CASE LET

Singania Chartered Accountants Firm established in the year 1956, having very good
number of corporate clients. It continuously maintains the quality in audit administration
with the clients since its early inception. The firm is eagerly looking for promising students
who are having greater aspirations to become auditors. The firm is having an objective
to recruit freshers to conduct preliminary auditing process with their corporate clients.
For which the firm would like to select the right person who is having conceptual knowledge
as well as application on the subjects. It has given the following Balance sheet to the
participants to study the conceptual applications. The participants are required to enlist
the various concepts and conventions of accounting.

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