/fli6o jLdf ;+:yfg,

/fdzfxky, sf7df8f}+
kf7\oqmd
:t/ M clws[t :t/
kb M ;xfos Aoj:yfks -rf6{8 PsfpG6]G6_
tx M ^ -5_
k/LIffsf] lsl;d M v'nf k|ltof]lutfTds k/LIff

k|yd r/0f M lnlvt k/LIff k"0ff{M @))

ltLo r/0f M cGtjf{tf{ k"0ff{ $)

k|yd r/0fM lnlvt k/LIff of]hgf (Examination Scheme)

kq ljifo k"0ff{ ptL0ff{ ;do k/LIff k|0ffnL

Accounting , Auditing and Financial
k|yd Management !)) $) # 306f ljifout
k|rlnt P]g lgodx? tyf aLdf Joj;fo / ;d:of
ltLo ;dfwfg !)) $) # 306f ljifout

ltLo r/0f cGtjf{tf{ M

ljifo k"0ff{ k/LIff k|0ffnL
JolQmut cGtjf{tf{ $) df}lvs

!= lnlvt k/LIffsf] dfWod g]kfnL jf c+u]|hL cyjf b'j} x'g]5 .

@= kZgx? ;f]Wbf ;a} v08x?af6 ;f]lwg]5 .
#= k|yd / l4tLo kqsf] lnlvt k/LIff 5'f5'} x'g]5 .
$=o; kf7\oqmddf h];'s} n]lvPsf] ePtf klg k|To]s laifodf k/]sf P]g, lgodx? k/LIffsf] ldlt eGbf # dlxgf cufl8
;+zf]wg ePsf] / vf/]h ePsf] hltsf] xsdf ;+zf]wg jf vf/]h eO{ sfod /x]sfnfO{ o; kf7\oqmddf k/]sf] ;Demg'
kb{5 .
%= k|yd r/0fsf] lnlvt k/LIffaf6 5gf}6 ePsf pDd]bjf/x?nfO{ dfq ltLo r/0fsf] cGtjf{tf{df ;lDdlnt u/fOg]5 .
 /fli6o aLdf ;+:yfg
v'Nnf k|ltof]lutfTds kl/Iffsf] kf7\oqmd
:t/ M clws[t :t/ kb M ;xfos Aoj:yfks -rf6{8 PsfpG6]G6_ tx M ^ -5_

k|yd kqM Accounting , Auditing and Financial Management M k"0ff{ !))

k|Zgsf] laj/0f ;do
;d"x laifo
k|Zg ;+Vof c+sef/ k"0ff{
Accounting
s % !) %)
Auditing # 306f
v % % @%
Financial % % @%
u Management
s"n hDdf !% !))

;d"x -s_ Accounting -% x !)= %) c+s_

1. Nepal financial reporting standards (NFRS) with corresponding IASs/IFRSs
1. NFRS 1: First-time Adoption of Nepal Financial Reporting Standards
2. NFRS4: Insurance Contracts
3. NFRS 3: Business Combination
4. NFRS 8: Operation Segments
5. NAS 1: Presentation of Financial Statements
6. NAS 2: Inventories
7. NAS 7: Statement of Cash Flows
8. NAS 8: Accounting Polices, Changes in Accounting Estimates and Error
9. NAS 10: Events after the Reporting period
10. NAS 12: Income Taxes
11. NAS 16: Property, Plan & Equipment
12. NAS 18: Revenue
13. NAS 19: Employee Benefits
14. NAS 20: Accounting for Government Grants and Disclosure of Government Assistance
15. NAS 21: The Effects of Changes in Foreign Exchange Rates
16. NAS 23: Borrowing Cost
17. NAS 24 : Related Party Disclosures
18. NAS 26: Accounting and Reporting by Retirement Benefit Plans
19. NAS 27: Consolidated & Separate Financial Statements
20. NAS 33: Earnings Per Share
21. NAS 36: Impairment of Assets
22. NAS 37: Provisions, Contingent Liabilities & Contingent Assets
23. NAS 38: Intangible Assets
24. NAS 40: Investment Property

2. Accounting Principles and Presentation of Financial Statements

3. Analysis & Interpretation of Financial Statements
4. Government Vs Commercial Accounting
5. Responsibility accounting
Practical question relating to Nepal financial reporting standards
 /fli6o aLdf ;+:yfg
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:t/ M clws[t :t/ kb M ;xfos Aoj:yfks -rf6{8 PsfpG6]G6_ tx M ^ -5_
;d"x -v_ M Auditing -% x %= @% c+s_
1. Auditing Standards
o NSA 200: Objectives & General Principles Governing Audit of Financial Statements.
o NSA 210: Terms of Audit Engagements.
o NSA 230: Documentation.
o NSA 240: The Auditor's Responsibilities to Consider Fraud & Error in Audit of Financial statements.
O NSA 250: Consideration of Laws and Regulations in Audit of Financial statements.
O NSA 260: Communication of Audit Matters with Those Charged With Governance.
O NSA 300: Planning an audit of Financial Statements
O NSA 320: Audit Materiality.
O NSA 500: Audit Evidence.
O NSA 505: External Confirmations.
O NSA 510: Initial Engagement- Opening Balances.
O NSA 530: Audit Sampling & Other Selective Testing Procedures.
O NSA 540: Audit of Accounting Estimates.
O NSA 560: Subsequent Events.
O NSA 570: Going Concern.
O NSA 580: Management Representations.
O NSA 600: Using the work of another auditor
O NSA 610: Considering the work of internal auditor
O NSA 620: Using the work of an Expert.
O NSA 800: The auditor's report on special purpose Audit Engagement
O NSA 2400: Engagement to review financial statements.
O NSA 4400: Engagement to perform Agreed upon procedures regarding financial information.
O NSA 4410: Engagement to compile Financial Information.
Practical question relating to auditing standards.

