Dr. T.R. Sharma Archives - Sahitya Bhawan Publications https://sahityabhawanpublications.com/book-author/dr-t-r-sharma/ Sahitya Bhawan Publications Mon, 03 Mar 2025 09:03:49 +0000 en-US hourly 1 https://wordpress.org/?v=6.7.2 https://i0.wp.com/sahityabhawanpublications.com/wp-content/uploads/2017/10/cropped-sbp_tmp_logo.png?fit=32%2C32&ssl=1 Dr. T.R. Sharma Archives - Sahitya Bhawan Publications https://sahityabhawanpublications.com/book-author/dr-t-r-sharma/ 32 32 136782354 अंकेक्षण एवं कम्पनी शासन (Auditing and Corporate Governance) https://sahityabhawanpublications.com/product/auditing-corporate-governance-bcom/ https://sahityabhawanpublications.com/product/auditing-corporate-governance-bcom/#comments Sat, 10 Feb 2018 08:49:33 +0000 http://sahityabhawanpublications.com/?post_type=product&p=4818
  • For B.Com (Hons.) Semester-III of Kolhan University & B.Com (Hons.) Semester-VI of Vinoba Bhave University Hazaribagh (VBU) & Hemwati Nandan Bahuguna Garhwal University (HNBGU) as per New CBCS Syllabus.
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    अंकेक्षण एवं कम्पनी शासन Auditing & Corporate Governance Book विनोबा भावे एवं गढ़वाल विश्वविद्यालयों के बी. काॅम. (ऑनर्स  सेमेस्टर- VI तथा कोल्हान विश्वविद्यालय चाईबासा के बी. काॅम. सेमेस्टर- III हेतु नए (CBCS) पाठ्यक्रमानुसार तैयार की गई है।

    इस संस्करण में निम्न बातों पर विशेष ध्यान दिया गया है:

    • सम्पूर्ण पुस्तक को कम्पनी अधिनियम, 2013 के आधार पर पूर्णतः नए सिरे से तैयार किया गया है।
    • पुस्तक की विषय-सामग्री को सरल बनाने का प्रयास किया गया है। साथ ही बी. काॅम. (ऑनर्स) सेमेस्टर-III कक्षाओं हेतु निर्धारित पाठ्यक्रम के अनुरूप विषय-सामग्री में सुधार एवं वृद्धि कर दी गई है।
    • पुस्तक में Corporate Governance पर पाठ्यक्रम के प्रत्येक शीर्षक पर सरल भाषा में विषय सामग्री का समावेश किया गया है।

    अंकेक्षण एवं कम्पनी शासन Auditing & Corporate Governance Book विषय-सूची

    1. अंकेक्षण की उत्पत्ति एवं विकास
    2. अंकेक्षण का अर्थ, परिभाषा, क्षेत्र एवं सीमाएं
    3. अंकेक्षण के उद्देश्य एवं लाभ
    4. अंकेक्षण के प्रकार एवं वर्गीकरण
    5. अंकेक्षण सिद्धान्त, तकनीक, तैयारी एवं कार्यपद्धति
    6. आन्तरिक नियन्त्रण एवं आन्तरिक निरीक्षण
    7. प्रमाणन
    8. सम्पत्तियों एवं दायित्वों का सत्यापन एवं मूल्यांकन
    9. ह्रास एवं संचय
    10. विभाज्य लाभ एवं लाभांश
    11. अंकेक्षक की नियुक्ति, पारिश्रमिक, योग्यताएं, अधिकार और कर्तव्य
    12. अंकेक्षक का दायित्व
    13. अंकेक्षक की रिपोर्ट
    14. अनुसन्धान
    15. विभिन्न अंकेक्षण
    16. कम्पनी अंकेक्षण
    17. कम्पनी शासन
    18. कम्पनियों के सामाजिक दायित्व
    19. नैतिकता व जमीर
    20. लागत अंकेक्षण
    21. कर अंकेक्षण
    22. प्रबन्ध अंकेक्षण
    23. अंकेक्षण पर मानक

