05 Financial Accounting Auditing Paper V Related Applied Component Introduction To Management Accounting Auditing - Idol R 2016 00072145

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2)
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7)
6)
5)
4)
3)
2)
1)
12)
11)
10)
9)
8)
7)
6)
5)
4)
3)
2)
1)
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15 6D 2F 32 6C AE 73 23 2 9F E2 2E 7C 50 6D F5 32D 6C AE 38
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D2 53 2D C E7 38 3A A FE 2C E7 1 06 2 53 D6 CA E7 82 A
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38 3A 2A FE 2C E7 C1 06 2 53 D CA E7 82 3A A9 FE C2 E7 15
23 2A 9F 2 2E C 50 D F5 2D 6C E 38 3A 2A FE 2C E C1 06
(high / low)
A2 9 E2 C2 7C 15 6D 2F 32 6C AE 73 23 2 9F 2 2E 7C 50 D
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FE 2C E7 C1 06 2F 53 D6 CA E7 82 A2 A9 FE2 C2 E7C 15 6D 2F 32
(AS-3 / AS- 10)

(increase / decrease)
(vertical / horizontal)
06 2F 53 D6 A 7 82 A2 A9 E C2 7C 15 6D 2F 32 6 A 73 23 (increases / decreases)
(short term / immediate)

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(current assets / fixed assets)

1
Use of simple calculator is allowed.
A2 9 E2 C2 7C 15 6D 2F 32 6C AE 73 23 2 9F 2 2E 7C 50 D
(Profit & Loss A/c / Balance Sheet)

( 3 Hours )
Proper presentation and neatness is essential.
06 2F 53 D6 A 7 82 A2 A9 E C2 7C 15 6D 2F 32 6 A 73 23
A) Fill in the blanks (out of given options) (Any Ten) :
Working notes should from part of your answer.
(Revised Course – New Pattern)
__________ is cash flow from investing activity.
D6 A 7 82 A2 A9 E2 C2 7C 15 6D 2F 32 6 A 73 23 2 9F E2
Management has no control over internal control.

B) State if the statements are TRUE or False (Any Ten) :
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The revenue statement is also known as __________.
Verification does not protect against misuse of assets.

Internal auditor can be appointed by the management.

Current ratio indicates __________ financial position.
An error of commission will not affect the trial balance.

A2 9 E2 C2 7C 15 6D 2F 32 6C AE 73 23 2 9F 2 2E 7C 50 D
Reserve for doubtful debts __________ taxable income.
Concurrent audit is most popular and useful in the banks.

(payment of dividend / receipt of dividend on investment)
Loan given is a __________ activity. (Financing / Investing)

The term gross working capital is investment in __________.
Wages are __________ expense. (Operating / Non-Operating)
Comparative statement is also known as __________ analysis.

Please check whether you have got the right question paper.

Loss on sale of investment is __________ in operating activities.
06 2F 53 D6 A 7 82 A2 A9 E C2 7C 15 6D 2F 32 6 A 73 23
The preparation of cash flow statement is governed by __________.
F5 2D 6C AE 38 23A 2A 9F 2C 2E C1 506 D2 F53 2D CA E7 382 3A 2

Stock is considered as __________ current asset. (quick / non quick)
Auditor can predict future profitability and prospects of the company.

32 6C AE 73 23 2 9F E2 2E 7C 50 D F5 2D 6C E 38 3A 2A
D6 A 7 82 A2 A9 E2 C2 7C 15 6D 2F 32 6 A 73 23 2
CA E7 382 3A A9 FE C2 E7 15 06D 2F 532 D6 CA E73 823 A2 A9
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Systematic selection method of sampling is also known as random sampling.

A __________ dividend payout ratio indicates an efficient management.
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TURN OVER
A9 FE C2 E7 15 06D 2F 532 D6 A 73 823 A2 A9 E2
( Total Marks : 100 )
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2C 2E7 C1 506 D2 53 2D CA E7 382 3A A9 FE C2
(10)
(10)
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7C 50 6D F5 32D 6C AE 738 23A 2A 9F 2C 2E
15 6D 2F 32 6C AE 73 23 2 9F E2 2E 7
06 2F 53 D6 A 7 82 A2 A9 E C2 7C
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32 6C AE 73 23 2 9F E2 2E 7C
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C E 38 3A A FE C E7 1 0
Financial Accounting & Auditing : Paper V- Related Applied Component - Introduction to Management Accounting
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2.
2.
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12)
11)
10)
9)
8)
g)
f)
e)
c)
a)
Sales
Stock
06 2F 53 D6 A 7 82 A2 A9 E C2 7C 15 6D 2F 32 6 A 73 23
Debtors
Creditors
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Gross Profit
Bills Payable
Cash on hand
9% debentures
Bank Overdraft
principle.
Bills Receivables
transaction.
A2 9 E2 C2 7C 15 6D 2F 32 6C AE 73 23 2 9F 2 2E 7C 50 D
Materials: 50 %
Particulars
on 31st March 2016 & 2017 :

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before issue to production.

