Commerce by miss syma ppt
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Transcript of Commerce by miss syma ppt
THE ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS (ACCA) IS THE GLOBAL BODY FOR PROFESSIONAL ACCOUNTANTS OFFERING THE CHARTERED CERTIFIED ACCOUNTANT QUALIFICATION.
THE SYLL ABUS COMPR ISES 14 EXAMINAT IONS . THE QUAL I F ICAT ION I S STRUCTURED IN TWO PARTS .
ACCA
CLASSIFICATION
T H E F U N D A M E N TA L L E V E L
Consists of 9 examinations:
F1 Accountant in Business, F2 Management Accounting, F3 Financial Accounting, F4 Corporate and Business
Law, F5 Performance
Management, F6 Taxation, F7 Financial Reporting, F8 Audit and Assurance, and F9 Financial Management.
T H E P R O F E SS I O N A L L E V E L
Involves 5 examinations. Within the Professional level three papers are compulsory:
P1 Governance, Risk and Ethics; P2 Corporate Reporting; and P3 Business Analysis. Two of the
following four options papers must also be completed:
P4 Advanced Financial Management,
P5 Advanced Performance Management,
P6 Advanced Taxation and P7 Advanced Audit and
Assurance.
ENTRY REQUIREMENTS: Two A-Levels or three GCSE’s equivalent They can either register for the ACCA Qualification and commence
their studies at the Knowledge module with F1, F2 and F3; Or register on the Foundations in Accountancy (FIA) and complete
the Introductory and Intermediate Certificates in Financial and Management Accounting if they prefer to take this route first.
EXAM ENTRY FEES: Initial registration £79 ( PKR 12,245) Annual subscription £79 ( PKR 12,245) Re-registration fee £79 ( PKR 12,245) Knowledge (F1 - F3) = Dec 2013 £64 June2014 £69 Skill (F4 - F9) = Dec 2013 £81 June2014 £87 Professional(P1 - P3 and any two from P4 - P7) = Dec 2013 £94 June2014 £100 EXAM ENTRY DEADLINES: Exam entry period Early Standard
Late June exam session 8 March 9 March - 8 April 9
April - 8 May December exam session 8 September 9 September - 8 October
9 October – 8 November
CA A. B. C.
D. }
E. F.
}2 Semester Study +3.5 year training
2 Years Study
FOUNDATION :• Module A• Paper A1 Functional English • Paper A 2 Quantitative Methods• Module B• Paper B 3 Introduction to Economics and Finance • Paper B 4 Introduction to Financial Accounting • Paper B 5 Mercantile LawINTERMEDIATE :• Module C• Paper C 6 Financial Accounting • Paper C 7 Taxation• Paper C 8 Business Communication and Behavioural Studies• Module D• Paper D 9 Company Law • Paper D 10 Cost Accounting • Paper D 11 Auditing • Paper D 12 Information Technology
FINAL Module E :• Paper E 13 Information Technology Management, Audit
and Control• Paper E 14 Advanced Accounting & Financial Reporting • Paper E 15 Corporate Laws• Paper E 16 Business Management
Module F :• Paper F 17 Management Accounting • Paper F 18 Business Finance Decision • Paper F 19 Advanced Taxation• Paper F 20 Advanced Auditing
Subjects Marks
English Arithmetic & Logic General Knowledge
60 %20 %20 %
ENTRY REQUIREMENTS• Pre-Entry Proficiency Test (PPT) is mandatory for all entrants opting for any
route amongst various routes of entry for acquiring CA qualification except those who are exempt from PPT.
• Eligibility for PPT The prescribed minimum education requirement for being eligible to apply
for PPT is as follows:• HSSC with atleast 45% marks;• A-Level with minimum two passes; or• Graduation with 2nd division.• Exemption from PPT Candidates with prescribed minimum qualifications can obtain exemption
from PPT by filling a prescribed form and paying prescribed fee. The minimum qualification is as follows:
• HSSC with atleast 60% marks;• A-Level with minimum two Cs;• Graduates with 1st Division (or equivalent grades) from recognized
universities; or• Post Graduates with 2nd Division (or equivalent grades) from recognized
universities.
SCHEDULE OF FEE FOR THE YEAR 2013-14 (with effect from July 1, 2013.) :
FOUNDATION / INTERMEDIATE & PPT EXAMINATIONS :• 4 papers of same module 4,400• 3 papers of same module 4,100• 2 papers of same module 3,850• 1 paper 2,850• Computer Practical Examinations Fee 850• Annual Subscription Fee 850• Pre-Entry Proficiency Test 3,300 EXEMPTION FEE W.E.F. JULY 01, 2013 :• Pre-Entry Proficiency Test 3,100• Foundation Examination per paper 2,550• Intermediate Examination per paper 3,100• Module E or F per paper 4,850• Module E or F ( Full Module ) 15,200
CMA Cost & Management Accounting Certificate CMA qualification is comprises
18 courses spread over 6 semesters in a total period of three years. There are three levels which spreading over 2 semesters in each level.
Operational Level Managerial Level Strategic Level In addition, one year professional competence level comprises 4 modules
namely, "Business Accounting (ERP)", "Business Law, Tax & Audit", "Business Finance (Banking& NBFIs)"; and "Business Management & Leadership"
On completion of every year following certificates will be awarded to the student:
• CMA Operational Level Certificate: after one year on completion of Semester - 1 & 2.
• CMA Managerial Level Certificate: after two-year on completion of Semester - 1 to 4.
• CMA Strategic Level Certificate: after three-year on completion of Semester - 1 to 6.
• CMA Professional Competence Level Certificate: after completion of three years (Semester - 1 to 6) and one-year practical training (Module- 1to 4).
• CMA Final Certificate: after completion of all examinations, practical training and experience requirements.
ENTRY REQUIREMENTS/ Eligibility :• Intermediate examination with minimum 45% marks / 2nd division • A-Level examination (under Cambridge System).
FEE STRUCTURE Students Registration Fee
2,000 Students Registration Restoration Fee
2,000 Students Annual Subscription (full year)
1,500 Student Registration Card ( Once )
500 Student Identity Card (Annual)
250 Certificate/Degree Verification fee
500 Co - Curricular Activity fee (Per Semester)
500 TOTAL
7250 Semester-1 : 1 Fundamentals of financial Accounting 6,300 2 Business Economics 6,300 3 Buisness communication and report writing 6,300 TOTAL : 18,900 Semester-2 : 4 Cost Accounting 6,300 5 Business Mathematics & Statistical Inference 6,300 6 Commercial Laws and Professional Ethics 6,300 TOTAL : 18,900
Semester-3 : 7 Financial Accounting 8,400 8 Enterprise Management 8,400 9 Information Systems and I.T. Audit 8,400 TOTAL : 25,200 Semester-4 10 Management Accounting 8,400 11 Business Taxation 8,400 12 Corporate Laws & Secretarial Practices 8,400 TOTAL : 25,400 Semester-5 13 Advanced Financial Accounting and Corporate Reporting 10,500 14 Risk management and Audit 10,500 15 Strategic Financial Management 10,500 TOTAL : 31,500Semester-6 16 Strategic Management Accounting 10,500 17 Investment Analysis and Portfolio Management 10,500 18 Strategic Management 10,500 TOTAL : 31,500