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Cma company accounts and audit. Inter GST Question NEW. Company Accounts Audit Paper 12 of CMA Inter focuses on the concept of Company Accounts issue of shares and redemption of debentures principles and procedures of the preparation of financial accounting statements along with the basic knowledge of Auditing. Other audit services including the audit of Pension and other Retirement Funds Auditing by Certified Master Auditors South Africa Incorporated includes performing audits of company financial statements trust accounts other records as well as statutory and forensic audits.

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B Securities Premium Account c Capital Redemption Reserve d General Reserve vii According to Section 52 of the Companies Act 2013 the amount in the Securities Premium Ac cannot be used for the purpose of a Issue of fully paid bonus shares b Writing off losses of the company. Company Accounts is the set of financial records showing the details of a companys profit and losses which are to be produced at the end of the year. Paper 10 Cost And Management Accounting.

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