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Commerce by miss syma ppt
Commerce by miss syma ppt
Commerce by miss syma ppt
Commerce by miss syma ppt
Commerce by miss syma ppt
Commerce by miss syma ppt
Commerce by miss syma ppt
Commerce by miss syma ppt
Commerce by miss syma ppt
Commerce by miss syma ppt
Commerce by miss syma ppt
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Commerce by miss syma ppt

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  • 1.  THE ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS (ACCA) IS THE GLOBAL BODY FOR PROFESSIONAL ACCOUNTANTS OFFERING THE CHARTERED CERTIFIED ACCOUNTANT QUALIFICATION.  THE SYLLABUS COMPRISES 14 EXAMINATIONS. THE QUALIFICATION IS STRUCTURED IN TWO PARTS. ACCA
  • 2. CLASSIFICATION T H E F U N D A ME 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, T H E P R O F E S S 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
  • 3.  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 –
  • 4. CA A. B. C. D. } E. F. } 2 Semester Study + 3.5 year training 2 Years Study
  • 5. 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 Law INTERMEDIATE : • 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
  • 6. 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
  • 7. 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.
  • 8.  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
  • 9. 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).
  • 10. 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
  • 11. 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

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