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  • For B.Com (Hons.) IIIrd Semester of Kolhan University & B.Com (Hons.) VIth Semester of Binod Bihari Mahato Koylanchal University, Jamshedpur Women's College, Nilamber Pitamber University, Sido Kanhu Murmu University, St.Xavier's College, Ranchi University, Patna Women's College & B.Com VIth Semester of Hemvati Nandan Bahuguna Garhwal University 
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    The following are some of the peculiarities of the Auditing & Corporate Governance Book

    • Efforts have been made to make the subject-matter still more simple.
    • The style of presentation has been made more interesting and grasping.
    • The provisions of the Companies Act, 2013 and Rules made thereunder in 2014 have been incorporated in the book wherever necessary.
    • The circulars and notifications issued by the Ministry of Corporate Affairs the Government of India have been utilized to make the book informative with the latest material.
    • The purpose of corporate governance is to facilitate effective, entrepreneurial and prudent management that can deliver the long-term success of the company. Corporate governance is the system by which companies are directed and controlled. Boards of directors are responsible for the governance of their companies. The role of a shareholder in governance is to appoint the directors and the auditors and to satisfy themselves that an appropriate governance structure is in place. The responsibilities of the board include setting the strategic aims of the company and providing the leadership to put them into effect, supervising the management of the business and reporting to shareholders on their stewardship. Corporate governance is therefore about what the board of a company does and how it sets the values of the company, and it is to be distinguished from the day to day operational management of the company by full-time executives.

    Auditing & Corporate Governance Book Syllabus

    Unit I: Auditing: Introduction, Meaning, Objects, Basic principles and techniques; Classification of Audit,
    Audit Planning, Internal Control—Internal Check and Internal Audit; Audit Procedure—vouching
    and verification of Assets and Liabilities.

    Unit II: Audit of Limited Companies: Company Auditor—Qualifications and disqualifications, Appointments,
    Rotation, Removal, Remuneration, Rights and Duties, Auditor’s report—Contents and
    types, Liabilities and Statutory Auditors under the Companies Act 2013.

    Unit III: Special areas of Audit: Special features of cost Audit. Tax audit, and Management Audit; Recent
    trends in auditing; Basic considerations of audit in EDP Environment; Standard on Auditing (SA); Relevant case studies/Problems.

    Unit IV: Corporate Governance: Conceptual framework of Corporate Governance, Corporate Governance
    Reforms, Major corporate scandals in India and Abroad, Common Governance problems noticed in various corporate failures, codes and standards on Corporate Governance.

    Unit V: Corporate Social Responsibility: Strategic Planning and Corporate Social Responsibility; Corporate Philanthropy, Meaning of CSR, CSR and CR, CSR and Corporate Sustainability, CSR and Business Ethics, CSR and Corporate Governance, Environmental spect of CSR, CSR provision under the Companies Act 2013, CSR Committees.

    Auditing & Corporate Governance Book Contents

    Auditing

    1. Introduction
    2. Preparation Before and Procedure of Audit
    3. Internal Control and Internal Check
    4. Vouching
    5. Vouching of Impersonal Ledger
    6. Verification of Assets and Liabilities
    7. Appointment, Remuneration, Rights and Duties of An Auditor
    8. Company Audit
    9. Auditor’s Report
    10. Divisible Profits and Dividend
    11. Liabilities of an Auditor

    Corporate Governance

    1. Corporate Governance
    2. History and Evolution of Corporate Governance
    3. Benefits of Corporate Governance and Its Present State In India
    4. Regulatory Mechanisms of Corporate Governance
    5. CSR Committees
    6. Business Ethics and CSR
    7. Corporate Scandals
    8. Strategic Planning
    9. Corporate Social Responsibility
    10. Cost Audit [Revised On The Basis Of Companies Act, 2013 And Companies (Cost Records & Rules), 2014]
    11. Tax Audit
    12. Management Audit
    13. Recent Trends in Auditing
    14. Audit in a Computer Information System (Cis) Environment
    15. Standard on Auditing

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  • For B.Com. (Third Year) of Awadhesh Pratap Singh University, Devi Ahilya University, Rani Durgavati Vishwavidyalaya, Dr. Harisingh Gour University, Barkatullah University, Jiwaji University, Vikram University
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    अंकेक्षण Auditing पुस्तक का यह संस्करण Awadhesh Pratap Singh University, Devi Ahilya University, Rani Durgavati Vishwavidyalaya, Dr. Harisingh Gour University, Barkatullah University, Jiwaji University, Vikram University के बी. काॅम. तृतीय वर्ष के नए पाठ्यक्रमानुसार तैयार किया गया है।

