CSS Syllabus for Subjects of Accountancy and Auditing Economics Business Administration Public Administration

Group A Subjects & syllabus

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

1.
Accounting & Auditing
200
2.
Economics
200
3.
Business Administration
100
4.
Public Administration
100

 

1.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.

2.ECONOMICS Total Marks-200
PAPER-I (Marks-100)

1. Micro Economics
Consumer behaviour. Determination of market demand and supply, theory of the Firm, Producer’s equilibrium, Pricing of the factors of production.
2. Macro Economics
Basic Economic Concepts. National Income Accounting, Consumption Function and Multiplier, Determination of equilibrium level of income and output, Inflation.
3. Money and Banking
Functions of Money. Quantity Theory of Money, The Fisher and Cambridge Formulations. Systems of note issue, Credit Creation, Functions of Central Banks, Instruments of credit control, Theory of Liquidity Preference.
4. Public Financing
Government expenditure. Sources of Government Revenue, Types of taxes, Incidence of different taxes, Public Debt, Objectives, methods of repayment. Deficit financing.
5. International Trade
Theory of Comparative costs, Arguments for Protection, Balance of payments, International liquidity. International Money and Banking Institutions.

PAPER-Il (Marks-100)

PAKISTAN’S ECONOMY
1. Definition and measurement of Development. Characteristics of under development, Rethinking on the concept of Development Growth vs. Redistributive justice, Absolute and Relative Poverty, Basic Needs Approach.
2. Planning Experience of Pakistan : A critical evaluation of the strategy of economic planning.
3. Agricultural Development in Pakistan Changes in Agricultural Policies over plan periods, Major Monetary and Fiscal measures to promote Agricultural development, Green Revolution Strategy and its implications for growth and redistribution, Land Reforms and changes in the Tenure System l950-1980. Cooperative Farming.
4. Industrial Development in Pakistan Early industrialisation strategy, Creation of Financial and Development Institutions, Major monetary and fiscal measures to promote industrial development. Changing role of public sector over the plan periods, Evaluation of Nationalisation Policy Concentration of industrial income and wealth.
5. Role of Foreign Trade and Aid in economic development, Trends in Pakistan’s Balance of Payments, Changes in direction of trade, Trends in Pakistan’s major exports and imports, Causes of significant changes in the trends, the role of migration and remittances in Pakistan’s economy, costs and benefits of Foreign Aid.
6. Privatization, denational isation And deregulation, conceptual and operational aspects, International comparisons.

3.Business Administration (Total Marks – 100)

Candidates will he asked to attempt total Five questions including one compulsory (objective type) question. They will attempt at least one question (out of two) from each part. Short note within the question (with-omit choice) can also he given.

PART-I

MANAGEMENT
1. Nature And Scope of Management-Different Schools of thought.
2. Planning – Planning process; Planning tools; Change Management.
3. Organisation – Type of Organisation; Theory of Organisation; Group dynamics ; Staffing.
4. Actuating-Leading; Approaches to Leadership-Coordinating: Communicating; Motivating.
5. Controlling-Budgetary Control; Budgetary process.
PART-II

PRINCIPLES OF MARKETING
1. An overview of Marketing.
2. Marketing’s Role in Society and inside a Firm.
3. Environment of Marketing.
4. Strategic Planning and Marketing.
5. Marketing Mix i.e. Product, Pricing, Place (Distribution, Channels), Wholesaling, Retailing, Sales Promotion (Advertising, Public Relations).
6. Global Marketing.
PART-III

FINANCIAL MANAGEMENT
1. Nature and Scope of Financial Management
2. Interpretation of Financial Statement-Ratio analysis, Trend analysis-Common size analysis.
3. Time Value of Money-Concept of TVM; Net Present Value; Pay Back period; Internal rate of return.
4. Working Capital Management – Cash Management; Receivable Management; Inventory Management.
5. Port Folio Management-Types of Investment; Financial Securities; Diversification of Risk.
6. Accounting – Accounting Cycles, Preparation of Financial Statements; Balance Sheet, Income Statement.

4.Public Administration

(Total Marks 100)

1. Public Administration -Its nature and scope, the role of Public Administration in a modern Welfare State.
2. Major Schools of thought in Administration, Scientific Management Movement Human Relationalists; Behavioural School; Systemic theory.
3. Bureaucracy,- Concept of Bureaucracy, Theories of Bureaucracy, Ecology of Bureaucracy; Bureaucracy of Pakistan as a Change Agent.
4. Administrative Leadership,- Approaches to the study of Leadership, Forms of Leadership, Leadership qualities.
5. Administrative Accountability,- Internal and External Controls; Executive Control, Legislative Control, Judicial Control, Ombudsman, Public Opinion and Pressure Groups; Problems of Administrative, Accountability in Pakistan.
6. Planning, -Types of Plans, Planning Process; Principles of Planning, Planning Machinery; the system of planning and programming in Pakistan, Planning Machinery in Pakistan.
7. Organization, -Types of Organization. Theories of Organization, Principle of Organization, The Organization of Federal and Provincial Governments in Pakistan, Public Corporations in Pakistan.
8. Personnel Administration,-Nature and scope of Personnel Administration; Personnel Functions. Tools of Personnel Management, Salient Features of the system of Public Personnel Management in Pakistan.
9. Controlling and Co-ordination – Forms of Controls, Control Mechanism, the process of Control, Principles of Controlling: Principles of Coordination; Machinery for Coordination; Problems of Coordination in Public Administration in Pakistan.
10. Communication, Types of Communication, Communication Channels, Communication Process, Principles of Communication.
11. Financial Administration, – Elements of Financial Administration. Performance and programmed Budgeting. Capital Budget, Principles of Budgeting, Auditing and Accounting.

 

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