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Advances given (recoverable in cash)

2
A2 9 E2 C2 7C 15 6D 2F 32 6C AE 73 23 2 9F 2 2E 7C 50 D
b) Selling price will be <160 per unit.
Labour: 20 %
h) Time lag for payment of wages is 15 days.

06 2F 53 D6 A 7 82 A2 A9 E C2 7C 15 6D 2F 32 6 A 73 23
Compensating error will affect the trial balance.
j) Production and sale is even throughout the year.

Audit report is not a part of financial statements.
i) Cash / bank balance to be maintained at <75,000

The following further information is available for 2019 :
D6 A 7 82 A2 A9 E2 C2 7C 15 6D 2F 32 6 A 73 23 2 9F E2
proportion of various elements of cost to the selling price.
Calculate the estimated working capital required for 2019.

4,00,000
12,00,000
12,00,000
4,000
10,000
90,000
56,000
10,000
40,000
80,000
2,00,000
Stocktaking involves actual verification and counting.
A2 9 E2 C2 7C 15 6D 2F 32 6C AE 73 23 2 9F 2 2E 7C 50 D
Debtors will be allowed 2 months credit from date of sale.
Production level to be maintained at 72,000 units per annum.
Credit allowed by suppliers from date of delivery is 1 months.
Overheads: 10 %

06 2F 53 D6 A 7 82 A2 A9 E C2 7C 15 6D 2F 32 6 A 73 23
Finished goods to stay in warehouse for 3 months before being sold.

A) The cost sheet of Zeal Ltd. reveals the following information concerning the
d) Each unit of production will be in process for 1 month on an average.
32 6C AE 73 23 2 9F E2 2E 7C 50 D F5 2D 6C E 38 3A 2A
D6 A 7 82 A2 A9 E2 C2 7C 15 6D 2F 32 6 A 73 23 2
31st March, 2016 31st March, 2017
---
5,00,000
16,00,000
16,00,000
10,000
20,000
70,000
76,000
41,000
80,000
2,50,000
The treatment of revenue expenditure as capital expenditure is an error of
Entries selected for test checking must be representative of only one type of
Raw materials are expected to remain in stores for an average 2 months
23 2A 9F 2 2E C 50 D F5 2D 6C E 38 3A 2A FE
A2 9 E2 C2 7C 15 6D 2F 32 6C AE 73 23 2 9F 2
TURN OVER
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2C 2E7 C1 506 D2 53 2D CA E7 382 3A A9 FE C2
(15)
B) The following information is extracted from the financial statements of Viru Ltd. as (15)
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15 6D 2F 32 6C AE 73 23 2 9F E2 2E 7
06 2F 53 D6 A 7 82 A2 A9 E C2 7C
D2 53 2D C E7 38 3A A FE 2C E7
F5 2D 6C AE 38 23A 2A 9F 2C 2E C1
32 6C AE 73 23 2 9F E2 2E 7C
D6 A 7 82 A2 A9 E2 C2 7C 15
C E 38 3A A FE C E7 1 0
8 A E C 7 1 6 2 3
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3 2 2 C C
82 A2 A9 E C2 7C 15 6D 2F 32 6 A 73
82 3A2 A9 FE 2C2 E7C 15 06D 2F 532 D6 CA E73 823
3 2 5 C E
A2 9 E2 C2 7C 15 6D 2F 32 6C AE 73 23 2 9F
3A A FE C E7 1 06 2 53 D6 A 7 82 A A9 E
3.
3.
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7 6 9 2
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1 6 3 A 7 2 5 F
Shares
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on each :
Creditors
Creditors
Bank Loan
Debentures
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Bills Payable
Bills Payable
8% Preference
the year 2018 :
Liabilities
Bank overdraft
General Reserve
Profit & Loss A/c
Prov. For Taxation

Proposed Dividend
A2 9 E2 C2 7C 15 6D 2F 32 6C AE 73 23 2 9F 2 2E 7C 50 D
1) Liquid Ratio
Proposed Dividend
Equity Share Capital

Liabilities
Reserves & Surplus

A9 FE C2 E7 15 06D 2F 532 D6 A 73 823 A2 A9 E2 C2 7C 150 6D 2F5 give your comments :
Equity Share Capital

Other Current Liabilities

Preference Share Capital
2) Stock Turnover Ratio
2017
06 2F 53 D6 A 7 82 A2 A9 E C2 7C 15 6D 2F 32 6 A 73 23
Total
30,000
6,250
12,000
22,500
32,500
10,000
3) Debtors Turnover Ratio

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<
4) Stock – Working Capital Ratio
3
2018
Total 6,13,250 6,22,600

