PMS Syllabus for the Subject of Commerce and Accounting

PMS Syllabus for the Subject of Commerce and Accounting
Total Marks: 100A. Introduction to Accounting, generally accepted accounting principles, accounting cycle, cash book and bank reconciliation statement, work sheet. Depreciation, Financial Statements, financial reporting, cash flow statement, financial analysis,accounting for leasing, contract accounts.

B. Principles of cost account, cost accounting as a tool of management, cost elements. Cost classification, cost accounting cycle, Job order costing, process costing, factory overhead variances, standard costing, and break-even analysis.

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  1. Meigs & Meigs, Accounting
  2. Ghani M.A., Principles of Accounting.
  3. Ghani M.A. Advanced Acounting
  4. Uzair Hussain, Advanced Accounting
  5. Shukla & Grewal, Advanced Accounting.
  6. Nisar ud Din, Cost Accounting
  7. Matg A. Usary, Cost Accounting.
  8. T. Lucey, Cost Accounting.
  9. S. Naqvi Ahmad, Cost Accounting



Total Marks: 100

A. Economic resources of Pakistan. Problems & Development of Industrial Sector, Exports & Imports, Economic Planning & Budgeting.

B. Salient feature of income tax law in Pakistan. Calculation of total income and income tax payable under the head of salary, Income from business & profession and income from house property. First & second schedule of income tax ordinance 2001. Salient features of Sales Tax Act. Registration under Sales Tax Act, Furnishing of Returns Under Sales Tax.

C. Risk management, external audit and submission of audit reports.

D. Various forms of business organization. Sole proprietorship partnership, joint stock Company, their formation & management, capital structure & capital budgeting, business finance, its sources, short term & long term.

E. Role & functions of Commercial Banks & Central Bank, Letter of Credits, Islamic Mode of Finance.

F. Nature of Business Management, Functions of Management, Planning,
Organizing, Staffing, Motivating, Leadership & Controlling, Factory Location,
Layout, Scientific Management.

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