TYBCOM SYLLABUS - Auditing and Costing

Accounts 2: Auditing and Cost Accounting

Auditing

1. *Introduction
2. *Types and conduct of Audit( statutory Audit Only)
3. Audit – Planning, Programme and Working papers
4. Audit – Evidence, Procedures and Techniques
5. *Internal control, Internal audit and Internal check
6. System audit in Computer environment
7. *Vouching
8. Audit of ledgers
9. *Verification and valuation of Assets and Liabilities
10. Audit report
11. Company Accounts
12. *Company Auditor

Costing

1. Nature of Cost accounting
2. *Elements of Costs
3. Material control
4. Labour control
5. Overheads
6. Methods of Costing (Including Job, Batch, Operating costing)
7. Unit costing
8. *Contract costing
9. *Process costing
10. *Reconciliation of Cost and Financial accounts
11. **Marginal costing
12. **Standard costing (Variance analysis)