A2 9 E2 C2 7C 15 6D 2F 32 6C AE 73 23 2 9F 2 2E 7C 50 D
32,86,000
1,20,000
3,00,000
42,000
OR
OR
20,000 Plant
29,000 Stock
34,000 Debtors
06 2F 53 D6 A 7 82 A2 A9 E C2 7C 15 6D 2F 32 6 A 73 23
BALANCE SHEET
3,00,000 3,50,000 Goodwill

7,50,000 Debtors
Assets
70,500 Inventory
1,25,000 Advances
25,000 Cash at Bank

4,350 Cash in Hand
D6 A 7 82 A2 A9 E2 C2 7C 15 6D 2F 32 6 A 73 23 2 9F E2
12,000 Fixed Assets
10,250 Bills Receivable

2,00,000 1,50,000 Land & Building
Assets
3,25,000 Bills Receivable
A2 9 E2 C2 7C 15 6D 2F 32 6C AE 73 23 2 9F 2 2E 7C 50 D
41,500 Other Current Assets
15,00,000 Cash & Bank balance
Total
2017
Total 6,13,250
45,150
20,000
30,100
35,900
34,100
2,70,500
1,50,000
27,500
06 2F 53 D6 A 7 82 A2 A9 E C2 7C 15 6D 2F 32 6 A 73 23
<
32 6C AE 73 23 2 9F E2 2E 7C 50 D F5 2D 6C E 38 3A 2A
D6 A 7 82 A2 A9 E2 C2 7C 15 6D 2F 32 6 A 73 23 2
2018
B) From the following Balance Sheets of Neeta Ltd. prepare cash flow statement for
32,86,000
16,88,000
2,87,000
7,23,000
1,13,000
87,000
3,12,500
75,500
6,22,600
25,000
30,000
30,100
30,450
39,400
3,20,150
1,25,000
22,500
A) Convert the following Balance Sheet of Can Ltd. into Common size statement and
You are required to compute the following ratios for both years and comment
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TURN OVER
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2C 2E7 C1 506 D2 53 2D CA E7 382 3A A9 FE C2
(15)
(15)
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7C 50 6D F5 32D 6C AE 738 23A 2A 9F 2C 2E
15 6D 2F 32 6C AE 73 23 2 9F E2 2E 7
06 2F 53 D6 A 7 82 A2 A9 E C2 7C
D2 53 2D C E7 38 3A A FE 2C E7
F5 2D 6C AE 38 23A 2A 9F 2C 2E C1
32 6C AE 73 23 2 9F E2 2E 7C
D6 A 7 82 A2 A9 E2 C2 7C 15
C E 38 3A A FE C E7 1 0
8 A E C 7 1 6 2 3
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3 2 2 C C
82 A2 A9 E C2 7C 15 6D 2F 32 6 A 73
82 3A2 A9 FE 2C2 E7C 15 06D 2F 532 D6 CA E73 823
3 2 5 C E
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6.
6.
5.
5.
4.
4.
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A)
B)
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1 6 3 A 7 2 5 F
2)
1)
2)
1)
audit.
assets?
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c)
a)
c)
a)
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A2 9 E2 C2 7C 15 6D 2F 32 6C AE 73 23 2 9F 2 2E 7C 50 D
2) Cash balance
1) Accounts Payable
b) Test check.
Additional Information :
3) Plant & Machinery
received and interest paid?

06 2F 53 D6 A 7 82 A2 A9 E C2 7C 15 6D 2F 32 6 A 73 23
Solvency ratios.
Secret Reserves.
Short Notes (Any Two) :

Short Notes (Any Two) :
Teeming & Lading.

D6 A 7 82 A2 A9 E2 C2 7C 15 6D 2F 32 6 A 73 23 2 9F E2
b) Working Capital Cycle.

4
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OR
OR
OR
Cash from investing activities.

Building and Plant respectively in 2018.

06 2F 53 D6 A 7 82 A2 A9 E C2 7C 15 6D 2F 32 6 A 73 23
______________________
Explain the importance of audit working papers.

Briefly explain internal audit and its importance.
D6 A 7 82 A2 A9 E2 C2 7C 15 6D 2F 32 6 A 73 23 2 9F E2
3) Income tax <32,000 was paid during the year 2018.

2) An interim dividend of <19,000 has been paid in 2018.
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06 2F 53 D6 A 7 82 A2 A9 E C2 7C 15 6D 2F 32 6 A 73 23
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B) Define and explain various types of errors. Also distinguish them from frauds.
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B) Explain internal control and its advantages? Explain how it can assist the internal

A) What do you mean by Verification of assets? How would you verify the following
1) Depreciation of <35,000 and <29,250 have been charged on Land &
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TURN OVER
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(10)
(10)
(10)
(10)
(15)
A) What is the importance of Vouching? As an auditor how would you vouch rent (15)
(15)
(15)
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1) ‘Oyar hm __________ IM© Amho. (H$m¶©dmhrZ / AH$m¶©dmhrZ)
8) ‘hgwbr IM© ^m§S>dbr IM© åhUyZ XmIdUo hr VÎdmMr MwH$ Amho.

