Taxmann's CRACKER for Corporate Accounting & Auditing (2025)

This book is specifically designed to meet the requirements of the Intermediate Level Cost & Management Accountancy Examination. It includes past exam questions and detailed answers aligned with the latest ICMAI syllabus.

The Present Publication is the 4th Edition for the CMA Intermediate | New Syllabus | June/Dec. 2025 Exam. This book is authored by CA Tarun Agarwal and CA Leena Lalit Parakh, with the following noteworthy features:

• [Strictly as Per the New ICMAI Syllabus] Ensures complete alignment with the latest requirements
• [Content Coverage]
  o Past Exam Questions, including Module-wise Solved Paper of December 2024
• [Tabular Summaries] Provided at the beginning of each chapter for quick reference
• [Marks Distribution] Detailed module-wise distribution from June 2017 onwards
• [Previous Exam Trend Analysis] covered from July 2023
• [ICMAI Study-Material Comparison] is provided module-wise for a comprehensive understanding

The contents of this book are as follows:

• Section A – Corporate Accounting
  o Accounting for Shares and Debentures
  o Preparation of the Statement of Profit and Loss and Balance Sheet (As per Schedule III of the Companies Act, 2013)
  o Cash Flow Statement
  o Accounts of Banking, Electricity and Insurance Companies
  o Accounting Standards
• Section B – Auditing
  o Basic Concepts of Auditing
  o Provision Relating to Audit under the Companies Act 2013
  o Auditing of Different Types of Undertakings