    अंकेक्षण Auditing प्रमुख विशेषताएं:

    • सम्पूर्ण पुस्तक को कम्पनी अधिनियम, 2013 के आधार पर पूर्णतः नए सिरे से तैयार किया गया है।
    • पुस्तक की विषय-सामग्री को पुनः सरल बनाने का प्रयास किया गया है। साथ ही बी. काॅम. कक्षाओं हेतु निर्धारित पाठ्यक्रम के अनुरूप विषय-सामग्री में सुधार एवं वृद्धि कर दी गई है।
    • पुस्तक की भाषा-शैली को मांजकर और अधिक रोचक बना दिया गया है।

    अंकेक्षण Auditing Book विषय-सूची

    1. अंकेक्षण की उत्पत्ति एवं विकास
    2. अंकेक्षण का अर्थ, परिभाषा, क्षेत्र एवं सीमाएं
    3. अंकेक्षण के उद्देश्य एवं लाभ
    4. अंकेक्षण के प्रकार एवं वर्गीकरण
    5. अंकेक्षण सिद्धान्त, तकनीक, तैयारी एवं कार्यपद्धति
    6. आन्तरिक नियन्त्रण एवं आन्तरिक निरीक्षण
    7. प्रमाणन
    8. सम्पत्तियों एवं दायित्वों का सत्यापन एवं मूल्यांकन
    9. ह्रास एवं संचय
    10. विभाज्य लाभ एवं लाभांश
    11. अंकेक्षक की नियुक्ति, पारिश्रमिक, योग्यताएं, अधिकार और कर्तव्य
    12. अंकेक्षक का दायित्व
    13. कम्पनी अंकेक्षण
    14. अंकेक्षक की रिपोर्ट
    15. अनुसन्धान
    16. सहकारी अंकेक्षण
    17. विभिन्न अंकेक्षण

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  • For B.Com & M.Com Courses
  • Thoroughly Revised and Enlarged Edition: 2024
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    अंकेक्षण (Auditing) Book For:

    • B.Com (Hons) I Year of Patna University, Magadh University (MU), Patliputra University, Veer Kunwar Singh University Ara (VKSU), Tilka Manjhi Bhagalpur University (TMBU), Munger University, Babasaheb Bhimrao Ambedkar Bihar University (BRABU), Jai Prakash University Chhapra, Bhupendra Narayan Mandal University Madhepura (BNMU), Purnea University, Jay Narain Vyas University Jodhpur (JNVU)
    • B.Com (Hons) Semester IV of Maharshi Dayanand University Rohtak (MDU) & B.Com (Hons) Semester V Vinoba Bhave University Hazaribag (VBU), Kumaun University (KUNTL)
    • B.Com (Hons) III Year of Mahatma Jyotiba Phule Rohilkhand University Bareilly (MJPRU), Lalit Narayan Mithila University Darbhanga (LNMU)
    • B.Com Semester III of Guru Ghasidas Vishwavidyalaya Bilaspur (GGU), Sri Agrasen Kanya P.G. College Varanasi; B.Com Semester IV of Guru Ghasidas Vishwavidyalaya Bilaspur (GGU); B.Com Semester V of Kurukshetra University (KUK), Kumaun University (KUNTL); B.Com Semester VI of Maharshi Dayanand University Rohtak (MDU)
    • B.Com I Year of Kumaun University (KUNTL) & B.Com II Year of University of Allahabad, Mahatma Gandhi Kashi Vidyapith Varanasi (MGKVP), Jananayak Chandrashekhar University Ballia (JNCU)
    • B.Com III Year of Dr Bhimrao Ambedkar University Agra (DBRAU), Prof. Rajendra Singh Rajju Bhaiya University Prayagraj (PRSU Prayagraj), Mahatma Jyotiba Phule Rohilkhand University Bareilly (MJPRU), Baster University, Atal Bihari Vajpayee Vishwavidyalaya Bilaspur, Pandit Ravishankar Shukla University Raipur (PRSU), Sarguja University Ambikapur, Dr Rammanohar Lohia Avadh University Faizabad (RMLAU), Pt. Deendayal Upadhyay Gorakhpur University (DDU), Siddharth University Kapilvastu Siddharth Nagar, Veer Bahadur Singh Purvanchal University Jaunpur (VBSPU), Bundelkhand University (BU), Chhatrapati Shahu Ji Maharaj University Kanpur (CSJMU), Chaudhary Charan Singh University Meerut (CCSU), Jay Narain Vyas University Jodhpur (JNVU)
    • M.Com I Year of Dr Bhimrao Ambedkar University Agra (DBRAU) & M.Com II Year of Dr Bhimrao Ambedkar University Agra (DBRAU), Bundelkhand University (BU), Jay Narain Vyas University Jodhpur (JNVU)