5) g‘dVu boImn[ajU ho ~±H$m§‘Ü¶o gdm©V bmoH${à¶ d Cn¶w³V Amho.
‘mb‘Îmm Amho. (Vab / AVab)
AS-
hr åhUVmV. (Cô / AmS>do)
10)
06 2F 53 D6 A 7 82 A2 A9 E C2 7C 15 6D 2F 32 6 A 73 23
(dmT>dVmo / H$‘r H$aVmo)
åhUVmV. (Z’$m-VmoQ>m ImVo / Vmio~§X)

7) boImn[ajH$ H§$nZrÀ¶m ^{dî¶mVrb Z’$m d g§^mdZo{df¶r ^m{H$V H$é eH$Vmo.

32 6C AE 73 23 2 9F E2 2E 7C 50 D F5 2D 6C E 38 3A 2A
D6 A 7 82 A2 A9 E2 C2 7C 15 6D 2F 32 6 A 73 23 2
n[apñWVr Xe©{dVo. (Aën ‘wXV / VmËH$mi)

dmQ>n JwUmoÎma H$m¶©j‘ ì¶dñWmnZ Xe©{dVo. (H$‘r / A{YH$)

(dmT>dVmo / H$‘r H$aVmo)
9) MmMUr VnmgUr H$aVm {ZdS>bobo ì¶dhma EH$mM àH$maMo à{V{ZYrÎd H$aUmao AgmdoV.
6) Z‘wÝ¶mMr nÜXVera {ZdS> àH$mamg ¶mÑpÀN>H$ Z‘wZm (Random Sampling) åhUVmV.
23 2A 9F 2 2E C 50 D F5 2D 6C E 38 3A 2A FE
A2 9 E2 C2 7C 15 6D 2F 32 6C AE 73 23 2 9F 2
TURN OVER
A9 FE C2 E7 15 06D 2F 532 D6 A 73 823 A2 A9 E2
( EHy$U JwU : 100 )
2C 2E7 C1 506 D2 53 2D CA E7 382 3A A9 FE C2
(10)
(10)
2E C1 50 D2 F5 2D 6C E 38 3A 2A FE 2C E
7C 50 6D F5 32D 6C AE 738 23A 2A 9F 2C 2E
15 6D 2F 32 6C AE 73 23 2 9F E2 2E 7
06 2F 53 D6 A 7 82 A2 A9 E C2 7C
D2 53 2D C E7 38 3A A FE 2C E7
F5 2D 6C AE 38 23A 2A 9F 2C 2E C1
32 6C AE 73 23 2 9F E2 2E 7C
D6 A 7 82 A2 A9 E2 C2 7C 15
C E 38 3A A FE C E7 1 0
8 A E C 7 1 6 2 3
E7 7382 23A 2A9 9FE 2C2 2E7 C15 506DD2F F532 2D6
3 2 2 C C
82 A2 A9 E C2 7C 15 6D 2F 32 6 A 73
82 3A2 A9 FE 2C2 E7C 15 06D 2F 532 D6 CA E73 823
3 2 5 C E
A2 9 E2 C2 7C 15 6D 2F 32 6C AE 73 23 2 9F
3A A FE C E7 1 06 2 53 D6 A 7 82 A A9 E
2A 9F 2 2E C 50 D F5 2D C E 38 3A 2A FE 2C
2.
7 6 9 2
72145
9F 2C 2E C 50 D2 5 2D C E 38 3A A FE C E7 1 06 2
1 6 3 A 7 2 5 F
11)
12)
amoI
{dH«$s
YZH$mo
G$UH$mo
06 2F 53 D6 A 7 82 A2 A9 E C2 7C 15 6D 2F 32 6 A 73 23
‘mbgmR>m
XoUo h§wS>¶m
¶oUo hþ§S>¶m
T>mo~i Z’$m
~±H$ A{YH$f©
D6 A 7 82 A2 A9 E2 C2 7C 15 6D 2F 32 6 A 73 23 2 9F E2
9% H$O© amoIo
1) Vab JwUmoËVa
A2 9 E2 C2 7C 15 6D 2F 32 6C AE 73 23 2 9F 2 2E 7C 50 D
Vnímrb
H$ÀMm ‘mb: 50 %
A°S>dmÝg {Xbm (amoIrV dgwbr)
3) G$UH$mo CbmT>mb JwUmoËVa

06 2F 53 D6 A 7 82 A2 A9 E C2 7C 15 6D 2F 32 6 A 73 23
2) ‘mbgmR>m CbmT>mb JwUmoËVa

D6 A 7 82 A2 A9 E2 C2 7C 15 6D 2F 32 6 A 73 23 2 9F E2
~) {dH«$s ‘yë¶ <160 à{V ZJ.
2019 Mo A§Xm{OV IoiVo ^m§S>db H$mT>m.

