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Commerce by miss syma ppt

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Smaz Ali Zaidi
Smaz Ali Zaidi

The document discusses the qualifications and requirements for ACCA (Association of Chartered Certified Accountants) and CMA (Cost and Management Accounting). For ACCA, it outlines the 14 exam syllabus divided into the Fundamental and Professional levels, with 9 exams in the Fundamental level covering topics like accounting, law, and taxation. CMA involves 18 courses over 6 semesters and 1 year of professional training, assessing operational, managerial, and strategic levels. Both qualifications require undergraduate degrees or equivalent for entry, and have structured exam fees and deadlines. CMA additionally requires a registration fee and annual subscription with semester-wise fees provided.

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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 GCSEs 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 贈79 ( PKR 12,245) Annual subscription 贈79 ( PKR 12,245) Re-registration fee 贈79 ( PKR 12,245) Knowledge (F1 - F3) = Dec 2013 贈64 June2014 贈69 Skill (F4 - F9) = Dec 2013 贈81 June2014 贈87 Professional (P1 - P3 and any two from P4 - P7) = Dec 2013 贈94 June2014 贈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 GCSEs 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 贈79 ( PKR 12,245) Annual subscription 贈79 ( PKR 12,245) Re-registration fee 贈79 ( PKR 12,245) Knowledge (F1 - F3) = Dec 2013 贈64 June2014 贈69 Skill (F4 - F9) = Dec 2013 贈81 June2014 贈87 Professional (P1 - P3 and any two from P4 - P7) = Dec 2013 贈94 June2014 贈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