CSS Examination Syllabus - Accountancy and Auditing

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Accountancy and Auditing ( Total Marks - 200 )
PAPER I (Marks-100)
ACCOUNTING

Principles of Accounting and their applications to all types of Business Organizations Banking, Insurance, Investment, Trading and Industrial Concerns, Accounting for non-profit Organisations. Work-sheet. Financial statements, Financial Reporting, Financial Analysis and Budgeting, Depreciation, Partnership.

Note-Accounting for Executors, Trustees of Deceased Persons, Liquidators, Receivers, Official Agencies, Assignees etc. and Accounting for Multinational Corporation will not be included.

PAPER II (Marks-100)

  1. Cost Accounting
    Principles of Cost Accounting, Relationship of Cost Accounting to Financial Accounting, Cost Accounting as a tool of management-use of Cost information, Cost flow, Cost elements, Costs classification. Process Cost and job-order Cost Accounting, Costing for Joint and by-Products. Standard Cost Accounting, reconciliation of Financial Accounts with Cost Accounts.
  2. Auditing
    Principles of Auditing, The Accounting System, Its importance to lndependent Audit, Internal Control, Internal Audit. Rights and Duties of Auditors. Professional Liabilities of an Auditor. Application of Auditing Principles and Techniques to all Types of Trading, Commercial. Industrial, Banking, Insurance and Investment under-takings, Audit programme. Special Audit Investigation of actual or suspected Frauds, Limitations of Audit, Audit Report, Certificates and Opinion as required under Companies Act, Securities Exchange Authority Rules. Auditing and EDP Systems.
  3. Income Tax
    Principles for Computing total income and total world income for purposes of Income Tax, Self Assessment. Specialised knowledge of Income Tax will not be expected. Candidates will be required to have a sound grasp of the provisions of Section 10 of the Income Tax Act and a working knowledge-only of Sections 9(1), 15, 16(1), 17(1) 19(1), (2), (a), 30(1) & (2). 31(1) 11 No. Schedule (Item No. 66 & 71 to 75) 39(1) & (a) 49, 69(4) 12(II), 1st Schedule 53(1), 55(1), 56, 61, 59(1), 60, 62, 68. 12(2) and the connected rules of the Income Tax Ordinance 1979 as amended todate.
  4. Business Organization and Finance
    Nature and Scope of Business Organization, Forms of Business Organization-Sole Proprietorship, Partnership, Joint Stock Company, Cooperative Society, Company Promotion and Management, Insurance, business Combinations, Principles of Business Finance, Short Term, Intermediate Term and Long Term financing, expansion and contraction, Ratio analysis-Sources and flow, statement, Role of Financial Institutions.

Suggested Readings

    • Title
    • Author
    • 1
    • Accountancy
    • Pickles, W.
    • 2
    • Advanced Accounting Vol. I & II
    • Muin-ud-Din
    • 3
    • Book Keeping and Accounts
    • Big, W.S.
    • 4
    • Principles and Practice of Book Keeping and Accounts
    • Vickery, B.G.
    • 5
    • Cost Accounting, Planning and Control
    • Matz and Usry
    • 6
    • Cost Accounting
    • Nisar-ud-Din
    • 7
    • Cost Accounting
    • S. Qavi Ahmed
    • 8
    • Auditing
    • Dicksee, L.R.
    • 9
    • Companies Act 1984
    • 10
    • Practical Auditing
    • Spiecer and Pegler
    • 11
    • Principles and Procedure of Auditing
    • Kh. Amjad Saeed
    • 12
    • Income Tax Ordinance 1979 (amended to date)
    • 13
    • Income Tax Law (Latest edition)
    • Kh. Amjad Saeed
    • 14
    • Business Organization
    • Nisar-ud-Din
    • 15
    • Principles and Practice of Commerce
    • Stephenson
    • 16
    • Basic Business Finance
    • Hunt, Williams and Donaldson
    • 17
    • Income Tax Law Vol. I & II (Latest edition)
    • Luqman Baig

Check other Subjects and Syllabus below:

Compulsory Subjects

General Knowledge

Optional Subjects:

(subjects carrying a total of 600 marks to be selected)

Group A

Subjects carrying not more than 200 marks can be opted.
Note: Business Administration cannot be opted in combination with Public Administration

Group B

Subject/s carrying not more than 200 marks can be opted.

Group C

Subjects carrying not more than 200 marks can be opted.

Group D (Science Subjects )

Subject/s carrying not more than 200 marks can be opted.

Group E (History Subjects )

Subjects carrying not more than 200 marks can be opted.

Group F

Subject/s carrying not more than 200 marks can be opted.
Note: International Law CANNOT BE opted in combination with International Relations.

Group G

Subjects carrying not more than 200 marks can be opted.

Group H (Regional Languages )

Subject/s carrying not more than 200 marks can be opted.
Regional Languages: Not more than one of the 4 subjects can be opted.

Group I (National and Foreign Languages )

Subjects carrying not more than 200 marks can be opted.
National/Foreign/Classical Languages: Not more than one of 4 subjects can be opted. Note: Urdu can not be combined with Regional Languages.

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