2019 Mr A{YH$ ‘m{hVr Imbrbà‘mUo :
A) CËnmXZ dm{f©H$ 72,000 ZJ.
4) ‘mbgmR>m - IoiVo ^m§S>db JwUmoËVa

6
S>) à{H«$¶m H$mbmdYr 1 ‘{hZm Agob.
A2 9 E2 C2 7C 15 6D 2F 32 6C AE 73 23 2 9F 2 2E 7C 50 D
B) V¶ma ‘mbgmR>m 3 ‘{hÝ¶m§Mm Agob.
‘Oyar: 20 %
J) nwadR>mXma 1 ‘{hÝ¶m§Mr CYmar XoVmV.

H$) H$ÀMm ‘mbgmR>m 2 ‘{hÝ¶m§Mm Agob.
qH$dm
¶) amoI / ~±H$ {e„H$ <75,000 Agob.
XmoÝhr dfm©H$aVm Imbrb JwUmoËVa H$mT>m d eoam {bhm :

O) CËnmXZ d {dH«$s df©â g‘g‘mZ Agob.
h) ‘Oyar 15 {Xdgm§À¶m A§VamZo {Xbr OmB©b.
’$) F$UH$m|Zm 2 ‘{hÝ¶m§Mr CYmar {Xbr OmB©b.

ânmB© MwH$m§Mm VoarO nÌH$mda n[aUm‘ hmoV Zmhr.
06 2F 53 D6 A 7 82 A2 A9 E C2 7C 15 6D 2F 32 6 A 73 23
‘mbgmR>m VnmgUr‘Ü¶o àË¶j gË¶mnZ d JUZm AgVo.
D6 A 7 82 A2 A9 E2 C2 7C 15 6D 2F 32 6 A 73 23 2 9F E2
31/03/2016
2. A) Prb {b{‘Q>So >Mo n[aì¶¶ KQ>H$ ({dH«$sÀ¶m Q>¸o$dmarV) Imbrbà‘mUo …
4,00,000
12,00,000
12,00,000
2,00,000
10,000
90,000
56,000
10,000
40,000
80,000
4,000
A2 9 E2 C2 7C 15 6D 2F 32 6C AE 73 23 2 9F 2 2E 7C 50 D
Cnar n[aì¶¶: 10 %
06 2F 53 D6 A 7 82 A2 A9 E C2 7C 15 6D 2F 32 6 A 73 23
32 6C AE 73 23 2 9F E2 2E 7C 50 D F5 2D 6C E 38 3A 2A
D6 A 7 82 A2 A9 E2 C2 7C 15 6D 2F 32 6 A 73 23 2
31/03/2017
~) Imbr {dê$ {b{‘Q>oS>Mr Am{W©H$ ‘m{hVr 31 ‘mM©, 2016 Am{U 2017 H$aVm {Xbr Amho :
5,00,000
16,00,000
16,00,000
2,50,000
10,000
20,000
70,000
41,000
80,000
76,000
---
23 2A 9F 2 2E C 50 D F5 2D 6C E 38 3A 2A FE
A2 9 E2 C2 7C 15 6D 2F 32 6C AE 73 23 2 9F 2
TURN OVER
A9 FE C2 E7 15 06D 2F 532 D6 A 73 823 A2 A9 E2
2C 2E7 C1 506 D2 53 2D CA E7 382 3A A9 FE C2
(15)
(15)
2E C1 50 D2 F5 2D 6C E 38 3A 2A FE 2C E
7C 50 6D F5 32D 6C AE 738 23A 2A 9F 2C 2E
15 6D 2F 32 6C AE 73 23 2 9F E2 2E 7
06 2F 53 D6 A 7 82 A2 A9 E C2 7C
D2 53 2D C E7 38 3A A FE 2C E7
F5 2D 6C AE 38 23A 2A 9F 2C 2E C1
32 6C AE 73 23 2 9F E2 2E 7C
D6 A 7 82 A2 A9 E2 C2 7C 15
C E 38 3A A FE C E7 1 0
8 A E C 7 1 6 2 3
E7 7382 23A 2A9 9FE 2C2 2E7 C15 506DD2F F532 2D6
3 2 2 C C
82 A2 A9 E C2 7C 15 6D 2F 32 6 A 73
82 3A2 A9 FE 2C2 E7C 15 06D 2F 532 D6 CA E73 823
3 2 5 C E
A2 9 E2 C2 7C 15 6D 2F 32 6C AE 73 23 2 9F
3A A FE C E7 1 06 2 53 D6 A 7 82 A A9 E
2A 9F 2 2E C 50 D F5 2D C E 38 3A 2A FE 2C
3.
7 6 9 2
72145
9F 2C 2E C 50 D2 5 2D C E 38 3A A FE C E7 1 06 2
1 6 3 A 7 2 5 F
YZH$mo
YZH$mo
^m§S>db
06 2F 53 D6 A 7 82 A2 A9 E C2 7C 15 6D 2F 32 6 A 73 23
~±H$ H$O©
XoUo h§þS>¶m
H$O© amoIo
XoUo h§þS>¶m
gm‘mÝ¶ {ZYr
Xo¶Vm
Am¶H$a VaVwX
~±H$ A{YH$f©
Z’$m VmoQ>m ImVo

