NTRCA college written syllabus

2 
 
different methods. 
 
o recognize cash flows 
from different activities 
and pr epare a statement 
of cash flow. 
 
o prepare the entries for 
issuance of common 
shares, treasury stock, 
cash dividend, and stock 
dividend. 
 
o identify and compute 
ratios used in analyzing 
a firm’s liquidity, 
profitability, and 
solvency. 
 
o explain modern 
accounting. 
 
limitations, ratio analysis, vertical  analysis, 
horizontal analysis. 
 
• Green Accounting, Integrated R eporting, 
Accounting and A rtificial Inte lligent (AI) , 
Forensic Accounting. 
 
 
 
 
 
o describe the concept of 
audit. 
 
o explain different types 
of audit. 
 
o identify techniques of 
audit and design audit 
program. 
 
o detect and take measure 
to prevent errors and 
frauds. 
 
o analyze internal control 
system of an 
organization under 
audit. 
 
o verify different 
documents for valuation 
of assets and liabilities 
 
o describe various audit 
report. 
 
Part-B 
 
Unit 4 & Unit 5: Auditing 
 
• Introduction:  
Definition, o bjectives, and advantages of 
audit. 
 
• Types of audit , techniques of audit , audit 
program 
 
• Errors and frauds-nature and types 
 
• Internal audit , internal check and i nternal 
control 
 
• Vouching and verification 
 
• Valuation of assets and liabilities 
 
• Duties and liabilities of an auditor 
 
• Audit reports (types) 
 
• International Standards on Auditing 
 
• Auditing Profession in Bangladesh  
 
 
 
 
 
 
 
20 marks. 
 
Answer any 
two 
questions 
out of 
three. 
 
10×2=20