01.

Fundamentals of business taxation :-

 Calculation of Taxable profit

 Define
 Calculation of VAT
 Define
 Double taxation relief
 Explain
 Types Of overseas operation :-
 Subsidiary
 Branch

02. Accounting For investment

03. Consolidated statement of financial position :-

 Group :-
 Define
 Control :-
 Define
 NCI :-
 Define
 IFRS 10 Consolidated financial statements :-
 Explain
 Acquisition Accounting (IFRS 03) :-
 Explain
 Goodwill calculation (IFRS 03) :-
 Explain

04. Consolidated statement of profit or loss and other comprehensive income :-

05. Associates IAS 28 :-

 Definition
 Significant influence :-
 Define

06.Regulatory Environment

07.Conceptual Framework

08.External Audit :-

 Audit Report :-
 Explain
 Contents
 Types
 Unmodified opinion
 Explain
 Modified opinion
 Qualified opinion
 Explain
  Adverse opinion
 Explain
 Disclaimer of opinion
 Explain

09.Code Of Ethics

10.Corporate governance

11.Introduction to single entity accounts

12.Statement of cashflows

13.Non-current assets

 IAS 16 PPE :-
 Define
 Intial recognition
 Subsequent expenditure
 Measurement after initial recognition
 Depreciation
 Revaluation
 IAS 23 Borrowing cost :-
 Define
 Accountings
 IAS 38 Intangible assets :-
 Define
 Initial recognition
 Purchased intangibles
 Research
 Development
 Define
 Cirteria
 Amortisation
 Revaluation
 IAS 36 Impairment of asset
 Define
 Recognition

14. IFRS 05 Non- current assets held for sale and discontinued operation

 Non-current asset held for sale

 Define
 Criteria
 Recognition
 Discontinued operation :-
 Define
 Recognition

15. IAS 20 Government Grants :-

  Introduction
 Types :-
 Revenue grants :-
 Example
 Recognition
 Presentation
 Repayment
 Capital grants :-
 Example
 Presentation
 Netting off method
 Deferred income method
 Repayment

16. IAS 2,10, and IFRS 8 :-

 IAS 2 Inventories :-
 Define
 Measurement of inventories
 Costs not included in inventory
 Methods :-
 FIFO
 Weighted average
 IAS 10 Events after reporting period :-
 Define
 Types :-
 Adjusting events :-
 Define
 Examples
 Non-adjusting events :-
 Define
 Examples
 IFRS 08 Operating segment :-
 Define
 Identification

17. IAS 12 Income tax

18. The effects of changes in exchange rate :-

 Functional currency
 Define
 Presentation currency
 Define
 Translation of foreign currency transaction
 Initial recognition
 Subsequent measurement
 Setteled transaction
 Unsetteled transaction
  Monetary items
 Non-moneytary items

19.Employee benefits :-

 Pension plan :-
 Define
 Types :-
 Defined Contribution plan
 Define
 Accounting
 Defined Benefits plan :-
 Define
 Accounting
 Measuring pension plan liability and pension plan assets
 Remeasurement component
 Define
 Actuarial gain or loss

20. Short-term finance and short-term investment :-

 Short-term finance:-
 Sources :-
 Trade payables :-
 Explain
 Benefits and drawbacks of paying supply late
 Financing exports :-
 Documentary credits
 Bills of exchange
 Export factoring
 Forfaiting
 Short-term investment :-
 Sources
 Investment criteria :-
 Maturity
 Return
 Risk
 Liquidity
 Diversification

21.Working capital management :-

 Working capital ;-
 Define
 Cashflow vs Profit
 Working Capital cycle :-
 Define
 Working capital management policies :-
 Aggresive policy :-
  Define
 Benefits
 Moderate policy :-
 Define
 Conservative policy :-
 Define
 Benefits
 Liquidity Ratios :-
 Current ratio
 Quick ratio
 Interpretation of liquidity ratio
 Steps to shortening the working capital cycle

22. Working capital management- receivable and payable :-

 Key aspects of receivables management :-

 Assessing the creditworthiness of customer:-
 Explain
 Setting credit limit :-
 Explain
 Invoicing promtly and collecting overdue debts :-
 Explain
 Monitering the credit sysytem :-
 Explain
 Methods :-
 Age analysis
 Ratios
 Statistical data
 Factoring receivables ;-
 Define
 Advantages and disadvantages
 Invoice discounting :-
 Define
 By delaying payment to suppliers, entities face possible problems :-
 Explain

23. Working capital management - Inventory control

24. Working Capital Management – Cash Control :-

 Reasons for holding cash :-

 Explain
 Decsions taken to deal with short-term cash deficit