D6 A 7 82 A2 A9 E2 C2 7C 15 6D 2F 32 6 A 73 23 2 9F E2
AÝ¶ Mmbw Xo¶
A{YH$ ‘m{hVr :
àmñVm{dV bm^m§e
8% AJ«h³H$ ^mJ
àñVm{dV bm^m§e
Xo¶Vm
gm‘mÝ¶ ^mJ ^m§S>db

Kgmam Amho.
{ZYr Am{U A{Y³¶
gm‘mÝ¶ ^mJ ^m§S>db
A2 9 E2 C2 7C 15 6D 2F 32 6C AE 73 23 2 9F 2 2E 7C 50 D
AJ«h³H$ ^mJ ^m§S>db

EHy$U
2017
6,250
12,000
10,000
30,000
22,500
32,500
06 2F 53 D6 A 7 82 A2 A9 E C2 7C 15 6D 2F 32 6 A 73 23
D6 A 7 82 A2 A9 E2 C2 7C 15 6D 2F 32 6 A 73 23 2 9F E2
<
2018
7
EHy$U 6,13,250 6,22,600

A2 9 E2 C2 7C 15 6D 2F 32 6C AE 73 23 2 9F 2 2E 7C 50 D
3,00,000
1,20,000
42,000
32,86,000
3) 2018 ‘Ü¶o <32,000 Am¶H$a âbm.

qH$dm
Vmio~§X
~) ZrVm {b{‘Q>oS> À¶m Imbrb Vmio~§Xm§dê$Z 2018 Mm
25,000 ~±H$
4,350 amoI
20,000 g§¶Ì
34,000 G$UH$mo
29,000 ‘mbgmR>m
10,250 ¶oUo h§þS¶m
2) 2018 ‘Ü¶o A§V[a‘ bm^m§e <19,000 dmQ>bm.

7,50,000 G$UH$mo
1,25,000 A°S>dm§g
06 2F 53 D6 A 7 82 A2 A9 E C2 7C 15 6D 2F 32 6 A 73 23
3,00,000 3,50,000 Zmdbm¡{H$H$

70,500 ‘mbgmR>m
AS-3
3,25,000 ¶oUo h§þS>¶m
‘mb‘Îmm
D6 A 7 82 A2 A9 E2 C2 7C 15 6D 2F 32 6 A 73 23 2 9F E2
12,000 pñWa ‘mb‘Îmm
‘mb‘Îmm

15,00,000 amoIo/ ~±H$ {eëbH$
41,500 AÝ¶ Mmby ‘mbgmR>m
A2 9 E2 C2 7C 15 6D 2F 32 6C AE 73 23 2 9F 2 2E 7C 50 D
EHy$U
2017
EHy$U 6,13,250
45,150
30,100
34,100
2,70,500
2,00,000 1,50,000 O{‘Z Am{U B‘maV 1,50,000
27,500
20,000
35,900
06 2F 53 D6 A 7 82 A2 A9 E C2 7C 15 6D 2F 32 6 A 73 23
3. A) H°$Z {b{‘Q>oS>Mm Imbrb Vmio~§XmMm gm‘mÝ¶ àmê$nmVrb Vmio~§X ~Zdm d eoao {bhm :
<
32 6C AE 73 23 2 9F E2 2E 7C 50 D F5 2D 6C E 38 3A 2A
2018
D6 A 7 82 A2 A9 E2 C2 7C 15 6D 2F 32 6 A 73 23 2
Zwgma amoI àdmh nÌH$ ~Zdm :
6,22,600
16,88,000
3,20,150
1,25,000
2,87,000
7,23,000
1,13,000
3,12,500
75,500
30,100
87,000
32,86,000
25,000
30,000
30,450
39,400
22,500
1) 2018 ‘Ü¶o O{‘Z d B‘ma Am{U g§¶§Ì ¶mda AZwH«$‘o <35,000 Am{U <29,250
23 2A 9F 2 2E C 50 D F5 2D 6C E 38 3A 2A FE
A2 9 E2 C2 7C 15 6D 2F 32 6C AE 73 23 2 9F 2
TURN OVER
A9 FE C2 E7 15 06D 2F 532 D6 A 73 823 A2 A9 E2
2C 2E7 C1 506 D2 53 2D CA E7 382 3A A9 FE C2
(15)
(15)
2E C1 50 D2 F5 2D 6C E 38 3A 2A FE 2C E
7C 50 6D F5 32D 6C AE 738 23A 2A 9F 2C 2E
15 6D 2F 32 6C AE 73 23 2 9F E2 2E 7
06 2F 53 D6 A 7 82 A2 A9 E C2 7C
D2 53 2D C E7 38 3A A FE 2C E7
F5 2D 6C AE 38 23A 2A 9F 2C 2E C1
32 6C AE 73 23 2 9F E2 2E 7C
D6 A 7 82 A2 A9 E2 C2 7C 15
C E 38 3A A FE C E7 1 0
8 A E C 7 1 6 2 3
E7 7382 23A 2A9 9FE 2C2 2E7 C15 506DD2F F532 2D6
3 2 2 C C
82 A2 A9 E C2 7C 15 6D 2F 32 6 A 73
82 3A2 A9 FE 2C2 E7C 15 06D 2F 532 D6 CA E73 823
3 2 5 C E
A2 9 E2 C2 7C 15 6D 2F 32 6C AE 73 23 2 9F
3A A FE C E7 1 06 2 53 D6 A 7 82 A A9 E
2A 9F 2 2E C 50 D F5 2D C E 38 3A 2A FE 2C
6.
7 6 9 2
72145
~)
6. A)
9F 2C 2E C 50 D2 5 2D C E 38 3A A FE C E7 1 06 2
1 6 3 A 7 2 5 F
2)
1)
2)
1)
06 2F 53 D6 A 7 82 A2 A9 E C2 7C 15 6D 2F 32 6 A 73 23
D6 A 7 82 A2 A9 E2 C2 7C 15 6D 2F 32 6 A 73 23 2 9F E2
1) Xo¶ ImVr

