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Auditing, though a theory subject, requires a minimum practical exposure to understand and apply the principles and procedures in the examination. Mere bookish knowledge will only help to score the minimum marks, which will not contribute to the aggr
Common Time Wasters Self Generated Time Wasters The most common self-generated time wastes fall into three categories - lack of organisation, procrastination, and the inability to say no. You may have others on your list. Disorganisation Diso
Survey Operations U/s 133A of the Income Tax Act Surveys u/s 133A of the Income Tax act, 1961 are made by Income Tax Department regularly. Survey is different than search and seizure operation which is commonly known as income tax raid. But wh
TYPES OF FINANCIAL ANALYSISFinancial statements are analysed by different parties for different purposed. The analysis is done from different angles. Accordingly, we can classify financial statement analysis into different categories as follows:1.
VOUCHING IS THE ESSENCE OF AUDITINGVouching is said to be the very essence of auditing. The whole success of an audit depends on the intelligence and thoroughness with which this part of the work is done.Vouching means the verification of entries in
DEPRECIATION – A SOURCE OF FUND OR NOTv Arguments in favour of considering it as a source of fund1. Depreciation is considered as an expired cost. It is included within cost of goods sold. It is an allocated cost which is realised when go
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
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