;d"x -u_ M Financial Management & General Management -% x %= @% c+s_

o Working Capital Management
o Capital Structure and Cost of Capital
o Corporate Budgeting
o Capital Market
o Management Information System
o Portfolio Management
o Importance & issues of Financial Management
o Insurance sector reforms, merger & acquisition
o Financial Planning & forecasting
o Emerging concepts & issues in contemporary Management
o components of human resource management
o knowledge management
o strategic management basic concepts & its importance
o change management
o functions of management
o customer relationship management
o corporate social responsibility
Practical question relating to Financial Managements.
 /fli6o aLdf ;+:yfg
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bf];|f] kq M k|rlnt P]g lgodx? / jLdf Joj;fo k"0ff{+s!))

k|Zgsf] laj/0f ;do

;d"x laifo
k|Zg ;+Vof c+sef/ k"0ff{
s k|r lnt P]g lgodx? $ !) $)
Vf -!_ aLdf Aoj;fo $ !) $) # 306f
-@_ ;d:of ;dfwfg ! @) @)
s"n hDdf ( $) !))

;d"x -s_ M k|rlnt P]g lgodx?M -$ x !)= $) c+s_

o g]kfnsf] ;+ljwfg
o aLdf P]g, @)$( tyf aLdf lgodfjnL, @)$(
o /fli6o aLdf ;+:yfg P]g, @)@%
o International Association of Insurance Supervisors (IAIS) sf] d"ne"t l;4fGtx? (Core Principles)
o s/f/ P]g, @)%^
o >d P]g, @)$*
o e|i6frf/ lgjf/0f P]g, @)%(
o ;'zf;g -Joj:yfkg tyf ;~rfng_ P]g, @)^$ tyf lgodfjnL @)^%
o af]g; P]g,@)#) / lgodfjnL, @)#(
o dWo:ytf P]g, @)%^
o cfos/ P]g, @)%* tyf lgodfjnL, @)%(
o d"No clea[l4 s/ P]g, @)%@ tyf lgodfjnL, @)%#
o sDkgL P]g, @)^#,
o lwtf]kq sf/f]af/ P]g, @)^#
o a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^#
o bfdf;fxL (Insolvency) ;DaGwL P]g, @)^#
o ;'/lIft sf/f]jf/ P]g, @)^#
o ;+:yfg P]g, @)@!
o ;DklQ z'l4s/0f lgjf/0f P]g @)^$
o ;fj{hlgs vl/b P]g, @)^#
o g]kfn rf6{8 PsfpG6]G6 P]g, @)%#, g]kfn rf6{8 PsfpG6]G6 lgodfjnL,@)^! / rf6{8 PsfpG6]G6
;b:ox?sf] cfr/0f ;DaGwL lgb]{lzsf
o ;'rgfsf] xs ;DaGwL P]g, @)^$ tyf lgodfjnL, @)^%
o n]vf k/LIf0f P]g,@)$*
o cfly{s ljw]os
o aLdssf] ;'zf;g ;DalGw lgb]{lzsf, @)&#
 /fli6o aLdf ;+:yfg
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(Insurance Business) M
!= aLdf -$ x!)=$) c+s_

o Historical prospective of insurance in Nepal

o Fundamental Principles of Insurance
o Growth and development of insurance in Nepal
o Role and importance of insurance in economic development
o Types of Life insurance
o Risks: meaning, types and methods of handling risks
o Process of surrender, claim and settlement
o Intermediaries in insurance
o Insurance contract
o Insurance fraud and remedy
o Fund management of insurance sectors
o Reinsurance: principles, practices and challenges
o Beema Samiti (Insurance Board): function, duties and responsibilities
o Rastriya Beema Sansthan: Objectives and role in insurance sector
o Emerging trends of insurance, problems, prospects and challenges
o Micro insurance: concept, importance, role, type, problems, prospects, and its scope in
Nepal
o Formats & contains of Financial Statements prescribed by insurance Board,
Accounting and disclosure requirements
o Bank assurance system in insurance market
o Actuary Valuation (Life Insurance)
o cfjlws of]hgf tyf ah]6df aLdf ;DjlGw Joj:yfx?

@= ;d:of ;dfwfg -! x @)= @) c++s_

aLdf;+u ;DalGwt s'g} ;d:ofsf] lnlvt ljj/0f lbOg]5 . lbOPsf] ljj/0faf6 ljZn]if0f u/L ;d:of ;dfwfg ug{
;DalGwt gLlt lgoddf ePsf] Aoj:yf ;d]tsf] cfwf/df ;'emfj k|:t't ug'{ kg]{5 .