabus for Diploma M Scheme TNDTE Subjects. For all other ELECTIVE – III subjects do refer to ELECTIVE – III. The detail syllabus for auditing is as follows.
Rationale:
The subject Auditing gives the knowledge about the various aspects of the procedure involved in a business audit.
Objectives:
- To understand about the Audit procedures.
- To know the difference between Internal check, Internal Control and Internal Audit.
- To understand valuation and verification procedures in auditing
- To know about the specialised audit programmes.
Detailed Content:
Unit I
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Unit II
Internal Check, Internal Control&Internal Audit:
Definition and objects of internal check – Factors causing Errors and Frauds – Features of good system of Internal Check – Internal check for cash, purchases, sales and wages – Internal control – Forms of Internal control – Methods of reviewing the Internal Control System -Internal control for Cash sales and Cash Collections – Internal audit -Obj ectives – Scope of Internal Audit – Distinction between Internal Check , Internal Control and Internal Audit
Unit III
Vouching:
Meaning and Objectives of vouching – Voucher- Requisites of Valid Voucher – Types of Voucher – Vouching and Routine Checking -Teaming and Lading Method of frauds – Vouching of Cash Transactions – Cashbook – Wages- Capital Expenditure – Loans -Salaries – Directors Fees etc. – Vouching of Trading transactions -Vouching of Purchase, Sales Receivable book – Vouching of ledgers.
Unit IV
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Unit V
Specialised Audit:
Trading and Non-trading concerns – Charitable Institutions -Educational Institutions – Hospitals – Branch audit -Transport companies – Cinema Theatres – Executors and Trustees – Clubs -Hotels – Publishers – Newspapers and periodicals.
Text Books:
- K. Sundar& K. Paari, Practical Auditing, Vijay Nicole Imprints Private Limited, Chennai
- B.N. Tandon, Practical Auditing, Sultan Chand and Sons, 5th Edition, 2005
- Dinagar Pagare, Principles and Practices of Auditing, Sultan Chand &Sons, 4th Edition, 2006.
Reference Books:
For complete syllabus and results, class timetable and more pls download iStudy. Its a light weight, easy to use, no images, no pdfs platform to make students life easier.
Auditing Model Question Paper
[N.B.-1) The First Question of the Part B i.e. Question No.11 is compulsory
Time: 3 hrs.
Max. Marks: 75
Part – A
Answer any Six Questions:
(6 x 5 = 30 Marks)
Part – B
Answer any THREE questions:
(3x 15 = 45Marks)
For detail syllabus of all other subjects of BE Office Practice, M scheme do visit Office Practice 5 syllabus for M Scheme.
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