Subject Title FINANCIAL REPORTING
READING MATERIAL
Title Author Publications
Modern Advanced Accounting by E. John Larsen McGraw-Hill Companies Inc.,Princeton Road, S-1
Heightslown, NJ08520, New York.
International Accounting Standards Issued by IASC ICAP
International Financial Reporting Standards (IFRSs / IASs)--- International Accounting Standards Board, 166 Fleet Street, EC4A 2DY, London.
Disclosure Requirements & (Revised), Fourth & Fifth Schedules of Companies Ordinance, 1984
--- Govt. of Pakistan
Financial Reporting Focused Study Text PIPFA
ADDITIONAL READING MATERIAL
Relevant Sections of Income Tax Ordinance, 2001 --- Govt. of Pakistan
Relevant Sections of Banking Companies Ordinance, 1962 --- Govt. of Pakistan
Companies Ordinance 1984 and Article of Association --- Govt. of Pakistan
Prospectus for Allotment of Shares & Securities of Companies --- ---
FINAL LEVEL
SUBJECT-2 MANAGEMENT ACCOUNTING ( 100 Marks)
1. SHORT TERM DECISION MAKING TECHNIQUES
a. Understanding various decision making problem and approaches to solution.
b. Concepts of Opportunity Cost.
c. Inputted Cost
d. Sunk Cost.
e. Inventory and Profit & Loss effect.
f. Relevant Cost.
g. Make or buy decision.
h. Pricing for Special orders
i. Further Processing Decisions.
j. Utilization of spare capacity.
k. Dealing with risk and uncertainty decision.
l. Decision with limiting factors (excluding linear programming)
2. BUSINESS & FINANCE DECISION
a. Financial Strategy.
b. Investment Decision.
c. Financing Decision.
d. Dividend decision.
e. Asset Valuation.
f. Capital Structure & Interest Rate Risk Management.
g. International Financing and Finance Management.
1. Short Term Decision Making Techniques 50 30
2. Business & Finance Decision 50 30
Total 100 60
Subject Title MANAGEMENT ACCOUNTING
READING MATERIAL
Title Author Publications
Cost Accounting by F. Usry, H. Hammer & Adolph Matz South Western Publishing Co.,Cincinnati, Ohio, USA.
Managerial Accounting T. Lucy DP Publications Ltd. Aldine Place, 142-144, Uxbridge
Road, London W 12 8AW
Financial Management by Iqbal Mathur
Management Accounting Focused Study Text PIPFA
ADDITIONAL READING MATERIAL
Managerial Accounting Ray H. garrison & Eric W. Noreen South Western Publishing Co. USA
Introduction to Management Accounting Charls T. Horngren, Gary L. Sundem & William O. Stratton
Prentice-Hall of India Pvt. Ltd., New Delhi-110001.
Business Decision Making A. Rahim Syriya Star Book Depot, Urdu Bazaar Karachi.