Assam HS Skill Subject Accountancy and Auditing study materials
Assam HS Skill Subject Accountancy and Auditing study resources

Assam HS Skill Subject Accountancy and Auditing case studies

Assam HS Skill Subject Accountancy and Auditing · Put your knowledge to work in context.

The Assam Higher Secondary Skill Subject in Accountancy and Auditing is a school-level vocational/skill qualification offered within the higher secondary curriculum in Assam. It suits students who want a practical grounding in book-keeping and auditing before entering commerce degrees, accounting technician roles or office work. The syllabus balances accounting mechanics with audit awareness: the accounting cycle, subsidiary books, bank reconciliation, depreciation, sole trader and partnership statements, introductory cost and management accounting, and the nature and types of audit, internal control, vouching, verification, auditor reporting, ethics and computerised accounting. Expect a written theory paper, practical/problem-style questions and a school-level internal component. The Assam HS Skill Subject Accountancy and Auditing case studies are 5 cases and about 4,286 words.

1

Gauhati wholesaler: the reconciliation that 'tallies' but corrects nothing

M/s Baruah Traders, a wholesale dealer in Guwahati, closes its books on 31 March. On 31 March 2024 the bank column of its cash book showed a debit balance of ₹18,460, while the bank issued a statement showing a debit balance of ₹18,100.

825 words, about 4 min
2

Nagaon manufacturer: mid-year purchases, a bad disposal and three 'prudent' proposals

Sunrise Industries, a small manufacturing unit in Nagaon, closes its books on 31 March. Its policy is depreciation at 10% p.a.

807 words, about 4 min
3

Admission of a partner after unrecorded liabilities surface

Anil and Bina are partners in a trading firm sharing profits 3:2. On 1 April 2023 they admit Chetan for a 1/4 share; the new ratio is Anil 9/20, Bina 6/20, Chetan 5/20.

813 words, about 4 min
4

Jorhat distributor: one man, one ledger, one lapping fraud

Kalita Brothers is a family-owned hardware distributor in Jorhat with turnover of ₹4.5 crore and 40 employees. Purchases above ₹20,000 need only the proprietor's oral approval; there is no purchase order system and no goods received note.

889 words, about 4 min
5

Tea machinery firm: five audit findings and one refusal

You are auditing Borgohain & Co., a partnership firm manufacturing tea machinery, for the year ended 31 March 2024. Profit before tax is ₹18,00,000 and total assets are ₹1,20,00,000.

952 words, about 5 min