2) amoI {e„H$
A2 9 E2 C2 7C 15 6D 2F 32 6C AE 73 23 2 9F 2 2E 7C 50 D
3) ¶§Ì Am{U g§¶§Ì

à‘mUZ H$go H$amb Vo gm§Jm.
A) Jwá {ZYr
H$er ‘XV H$aVmV Vo ñnîQ> H$am.

06 2F 53 D6 A 7 82 A2 A9 E C2 7C 15 6D 2F 32 6 A 73 23
H$) VabVm JwUmoÎma

{Q>nm {bhm (H$moUVohr XmoZ) :

{Q>nm {bhm (H$moUVohr XmoZ) :
H$) Q>r‘tJ Am{U boS>tJ

~) IoiVo ^m§S>db MH«$
D6 A 7 82 A2 A9 E2 C2 7C 15 6D 2F 32 6 A 73 23 2 9F E2
A) Jw§VdUwH$ {H«$¶m§darb amoI

8
A2 9 E2 C2 7C 15 6D 2F 32 6C AE 73 23 2 9F 2 2E 7C 50 D
qH$dm
qH$dm
qH$dm
~) MmMUr VnmgUr (Test Check)

boImn[ajU H¥$Vr Zm|XtMo ‘hËd ñnîQ> H$am.

06 2F 53 D6 A 7 82 A2 A9 E C2 7C 15 6D 2F 32 6 A 73 23
______________________
D6 A 7 82 A2 A9 E2 C2 7C 15 6D 2F 32 6 A 73 23 2 9F E2
A2 9 E2 C2 7C 15 6D 2F 32 6C AE 73 23 2 9F 2 2E 7C 50 D
4. A) ‘mb‘ÎmoMo gË¶mnZ åhUOo H$m¶? Vwåhr Imbrb ‘mb‘ÎmoMo gË¶mnZ H$go H$amb?

A§VJ©V boIm n[ajU åhUOo H$m¶ Vo ñnîQ> H$am d Ë¶mMo ‘hËd {deX H$am.
06 2F 53 D6 A 7 82 A2 A9 E C2 7C 15 6D 2F 32 6 A 73 23
32 6C AE 73 23 2 9F E2 2E 7C 50 D F5 2D 6C E 38 3A 2A
5. ~) A§VJ©V {Z¶§ÌU åhUOo H$m¶ d Ë¶mMo ’$m¶Xo gm§Jm? A§VJ©V {Z¶§ÌU A§VJ©V boImn[ajUmV
D6 A 7 82 A2 A9 E2 C2 7C 15 6D 2F 32 6 A 73 23 2
4. ~) {d{dY àH$maÀ¶m MwH$m§À¶m g§km XoD$Z ñnîQ> H$am. MwH$m d ’$gdUwH$ ¶mVrb ’$aH$ ñnîQ> H$am.

