Module 1: Introduction to Accounting

• Overview of Accounting Principles
• Double-Entry Accounting System
• Recording Financial Transactions
• Accounting for Assets, Liabilities, and Equity

Module 2: Financial Statement Preparation

• Income Statement
• Balance Sheet
• Cash Flow Statement
• Statement of Changes in Equity
• Financial Reporting Standards

Module 3: Accounting for Special Transactions

• Revenue Recognition
• Inventory Valuation
• Depreciation and Amortization
• Accounting for Income Taxes

Module 4: Introduction to Auditing

• Role and Importance of Auditing
• Types of Audits (Financial, Operational, Compliance)
• Auditor's Responsibilities and Ethics

Module 5: Audit Planning and Risk Assessment

• Audit Planning Process
• Understanding Internal Controls
• Risk Assessment and Materiality

Module 6: Audit Procedures and Evidence

• Audit Sampling Techniques
• Audit Testing Methods
• Gathering and Evaluating Audit Evidence

Module 7: Audit Reporting and Documentation

• Audit Reports and Opinions
• Audit Documentation and Workpapers
• Communication with Clients and Management

Module 8: Legal and Ethical Aspects of Accounting and Auditing

• Legal Framework for Auditing
• Ethical Standards for Accountants and Auditors
• Professional Codes of Conduct

Module 9: Advanced Topics in Accounting and Auditing

• International Accounting Standards (IFRS)
• Specialized Audits (Forensic, Internal, IT)
• Emerging Trends in Accounting and Auditing