    पुस्तक का यह संस्करण अंकेक्षण विषय के पाठकों की सेवा में समर्पित है। विषय पर कई अन्य पुस्तकें उपलब्ध होते हुए भी जिस रुचि के साथ पाठकों ने यह पुस्तक अपनाई है, उसके लिए आभार प्रकट करने में हर्ष का अनुभव होना स्वाभाविक है।

    इस संस्करण में निम्न बातों पर विशेष ध्यान दिया गया है:

    • सम्पूर्ण पुस्तक को कम्पनी अधिनियम, 2013 तथा कंपनी (संशोधन) अधिनियम, 2019 के आधार पर पूर्णतः संशोधित किया गया है।
    • लागत अंकेक्षण अध्याय में 30 जून, 2014 से प्रभावी लागत अंकेक्षण (रिपोर्ट) नियम, 2014 का समावेश किया गया है।
    • पुस्तक की विषय-सामग्री को पुनः सरल बनाने का प्रयास किया गया है। साथ ही बी. काॅम. कक्षाओं हेतु निर्धारित पाठ्यक्रम के अनुरूप विषय-सामग्री में सुधार एवं वृद्धि कर दी गई है।
    • पुस्तक की भाषा-शैली को मांजकर और अधिक रोचक बना दिया गया है।
    • पुस्तक नवीनतम प्रावधानों, भारत सरकार द्वारा निर्गमित अधिसूचना व परिपत्रों के साथ विशेष रूप से उपयोगी बन गई है।

    अंकेक्षण Auditing Book विषय-सूची

    1. अंकेक्षण की उत्पत्ति एवं विकास
    2. अंकेक्षण का अर्थ, परिभाषा, क्षेत्र एवं सीमाएं
    3. अंकेक्षण के उद्देश्य एवं लाभ
    4. अंकेक्षण के प्रकार एवं वर्गीकरण
    5. अंकेक्षण सिद्धान्त, तकनीक, तैयारी एवं कार्यपद्धति
    6. आन्तरिक नियन्त्रण एवं आन्तरिक निरीक्षण
    7. प्रमाणन
    8. सम्पत्तियों एवं दायित्वों का सत्यापन एवं मूल्यांकन
    9. ह्रास एवं संचय
    10. विभाज्य लाभ एवं लाभांश
    11. अंकेक्षक की नियुक्ति, पारिश्रमिक, योग्यताएं, अधिकार और कर्तव्य
    12. अंकेक्षक का दायित्व
    13. अंकेक्षक की रिपोर्ट
    14. अनुसन्धान
    15. विभिन्न अंकेक्षण
    16. कम्पनी अंकेक्षण
    17. सहकारी अंकेक्षण
    18. व्यावसायिक आचार-नीति एवं आचरण-संहिता
    19. लागत अंकेक्षण
    20. प्रबन्ध अंकेक्षण
    21. कर अंकेक्षण
    22. पूंजी और आय
    23. अंकेक्षण में कम्प्यूटर का प्रयोग
    24. अंकेक्षण मानक: राष्ट्रीय एवं अन्तर्राष्ट्रीय
    25. भारत में अंकेक्षण-व्यवहार

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  • For B.Com & M.Com Courses
  • Thoroughly revised on the basis of the Companies Act 2013, and the Companies (Amendment) Act, 2019
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    Auditing Book For:

    • B.Com (Hons) I Year of Patna University, Magadh University (MU), Patliputra University, Veer Kunwar Singh University Ara (VKSU), Tilka Manjhi Bhagalpur University (TMBU), Munger University, Babasaheb Bhimrao Ambedkar Bihar University (BRABU), Jai Prakash University Chhapra, Bhupendra Narayan Mandal University Madhepura (BNMU), Purnea University, Jay Narain Vyas University Jodhpur (JNVU)
    • B.Com (Hons) Semester IV of Maharshi Dayanand University Rohtak (MDU) & B.Com (Hons) Semester V Vinoba Bhave University Hazaribag (VBU), Kumaun University (KUNTL)
    • B.Com (Hons) III Year of Mahatma Jyotiba Phule Rohilkhand University Bareilly (MJPRU), Lalit Narayan Mithila University Darbhanga (LNMU)
    • B.Com Semester III of Guru Ghasidas Vishwavidyalaya Bilaspur (GGU), Sri Agrasen Kanya P.G. College Varanasi; B.Com Semester IV of Guru Ghasidas Vishwavidyalaya Bilaspur (GGU); B.Com Semester V of Kurukshetra University (KUK), Kumaun University (KUNTL); B.Com Semester VI of Maharshi Dayanand University Rohtak (MDU)
    • B.Com I Year of Kumaun University (KUNTL) & B.Com II Year of University of Allahabad, Mahatma Gandhi Kashi Vidyapith Varanasi (MGKVP), Jananayak Chandrashekhar University Ballia (JNCU)
    • B.Com III Year of Dr Bhimrao Ambedkar University Agra (DBRAU), Prof. Rajendra Singh Rajju Bhaiya University Prayagraj (PRSU Prayagraj), Mahatma Jyotiba Phule Rohilkhand University Bareilly (MJPRU), Baster University, Atal Bihari Vajpayee Vishwavidyalaya Bilaspur, Pandit Ravishankar Shukla University Raipur (PRSU), Sarguja University Ambikapur, Dr Rammanohar Lohia Avadh University Faizabad (RMLAU), Pt. Deendayal Upadhyay Gorakhpur University (DDU), Siddharth University Kapilvastu Siddharth Nagar, Veer Bahadur Singh Purvanchal University Jaunpur (VBSPU), Bundelkhand University (BU), Chhatrapati Shahu Ji Maharaj University Kanpur (CSJMU), Chaudhary Charan Singh University Meerut (CCSU), Jay Narain Vyas University Jodhpur (JNVU)
    • M.Com I Year of Dr Bhimrao Ambedkar University Agra (DBRAU) & M.Com II Year of Dr Bhimrao Ambedkar University Agra (DBRAU), Bundelkhand University (BU), Jay Narain Vyas University Jodhpur (JNVU)

    It is a matter of pleasure and pride both to place the present revised edition of the Auditing book in the hands of readers who have encouraged me to prepare this edition within a short interval of time. The book is known for simple language and up-to-date material on the subject and as such, has aroused the interest of readers who have been kind enough to provide valuable suggestions to us from time to time.

    The following are some of the peculiarities of the Auditing book:

    • Efforts have been made to make the subject-matter still more simple.
    • The style of presentation has been made more interesting and grasping.
    • The provisions of the Companies Act, 2013 and the Companies (Amendment) Act, 2019 have been incorporated in the book wherever necessary.
    • The circulars and notifications issued by the Ministry of Corporate Affairs the Government of India have been utilized to make the book informative with the latest material.
    • The chapter on Cost Audit has been thoroughly revised on the basis of the Companies Act, 2013 and Companies (Cost Records & Rules), 2014.
    • Chapters on Tax Audit has been thoroughly revised and updated on the basis of the latest amendments made in the Income Tax Act, 1961.

    Auditing Book Contents

    1. Introduction
    2. Preparation Before and Procedure of Audit
    3. Internal Control and Internal Check
    4. Vouching
    5. Vouching of Impersonal Ledger
    6. Verification of Assets And Liabilities
    7. Appointment, Remuneration, Rights, and Duties of an Auditor
    8. Company Audit
    9. Auditor’S Report
    10. Divisible Profits and Dividend
    11. Liabilities of an Auditor
    12. Investigation
    13. Different Audits
    14. Cost Audit
    15. Management Audit
    16. Tax Audit
    17. Depreciation And Reserves
    18. Capital and Revenue
    19. Professional Ethics for the Accountancy Profession

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