Odisha CHSE +2 Vocational Accounting and Auditing case studies
Odisha CHSE +2 Vocational Accounting and Auditing · Put your knowledge to work in context.
The Odisha CHSE +2 Vocational programme in Accounting and Auditing is a higher-secondary vocational trade subject examined by the Odisha Council of Higher Secondary Education. It suits students who want a working grasp of bookkeeping and audit practice alongside their +2 studies, typically as a route into entry-level accounts assistance, further study in commerce, or preparation for professional accounting and auditing qualifications later. The Odisha CHSE +2 Vocational Accounting and Auditing case studies are 5 cases and about 4,891 words.
1Meera Traders: unreconciled cash book and pass book at year end
Meera Traders is a small hardware wholesaler in Cuttack. On 31 March 2025 its cash book showed a debit balance of ₹18,640 in the bank column, while the bank statement showed a credit balance of ₹21,930.
956 words, about 5 min2Kalinga Engineering Works: switching from straight line to WDV mid-life
Kalinga Engineering Works, a sole proprietorship, bought a lathe on 1 April 2021 for ₹12,00,000. It estimated a useful life of eight years and a residual value of ₹1,20,000, and has charged straight-line depreciation on that basis for three years.
942 words, about 5 min3Anita, Bina and Chitra: goodwill and revaluation on admission
Anita and Bina run a trading partnership, sharing profits 3:2, with capitals of ₹3,00,000 and ₹2,00,000. On 31 March 2025 they admit Chitra for a 1/5 share.
880 words, about 4 min4Surya Ltd: pro-rata allotment, calls in arrears and forfeiture
Surya Ltd invited applications for 2,00,000 equity shares of ₹10 each at par, payable ₹3 on application, ₹4 on allotment, ₹2 on first call and ₹1 on final call. Applications were received for 5,00,000 shares.
993 words, about 5 min5Surya Foods Pvt Ltd: an auditor who keeps the books
Surya Foods Private Limited was incorporated in August 2024 on conversion of a partnership. Its paid-up capital is ₹40 lakh, turnover for the year ended 31 March 2025 is ₹8 crore, and it has no borrowings.
1,120 words, about 6 min