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Financial Accounting
1) Accounting theory (accounting framework)
2) Double entry
3) Adjustments before final accounts
4) The final accounts of sole traders & partnership
5) Receipt and payment accounts and accounts from incomplete records
6) Accounting for inventories
7) Accounting for property, plant and equipment
8) Branch accounts
9) Partnership accounts
10) Accounting and preparation of financial statements of limited companies in line with the requirement of the
companies ordinance, 1984 and international accounting and financial reporting standards, consolidated
financial statements (including cash flow statements), and their disclosure.
11) Accounting for investments in subsidiaries and associates undertakings
12) Significant accounting ratios and their relationship.
13) International accounting standards and statutory requirements
14) Analysis of financial statements
15) Specialized financial statements
a. Banks
b. Leasing companies
c. Insurance companies
d. Mutual funds and similar enterprises
e. Employee benefit plans (contribution / defined benefits)
Cost Accounting
1) Cost concepts, uses and classification
2) Elements of cost accounting
a. Material
b. Labor
c. Overhead
3) Costing systems
a. Fundamentals of cost accounting information system
b. Manufacturing cost accounting cycle
c. Factory ledger and accounting entries
d. Job order costing
e. Process costing
f. Treatment of joint products and by-products
4) Cost behavior
5) Planning and control
6) Decision making
Quantitative Methods
1) Mathematics
a. Basic Mathematics
b. Financial Mathematics
c. Calculus
d. Matrix and Determinants
2) Statistics
a. Statistical Methods
b. Methods of Least Square & Regression
c. Probability & Probability Distribution
d. Sampling & Decision Making
Business Law
1) Introduction to legal system Contract Act 1872
2) Partnership Act 1932
3) Negotiable Instruments Act 1881
4) Sale of Goods Act 1930
5) Trust Act 1920
6) Carriage of Goods by Sea Act 1925
Auditing
1) General concepts & principles of audit
2) Performance of audit
3) Audit conclusions and reporting