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CMA Intermediate · Paper 10 · free video classes

Corporate Accounting and Auditing

8 modules · 19 videos. Tap a module (M1, M2 …) to go to it, then tap a topic or an illustration number to watch.

This page has 19 free video classes for CMA Intermediate Paper 10 (Corporate Accounting and Auditing) from Masters Professional Academy, Coimbatore, in the same order as the ICMAI Syllabus 2022 study material. The classes now cover Accounting for Shares and Debentures, Preparation of the Statement of Profit and Loss and Balance Sheet (As per, Accounts of Banking, Electricity and Insurance Companies, Basic Concepts of Auditing, Provision Relating to Audit under Companies Act, 2013 and Auditing of Different Types of Undertakings. They are free to watch, with no login. A new class opens here on the day it is uploaded.

Quick revisionModule overviews of this paperOne video per module — for the last days before the exam
Module 1Accounting for Shares and Debentures5 videos

Concepts

1.1Issue of Shares, Forfeiture of Shares, Rights Issue,Bonus Issue, Sweat Equity Shares, Employee Stock Option and Stock Purchase Scheme, Buy-back of Shares🔒
1.2Redemption of Preference Shares, Issue and Redemption of Debentures
▶Illustrations 53 & 58 Solved in Tamil
1.3Underwriting of Securities🔒

Illustrations

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Tap a number to watch that illustration.

Module 2Preparation of the Statement of Profit and Loss and Balance Sheet (As per2 videos

Concepts

2.1Statement of Profit and Loss (as per Division I of Schedule III)🔒
2.2Balance Sheet (As per Division I of Schedule III)🔒
2.3An Introduction to Division II of Schedule III🔒

Illustrations

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Tap a number to watch that illustration.

Module 3Cash Flow Statement0 videos

Module overview

🔒Full module overview

Illustrations

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Module 4Accounts of Banking, Electricity and Insurance Companies4 videos

Illustrations

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Module 5Accounting Standards0 videos

Module overview

🔒Full module overview

Concepts

5.1Conceptual Framework🔒
5.2Specified Ind AS with Comparative Provisions under AS🔒

Illustrations

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Module 6Basic Concepts of Auditing2 videos

Module overview

🔒Full module overview

Concepts

6.1Nature, Scope Objectives and Significance of Auditing🔒
6.2Brief Introduction to Auditing Standards🔒
6.3Audit Engagement, Audit Program, Audit Documentations, Audit Evidence, Audit Note Book🔒
6.4Audit Risk, Assessment of Audit Risk, Internal Check, Internal Control, Internal Audit - Industry Specific, Interplay between Internal Audit and Statutory Audit, Risk based Internal Audit, Internal Financial Control and Internal Control over Financial Reporting
▶Internal Audit in Tamil▶Internal Audit in India (Tamil)
6.5Audit Sampling, Audit Techniques and Analytical Procedure (including Scrutiny of Trial Balance and Grouping Schedules)🔒
6.6Application of Technology in Audit and Audit Trail🔒
Module 7Provision Relating to Audit under Companies Act, 20134 videos

Concepts

7.1Statutory Audit – Auditor’s Eligibility, Qualifications, Disqualifications, Appointment, Resignation, Rotation, Remuneration, Removal, Rights and Duties, Liabilities, Branch Audit and Joint Audit, Role of Audit Committee
▶Removal of Company Auditor in Tamil
7.2Cost Audit🔒
7.3Secretarial Audit
▶Secretarial Audit in Tamil
7.4Audit of Various Items of Financial Statements (with Special Emphasis on Audit of Inventory and PPE)🔒
7.5Audit Report, Report vs. Certificate, Reporting Requirements under (with Coverage of CARO)🔒
7.6Report on Internal Financial Control over Financial Reporting🔒
7.7National Financial Reporting Authority (NFRA)
▶NFRA Explained in Tamil

Illustrations

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Tap a number to watch that illustration.

Module 8Auditing of Different Types of Undertakings2 videos

Module overview

🔒Full module overview

Concepts

8.1Audit of Education Institutions🔒
8.2Audit of Healthcare Organisations
▶Audit of Healthcare Organisations in Tamil
8.3Audit of Organisations in Hospitality Sector🔒
8.4Audit of Banks🔒
8.5Audit of Cooperative Societies🔒
8.6Audit of Local Self Government
▶Audit of Local Self Government in Tamil