Part II | Paper II | 

Advanced Accounting & Auditing

Part II | Paper I | Advanced Accounting & Auditing

Dear Officers,

This course is for W.B.A.&A.S. Officers planning to appear for Half Yearly Departmental Exam which is held in every June & December. 

What do we provide in this course?

1. Acces to 100% recorded classes in WBA&AS Academy's google drive.

2. Video contents includes discussion on topics and questions as asked from 

3. Access to Private Telegram group with Mr. Rakibul Islam which would be open 24 x 7 for earliest resolution of your doubts.

4. As regard to the auditing portion of the paper, only notes will be provided which can help you to crack the exam. You'll not be provided with any video content regarding the same.

5. The course is totally 100% recorded. No live classes will be provided. Officers can access the class from Google Classroom App in recorded mode anytime and from anywhere. 

6. The mode of teaching will be in English & Hindi

Enroll for batch today and take your first step towards Success.

(No refund / return or transfer is allowed once the course is purchased)

This course is only for W.B.A.&A.S. officers who are willing to appear for Paper II of Part II of the Half Yearly Departmental Exam

How to Enroll in the course?

Demo Videos & Study Materials

Copy of Auditing Dec 2020.pdf
29-May-2023 at 12:44 AM

Course Curriculum

Total  40 Sessions | 80 Hours 

L1 : Final Accounts (5 Sessions | 10 hrs)

Preparation of financial statements with adjustments: of sole proprietorship business entities from a trial balance – Manufacturing, Trading, P/L A/c and Balance Sheet 

L2 : Consignment (5 Sessions | 10 Hrs) 

Consignment: Basic features; difference with sales. Recording in the books of Consignor – at cost & at invoice price, Valuation of unsold stock; Ordinary commission. Treatment and valuation of abnormal & normal loss. Special commission; Del credere commission (with and without bad debt) - use of Consignment Debtors A/C. Recording in the books of Consignee 

L3 : Sectional & Self Balancing Ledger (3 Sessions | 6 Hrs)

Concept of sectional balancing, preparation of control accounts. Self balancing Ledger: advantages; Recording process; preparation of Adjustment accounts. 

L4 : Insurance Claim (5 Sessions | 10Hrs)

L5 : Partnership Accounts (6 Sessions | 12 Hrs)

Change in constitution of firm – admission, retirement and retirement cum admission – treatment of Goodwill, revaluation of assets & liabilities (with/without alteration of books), treatment of reserve and adjustment relating to capital; treatment of Joint Life Policy, Death of a partner 

L6 : Depreciation (5 Sessions | 10 Hrs)

The accounting concept of depreciation. Factors in the measurement of depreciation. Methods of computing depreciation: straight line method and diminishing balance method; Disposal of depreciable assets; change in estimate and method of charging depreciation. Accounting for depreciation: Asset-depreciation, Asset-provision. 

L7 : Branch Accounting (5 Sessions | 10 Hrs)

Concept of Branch; different types of Branches. Synthetic method – preparation of Branch account. Preparation of Branch Trading and P/L account. ( at cost & at IP ) – normal and abnormal losses. Analytical method – preparation of Branch Stock, Adjustment etc A/C (at cost & at IP ) – normal & abnormal losses Independent branch – concept of wholesale profit 

L8 : Departmental Accounts (5 Sessions | 10 Hrs)

Concept, objective of preparation of departmental accounts; apportionment of common cost; Preparation of Departmental Trading and P/L account, Consolidated Trading and P/L account; inter departmental transfer of goods at cost, cost plus and at selling price and elimination of unrealized profit.