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Bcom Part 2 AUDITING

The document outlines the syllabi and course requirements for the B.Com Part I and Part II programs at the University of the Punjab. For Part I, there are 8 subjects requiring completion with a total of 760 marks. Part II involves 8 subjects as well, but with a total of 740 marks. Upon completing both parts, students must undertake a two month practical training with a business, IT, or commercial organization. One of the Part II subjects is Auditing, which is described in further detail. It covers topics such as internal control, audit types, vouching, verification, auditor duties, reports, specialized audits, and fraud investigation. Recommended textbooks on auditing are also listed

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Maham Afzal
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1K views4 pages

Bcom Part 2 AUDITING

The document outlines the syllabi and course requirements for the B.Com Part I and Part II programs at the University of the Punjab. For Part I, there are 8 subjects requiring completion with a total of 760 marks. Part II involves 8 subjects as well, but with a total of 740 marks. Upon completing both parts, students must undertake a two month practical training with a business, IT, or commercial organization. One of the Part II subjects is Auditing, which is described in further detail. It covers topics such as internal control, audit types, vouching, verification, auditor duties, reports, specialized audits, and fraud investigation. Recommended textbooks on auditing are also listed

Uploaded by

Maham Afzal
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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University of the Punjab

Syllabi and Courses of Reading of B.Com. Part I & II (New I.T Scheme) Two
year Pass Course Examination effective from Session 2001-2003 and onward.
The details of the scheme are given as under: -

B.Com Part-I
Code No. Title of Subject. Marks
BC-301 Business Statistics & Mathematics 100
BC-302 Computer Application in Business 100
BC-303 Economics 100
BC-304 Financial Accounting 100
BC-305 Functional English 100
BC-306 Introduction to Business 100
BC-307 Money, Banking and Finance 100
BC-308 Islamic Studies (Ethical Behavior in lieu of 60
Islamic Studies for Non-Muslim Students)

Total: 760

B.Com Part-II

Code No. Title of Subject Marks


BC-401: Advanced Financial Accounting 100
BC-402: Auditing 100
BC-403: Business Communication & Report Writing 100
BC-404: Business Law 100
BC-405: Business Taxation 100
BC-406: Cost Accounting 100
BC-407: Economics of Pakistan 100
BC-408: Pakistan Studies 40
Total: 740

Total Marks: B.Com Part-I 760


1500
B.Com Part-II 740
Practical Training
Two months practical training with a reputed Business, Information
Technology and Commercial organization will be an integral part of the B.Com
Programme. The students would be required to complete this training after
appearing in the appearing in the B.Com Part-II Examination.
13

BC-402: AUDITING
Introduction: Definition Scope and Objects
Internal Control: Internal Audit, Internal Check, Internal Control for cash, purchases, store
and sales departments.
Kinds of Audit: Continuous, Final and Interim audit. Audit Program, Test checking,
Audit Working Papers, Audit Note Book.
Vouching: Techniques and Applications.
Verifications: Verification of Assets and Liabilities.
Auditors in Pakistan: Appointment, rights, duties and liabilities.
Audit Reports: Statutory, Prospectus, Annual, Unqualified and Qualified reports.
Specialized Audit: Audit of Textile, Sugar, Bank, Newspaper Cement and Insurance
Companies.
Audit of computerized Accounting Records
Investigation: Meaning, difference with audit, Detection of Frauds.

BOOKS RECOMMENDED (Latest Editions)


1. Khawaja Amjad Saeed, Auditing, Accountancy & Taxation Services Institute, Lahore.
2. Muhammad Irshad, Auditing Naveed Publication, Lahore.
3. Zafar M. Zaidi. Auditing.
4. Meigs & Larson Principles of Auditing. University of Congress, Richard, D. Irwin.
5. Attwood and Stein, N.D.de Paula's Auditing, Principles and Practice. Pitman Publishing
Ltd., London.
6. Emile Woolf, Auditing Today, Prentice Hall International.
7. Wanda A. Wallace, Auditing Macmillan Publishing Companies, New York.
8. Kamal Gupta, Contemporary Auditing, Tata McGraw-Hill Publishing Company Limited,
Delhi
9. Muhammad Aslam Khan, Refresher Course on Auditing, S.A. Salam Publications,
Lahore.

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