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 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
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
 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 –
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 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
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

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Commerce by miss syma ppt

  • 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 –
  • 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