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Bangalore University B.com 6th Sem PPA Solved Question Paper

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B.Com. stands for Bachelor of Commerce. It is a 3 years long Graduation program. Usually, it is Commerce stream students who choose this course after 12th standard schooling. But technically, even Science, as well as Arts stream students, are eligible to pursue this course! In the past, B. Com. used to have many takers. In fact, it was one of the most sought-after and valuable Degree programs.

Definition:
“An audit is an independent examination of financial information of any entity, whether profit-oriented or not and irrespective of its size and legal form when such an examination is conducted with a view to expressing an opinion thereon”

Objectives of Auditing:

A)Primary Objective: Express opinion

a)Unqualified opinion:- Expressing true and fair view on financial statements

b)Qualified opinion:- Limitations and unverified information

c)Adverse opinion:- Significant problems with the financial statements

d)Disclaimer of opinion:- No opinion at all due to lack of information or cooperation

B) Secondary objectives: Detect Errors & Frauds

1) Errors are mistakes done “unintentionally”.

  1. a) Clerical Errors (errors by human nature)

*Error of omission

*Error of Commission

  1. b) Error of principle
  2. c)  Compensating Errors

2) Frauds are mistakes done “intentionally”

  1. a) Embezzlement/misappropriation of Cash
  2. b) Embezzlement/misappropriation of Goods
  3. c) Manipulation of accounts

*Window dressing

*Secret Reserves

Download Bangalore University B.com 2 Sem Principles And Practice of Auditing Solved Question Paper from the year 2017-2019 

Download 2017 QP
Download 2018 QP
Download 2019 QP

Download Hand Written Solved Question Paper 

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