23 2A 9F 2 2E C 50 D F5 2D 6C E 38 3A 2A FE
A2 9 E2 C2 7C 15 6D 2F 32 6C AE 73 23 2 9F 2
TURN OVER
A9 FE C2 E7 15 06D 2F 532 D6 A 73 823 A2 A9 E2
2C 2E7 C1 506 D2 53 2D CA E7 382 3A A9 FE C2
(10)
(10)
(10)
(10)
(15)
5. A) à‘mUZmMo ‘hËd gm§Jm? EH$ boImn[ajH$ åhUyZ Vwåhr {‘imboë¶m ^mS>o d âbobo ì¶mO ¶mMo (15)
(15)
(15)
2E C1 50 D2 F5 2D 6C E 38 3A 2A FE 2C E
7C 50 6D F5 32D 6C AE 738 23A 2A 9F 2C 2E
15 6D 2F 32 6C AE 73 23 2 9F E2 2E 7
06 2F 53 D6 A 7 82 A2 A9 E C2 7C
D2 53 2D C E7 38 3A A FE 2C E7
F5 2D 6C AE 38 23A 2A 9F 2C 2E C1
32 6C AE 73 23 2 9F E2 2E 7C
D6 A 7 82 A2 A9 E2 C2 7C 15
C E 38 3A A FE C E7 1 0

05 Financial Accounting Auditing Paper V Related Applied Component Introduction To Management Accounting Auditing - Idol R 2016 00072145

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05 Financial Accounting Auditing Paper V Related Applied Component Introduction To Management Accounting Auditing - Idol R 2016 00072145

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AE E73 823 A2AA9F FE2 C2E E7C 150 6D 2F5

(AS-3 / AS- 10)

(short term / immediate)

(current assets / fixed assets)

(Profit & Loss A/c / Balance Sheet)

__________ is cash flow from investing activity.

Management has no control over internal control.

The revenue statement is also known as __________.

Verification does not protect against misuse of assets.

Internal auditor can be appointed by the management.

An error of commission will not affect the trial balance.

Concurrent audit is most popular and useful in the banks.

Loan given is a __________ activity. (Financing / Investing)

Comparative statement is also known as __________ analysis.

7C 50 6D F5 32D 6C AE 738 23A 2A 9F 2C 2E C1 50 D2 F5 2D 6C E7

F5 2D 6C AE 38 23A 2A 9F 2C 2E C1 506 D2 F53 2D CA E7 382 3A 2

Auditor can predict future profitability and prospects of the company.

Systematic selection method of sampling is also known as random sampling.

on 31st March 2016 & 2017 :

before issue to production.

Advances given (recoverable in cash)

h) Time lag for payment of wages is 15 days.

j) Production and sale is even throughout the year.

i) Cash / bank balance to be maintained at <75,000

CA E7 382 3A A9 FE C2 E7 15 06D 2F 532 D6 CA E73 823 A2 A9 E2 C2

Calculate the estimated working capital required for 2019.

7C 50 6D F5 32D 6C AE 738 23A 2A 9F 2C 2E C1 50 D2 F5 2D 6C E7

F5 2D 6C AE 38 23A 2A 9F 2C 2E C1 506 D2 F53 2D CA E7 382 3A 2

d) Each unit of production will be in process for 1 month on an average.

31st March, 2016 31st March, 2017

Raw materials are expected to remain in stores for an average 2 months

Profit & Loss A/c

Prov. For Taxation

Equity Share Capital

Reserves & Surplus

Equity Share Capital

Other Current Liabilities

F5 2D 6C AE 38 23A 2A 9F 2C 2E C1 506 D2 F53 2D CA E7 382 3A 2A

Total 6,13,250 6,22,600

3,00,000 3,50,000 Goodwill

F5 2D 6C AE 38 23A 2A 9F 2C 2E C1 506 D2 F53 2D CA E7 382 3A 2A

25,000 Cash at Bank

10,250 Bills Receivable

2C 2E7 C1 506 D2 53 2D CA E7 382 3A A9 FE C2 E7 15 06 2F 532 D6

E7 382 3A 2A9 FE 2C2 E7 C15 06D 2F 532 D6 CA E73 82 A2 A9 F

3) Plant & Machinery

received and interest paid?

Short Notes (Any Two) :

Teeming & Lading.

b) Working Capital Cycle.

Cash from investing activities.

7C 50 6D F5 32D 6C AE 738 23A 2A 9F 2C 2E C1 50 D2 F5 2D 6C E7

Explain the importance of audit working papers.

E7 382 3A 2A9 FE 2C2 E7 C15 06D 2F 532 D6 CA E73 82 A2 A9 FE2 C2 E7C

E7 382 3A 2A9 FE 2C2 E7 C15 06D 2F 532 D6 CA E73 82 A2 A9 F

amoI àdmh nÌH$

T>mo~i IoiVo ^m§S>db

(pñWa ‘mb‘Îmm / Mmby ‘mb‘Îmm)

gmYo JUH$¶§Ì dmnaÊ¶mg nadmZJr Amho.

A9 FE C2 E7 15 06D 2F 532 D6 A 73 823 A2 A9 E2 C2 7C 150 6D 2F5

~) Imbrb {dYmZo MyH$ H$s ~amo~a Vo gm§Jm (H$moUVohr Xhm) …

2) ì¶dñWmnZ A§VJ©V boImn[ajH$ {Z¶w³V H$é eH$Vo.

1) ì¶dñWmnZmMo A§VJ©V {Z¶§ÌUmda H$mhr {Z¶§ÌU ZgVo.