Gambar Profil burningdew
Bendera Pakistan Islamabad, Pakistan
Anggota sejak May, 2006
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QUANTITATIVE METHODS Mathematics Basic Mathematics, Financial Mathematics, Calculus, Matrix and Determinants Statistics Statistical Methods, Probability & Probability Distribution, Sampling and Decision Making INTRODUCTION TO ECONOMICS AND FINANCE Economic Concepts, Microeconomics, Macroeconomics, National Income, Government and the Economy, Fiscal Policy, Money and Monetary Policy Capital, International Trade FINANCIAL ACCOUNTING Introduction to business and accounting theory, Accounting Theory, Financial accounting practices, Accounting Records, Introduction to Double Entry, Adjustments before Final Accounts, The Final Accounts of Sole Traders and Partnership, Receipt and payment accounts and accounts from incomplete records, Other specialized areas, Accounts of limited companies, Specialized accounting treatments, Other accounting and reporting issues, International Accounting Standards and International Financial Reporting Standards. MERCANTILE LAW Introduction to Legal System, Contract Act 1872, Partnership Act 1932, Negotiable Instruments Act 1881, Sale of Goods Act 1930, Trust Act 1920, Carriage of Goods by Sea Act 1925 COST CONCEPTS, USES AND CLASSIFICATION ELEMENTS OF COST ACCOUNTING Material Material purchasing, receiving and issuing procedures and its documentation, Inventory recording system, Basis of valuation, Reconciliation of Bin Card and Stock Card, adjustments for inventory differences, Valuation of inventory at lower of Cost and Net Realizable Value, Economic Order Quantity and Inventory Levels, Segregation of material for selective control (ABC Plan) Labor Overheads Manufacturing expenses – actual and applied, Over or under applied overhead, Concept of production and Service Departments, Basis of apportionment and allocation of service department overheads to production department COSTING SYSTEMS Fundamentals of Cost Accounting Information System, Manufacturing Cost Accounting Cycle, Chart of accounts, Factory Ledger and accounting entries, Reconciliation of Cost and Financial accounts, Job order Costing, Process costing, Treatment of Joint Products and By-Products COST BEHAVIOR Analysis of fixed, variable and semi variable expenses, Direct cost and Indirect cost, Cost estimation using high-low points method and linear regression analysis, Marginal costing and Absorption costing, Product cost and Period cost, Break even analysis and charts PLANNING AND CONTROL Principles of Budgeting, Cash Budgets, Revenue Budgets, Flexible Budgets, Projected Income statement and Balance Sheet, Standard Costing concepts DECISION MAKING Opportunity Cost, Relevant Cost, Make or buy decisions, Pricing for special orders, Further processing decisions, Utilization of spare capacity, Decision with limiting factors (excluding linear programming) AUDITING General concepts and principles of audit, Performance of audit, Audit conclusions and reporting, Specific areas CORPORATE LAWS AND SECRETARIAL PRACTICES laws relating to formation, amalgamation and operations of a company and secretarial practices
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