Dividend factors and preference dividends

Unit 10: Audit of Divisible Profits and DividendsTopic 2 of 2

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Auditing

18 units

1 Introduction
2 Planning an Audit
3 Internal Check and Control
4 Vouching
5 Audit of Impersonal Ledgers
- Expenditure and accruals
- Repairs, prepayments and contingencies
6 Verification and Valuation of Asset and Liabilities
7 Depreciation, Reserve and Provision
- Depreciation and auditor duties
- Reserves and provisions
8 Appointment, Remuneration and Right & Duties of an Auditor
- Auditor qualification and appointment
- Rights, duties and removal
9 Audit of a Limited Company
10 Audit of Divisible Profits and Dividends
- Divisible profit and valuation
- Dividend factors and preference dividends
11 Audit Report
- Audit reports and types
- Audit evidence evaluation
12 Liabilities of an Auditor
13 Audit Programs and Procedures of different Classes of Audits
14 Investigation
- Investigation foundations and programme
- Records, types and investigator liabilities
15 Government Audit in Nepal
16 Recent Trends in Auditing
- Professional institutions and legislation
- Practice, ethics and audit standards
17 Current Issues in Auditing
- Financial sickness and specialized audits
- Auditing and assurance
18 Project Work
- Project requirement
- Assignment and preparation

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What the syllabus expects

Factors affectingdividend-capital profit and revenue profit, dividend by appreciating assets including intangible assets, losson fixed assets and dividend pre-opening profit and dividend
Dividend on preference shares: cumulativeand non-cumulative preference shares, unclaimed dividend

Dividend factors and preference dividends

Bachelor of Business Studies (BBS) — Fourth Year

Subject: Auditing (ACC 255)

Unit 10: Audit of Divisible Profits and Dividends

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

Explain the scope and key elements of dividend factors and preference dividends.
Apply the relevant accounting or audit procedures using the stated reporting framework and interpret the resulting evidence.

Curriculum Scope

Factors affectingdividend-capital profit and revenue profit, dividend by appreciating assets including intangible assets, losson fixed assets and dividend pre-opening profit and dividend
Dividend on preference shares: cumulativeand non-cumulative preference shares, unclaimed dividend

Detailed Microsyllabus

Dividend factors
1. Capital and revenue profits.
2. Appreciation, fixed-asset losses and pre-opening profits as syllabus topics.
3. Apply the specified distribution rules.
Preference and unpaid dividends
1. Cumulative and noncumulative preference rights.
2. Unclaimed dividends.
3. Check calculations and presentation under supplied terms.

Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 73–76.

Source note: The curriculum scope above is retained from the existing TU syllabus breakdown. The numbered study subtopics are editorial elaborations for teaching and study, rather than a separately issued TU syllabus. Unit or component allocations apply at their stated level; no separate topic hours or marks are assigned here. Examples involving current laws, rates, institutional products or Nepalese status must identify the relevant period and official materials; no changing numerical or legal requirements are invented here.