This book is prepared exclusively for the Intermediate Level of Chartered Accountancy Examination requirement. It covers the questions & detailed answers strictly as per the new syllabus of ICAI. The Present Publication is the 6th Edition for CA-Inter | Nov. 2023 exam. This book is authored by CA Vivek Panwar with the following noteworthy features: • Strictly as per the New Syllabus of ICAI • Coverage of this book includes: o All Past Exam Questions § Solved Paper – CA Intermediate May 2022 § Solved Paper – CA Intermediate Nov. 2022 § Solved Paper – CA Intermediate May 2023 o Questions from RTPs and MTPs of ICAI o Application-Based MCQs o Integrated Case Studies • [Point-wise Answers] are given in this book for easy learning • [Marks Distribution] Chapter-wise marks distribution from May 2018 • [Trend Analysis] for Past Exams from Nov. 2019 • [Comparison with Study Material] Chapter-wise comparison with ICAI Study Material Contents of this book are as follows: • Enterprise Information Systems o Automated Business Process o Financial & Accounting System o Information System & its Components o E-Commerce, M-Commerce & Emerging Technologies o Core Banking Systems • Topic-wise New Important Questions • Strategic Management o Introduction to Strategic Management o Dynamics of Competitive Strategy o Strategic Management Process o Corporate Level Strategies o Business Level Strategies o Functional Level Strategies o Organization and Strategic Leadership o Strategy Implementation and Control • Application-Based MCQs & Integrated Case Studies

Whether it is a balance sheet of a company, a cinema hall, or of a school; auditing evaluates all! This comprehensive book, now in its second edition, is a compendium of a textbook; a handbook of Auditing Standards; a question bank, and a compilation of model answers. This text is organized in four parts. Part 1 (Principles) enunciates the standards and the concepts, which form the bases of auditing. Part 2(Process) provides a stepwise description of the auditing process, adopted by the auditors while performing audit engagements. Part 3 (Performance) deals with the auditing engagement and shows how the verification of financial elements such as receipts, payments, purchases, sales, assets and liabilities is conducted. Part 4 (Practice) demonstrates the practical aspects of audits of specific entities such as private limited companies, charitable trusts, hospitals and so on. This book is primarily intended for the students of Chartered Accountancy (appearing for the CA-PCC examination), Cost Accounting, Company Secretary, and postgraduate students of Finance and Accounting. Apart from that, the book is also useful for the practising Chartered Accountants and Financial officers of companies, as a reference handbook. Key Features : Incorporates 67 practical questions (with structured solutions) to help the students to apply the principles to practical situations. Comprises 147 case studies to help identify the issues involved, place them in the right context and arrive at a correct conclusion. Provides 285 innovative true and false type questions (with their reasoned answers) to strengthen the grasp of the subject. Contains 1267 answer-in-brief questions, which are cross-referenced. New to this Edition : Explains all the latest Standards on Auditing applicable for financial years 2009–2010 and 2010–2011. Includes model answers for all relevant descriptive examination questions, asked in the CA-PCC/Final examinations till June 2009. Numerous newly drafted questions (true or false, answer-in-brief, descriptive type) on latest auditing standards with answers/cross references.

1. Disclosure Of Accounting Policies [As-1] 2. Valuation Of Inventories [As-2] 3. Cash Flow Statement [As-3] 4. Contingencies And Events Occurring After The Balance Sheet Date [As-4] 5. Net Profit Or Loss For The Period, Prior Period Items And Change In Accounting Policies [As-5] 6. Depreciation Accounting [As-6] 7. Construction Contracts (Revised) [As-7] 8. Revenue Recognition [As-9] 9. Accounting For Fixed Assets [As-10] 10. The Effects Of Changes In Foreign Exchange Rates [As-11] [Revised 2003] 11. Accounting For Government Grants [As-12] 12. Accounting For Investments [As-13] 13. Accounting For Amalgamation [As-14] 14. Borrowing Costs [As-16] 15. Accounting For Leases [As-19] 16. Earning Per Share [As-20] 17. Intangible Assets [As-26] 18. Provisions, Contingent Liabilities And Contingent Assets [As-29] 19. Past Years Ca Pe-Ii Examination Questions Based On Accounting Standards

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