Dear CA Aspirants,

Wishing you massive success for your CA Costing exam today! 📊💡You've put in the effort, and now it's time to shine! ✨ Stay sharp, focused, and confident.

You're ready to crush it! 💥 Sending you a tidal wave of good luck and positive vibes! 🌊
May your calculations be accurate and your concepts clear! 📝 Go out there and make it happen! 🎓

Believe in yourself! 💪
You've got this! 👍
All the best! 🙏

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@CAINTERCOMMUNITY
@CANOTESCOMMUNITY
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CA INTERMEDIATE

COST AND MANAGEMENT ACCOUNTING

QUESTION PAPER OF JANUARY, 2025

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@CAINTERCOMMUNITY
@CANOTESCOMMUNITY
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MAJORITY CHAPTERS & ITS TOPICS ARE COVERED 🤩

✅ COSTSHEET
✅ EMPLOYEE
✅ STANDARD
✅ PROCESS
✅ SERVICE (TOPIC: BUS)
✅ COST ACCOUNTING SYSTEM (JOURNAL ENTRIES)
✅ BUDGET
✅ ABC (MCQ)

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@CAINTERCOMMUNITY
@CANOTESCOMMUNITY
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Reviews 🎉

CA INTERMDIATE

AUDITING AND ETHICS

1.5 DAYS STUDY PLAN

*it contains not only basic study plan details but also added how much time you have to dedicate for such chapter and what to study from that chapter.

Hope this will help you :)

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@CNCLIBRARY
@CANOTESCOMMUNITY
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CA INTERMEDIATE

AUDITING AND ETHICS

RECOMMENDED SEQUENCE OF LEARNING BY CA NOTES COMMUNITY

Hope this will help you :)

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@CNCLIBRARY
@CANOTESCOMMUNITY
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1.5 days revision plan:https://t.me/CommerceWallah1/348

Audit Revision:
https://youtube.com/playlist?list=PL3euXL5wRKnxMxtjK-r9B57g7m6gSwDON&si=3aQiy_5Z2a2HpLfy

Audit Handwritten Notes
https://t.me/CommerceWallah1/309

Strategic Management rapid revision :
https://youtube.com/playlist?list=PL3euXL5wRKnzTOUL81plzYHkjogq8P2JW&si=r7JHSmw70VvIli0P

Strategic Management Handwritten Notes :
https://t.me/CommerceWallah1/308

Telegram Group for doubt solution :
https://t.me/commercewallah_byAlokShukla

AUDIT MOST EXPECTED QUESTION PRACTICE TOGETHER

https://t.me/+TXhGZJSecRI1ZTQ9

https://t.me/AUDIT_P5

STARTING AT 9:30 PM

CA INTERMEDIATE

AUDITING & ETHICS

CARO, 2020 SUMMARY HANDWRITTEN NOTES BY ADMIN

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@CANOTESCOMMUNITY
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AUDIT EXPECTED WEIGHTAGE FOR JAN 2025 EXAM

☑️ Audit Evidence - 12-15 Marks (Medium)

☑️ Audit of items of Financial Statements - 10-15 Marks (Difficult)

☑️ Audit strategy, planning, programme - 10-12 Marks (Easy)

☑️ Completion and Review - 4-8 Marks (Medium)

☑️ Risk assessment and Internal control - 5-7 Marks (Difficult)

☑️ Audit Report - 7 Marks (Easy)

☑️ Special Features of Audit of different type of entities - 7 Marks (Difficult)

☑️ Ethics and terms of Audit engagement - 7 Marks (Easy)

☑️ Audit of Banks - 4-7 Marks (Medium)

☑️ Audit documentation - 4 Marks (Medium)

☑️ Nature, objective and Scope - 3 Marks (Easy)

Don't get Trapped in false analysis

🔊Audit quizzes tracker 💎

🔮Chapter 1:- Nature, objective and scope of audit

https://t.me/CANOTESCOMMUNITY/6970

🔮Chapter 2:- Audit strategy, Audit planning and audit programme

https://t.me/CANOTESCOMMUNITY/7028

🔮Chapter 3:- Audit documentation and audit evidence 📑

https://t.me/CANOTESCOMMUNITY/7093

🔮Chapter 4:- Risk assessment and internal control

https://t.me/CANOTESCOMMUNITY/7239

🔮Chapter 5:- Fraud and responsibilities of the auditor in the regard

https://t.me/CANOTESCOMMUNITY/7322

🔮Audit of automated environment 🖥👩🏻‍💻

https://t.me/CANOTESCOMMUNITY/7407

🔮Audit sampling

https://t.me/CANOTESCOMMUNITY/7465

🔮Analytical procedures
https://t.me/CANOTESCOMMUNITY/7578

🔮Audit Report

https://t.me/CANOTESCOMMUNITY/7827

🔮 Company Audit

https://t.me/CANOTESCOMMUNITY/7750

🔮 Audit of items of financial statement

https://t.me/CANOTESCOMMUNITY/7670

🔮 Bank Audit
https://t.me/CANOTESCOMMUNITY/7891

🔮 Audit of different entities 👩🏻‍💻🏥🎥

https://t.me/CANOTESCOMMUNITY/7994

CA INTERMEDIATE

AUDIT AND ETHICS

# CARO 2020 SUMMARY

(a) Provisions of CARO are equally applicable in case of branches also, because under sec. 143(8), a branch auditor has same duties as of company auditor.
(b) A company is covered under the definition of small company, it will remain exempted from the applicability of the Order even if it falls under any of the criteria specified for private company.
(c) Paid up capital includes equity as well as preference.
(d) Amount originally paid up on forfeited shares should be added to the figure of paid up capital.
(e) Share Application money should not be considered as part of paid up capital.
(f) Reserves includes Capital reserves, revenue reserves as well as Revaluation Reserves.
(g) Credit Balance of Profit and Loss Account will form part of reserve.
(h) In case of debit balance of profit or loss, same shall be netted for computing reserves & surplus.
(i) Loans from banks and financial institutions are to be considered in aggregate. Financial Institutions will include NBFC.
(j) Loans may be in any form like term loan, demand loans, cash credit overdraft, export credit, bill purchased/discounted.
(k) Non fund-based credit facilities have devolved and have been converted into fund based credit facilities should also be considered as outstanding loan.
(l) Long term loans as well as short term loans, secured as well as unsecured will be considered.
(m) Outstanding dues in respect of credit cards will also be considered.
(n) Interest accrued as well as due does form part of outstanding loan, whereas interest accrued but not due is not considered as loan.
(o) Total revenue as disclosed in Schedule III comprises of Revenue from operations and Other Income.
(p) In respect of a company other than a finance company revenue from operations shall consists of revenue from
(a) Sale of products;
(b) Sale of services; and
(c) Other operating revenues, as reduced by Excise duty.
(q) In respect of a finance company, revenue from operations shall consists of revenue from
(a) Interest; and
(b) Other financial services.
(r) Other income shall consist of the followings:
• Interest Income (in case of a company other than a finance company);
• Dividend Income; • Net gain/loss on sale of investments;
• Other non-operating income (net of expenses directly attributable to such income).

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@CAINTERCOMMUNITY
@CANOTESCOMMUNITY
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