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Download ASSOCIATION OF ACCOUNTANCY BODIES IN WEST AFRICA (ABWA) & THE INSTITUTE OF CHARTERED ACCOUNTANTS OF NIGERIA (ICAN) ACCOUNTING TECHNICIANS SCHEME, WESTAFRICA ATSWA REGULATIONS & SYLLABUS EFFECTIVE FROM SEPTEMBER 2011 1 CONTENTSPAGES Foreword.............................................................................................Introduction........................... ..............................................................Philosophy of the New Syllabus...........................................................Objective of the Scheme......................................................................Potential Beneficiaries of the Scheme.................................................Benefit of the Scheme.........................................................................Entry Requirements.............................................................................Registration for Student Membership...................................................Privileges of Students..........................................................................Practical Experience............................................................................Membership......................................... ................................................Progression to the Professional Cadre.................................................Examination............................................................ ............................Publications.........................................................................................Secreta riat............................................................................................Structure of the Syllabus......................................................................Examination Time Table.....................................................................Absence from an Examination.............................................................Misconduct in an Examination............................................................Examination Results............................................................................Exemption Guidelines......................................................................... 2 Pages P A P E R P A R T I 1. Basic Accounting Processes and Systems....2. Economics..3. Business Law.4. Communication Skills..PART II5. Principles and Practice of Financial Accounting.....6. Public Sector Accounting.7. Quantitative Analysis.8. Information Technology.PART III9. Principles of Auditing..........................................10. Cost Accounting

..........................11. Preparing Tax Computations and Returns12. Management. 3 FOREWORD At 34th Council meeting of the Council of the Association of Accountancy Bodies in West Africa(ABWA), it was decided that there was the need for the formation of Accounting Technicians Schemefor West African sub-region to serve as vehicle for providing a regionally recognised and accepted professional qualifications for the supporting staff of Professional Accountants within the sub-region.This syllabus is the product of the Councils decision.The ATSWA fulfils a dire need to produce a cadre of middle level manpower within the sub-regionrequired to give effective support and assistance to the professionally qualified Accountant so as to maximize the latters efforts. The scheme was conceived as a means primarily of upgrading the skilland competence of the numerous middle-level and potential lower grade workers in an accountingoffice who require such higher skills both to do their work more competently and to enhance their career potential while giving them status. The wisdom a nd foresight o f A B W A C o u n c i l i n developing this scheme is borne out of the tremendous patronage which the similar schemes of someindividual member bodies has received in their respective countries.T h e s yl l a b u s a t t e m p t s t o m e e t t h e d u a l go a l s o f t h e s c h e m e t h r o u g h t h e s u b j e c t s t r u c t u r e a n d coverage. It has also been aligned with the respective syllabi of the member bodies within ABWAcurrently conducting such examination. The 12-subject-3-level structure examination combinessubjects which address purely the knowledge-skill needs of the potential ATSWA graduate (to be known as AATSWA) working in an office with others which are mainly of a theoretical or conceptualnature and therefore serve as a foundation for the higher levels of the Professional Examination.In d r a w i n g u p t h i s s yl l a b u s , t h e A B W A C o u n c i l w a s m i n d f u l o f reciprocity with other major accounting bodies in the UK, America, Canada, e t c . T h e o v e r a l l o b j e c t i v e i n t h i s r e g a r d i s t h a t ultimately, graduates of the scheme would be able to compare favourably wit h their counterpartselsewhere and thus enjoy reciprocal recognition.4 1 . INTRODUCTION T h e P r o f e s s i o n a l A c c o u n t a n t p l a ys p i v o t a l m a n a g e r i a l , a d v i s o r y a n d e v a l u a t i v e r o l e s i n todays modern business environment. Users of the profession expect professional accountantsto operate to the highest standards of competence, probity and expertise.The job of Professional Accountants has become more challenging in the face of globalisation,regional integration and advanced technology. In performing these functions, the ProfessionalAccountant requires the assistance of trained and able accounting technicians. 2. PHILOSOPHY OF THE NEW SYLLABUS The S yll abus has in some si gnificant wa ys, strengthened the e d u c a t i o n a n d t r a i n i n g requirements necessary to produce technicians:( i ) w h o w i l l play supporting role to the Professional Accountants(ii)whose primary duty will be to maintain the accounting system already d e s i g n e d b y Professional Accountants( i i i ) w h o m a y s o m e t i m e s w o r k independently without supervision ( i v ) w h o c a n a d e q u a t e l y m e e t t h e

n e e d s o f : - Public sector (including Local Government and Inland Revenue)- Industry, Commerce, and Audit practice( v ) w h o w i l l b e w e l l e q u i p p e d t o a d v a n c e t o t h e Professional Examination level. 3 . O B J E C T I V E S O F T H E S C H E M E The Accounting Technicians Scheme West Africa (ABWA) has the following objectives:( i ) t o provide a recognized qualification for the accounting and auditing staff e m p l o ye d i n the public sector, industry, commerce and in the offices of practicing accountants.( i i ) t o h e l p m e e t t h e t e c h n i c i a n s s t a f f i n g n e e d s o f t h e e c o n o m y e s p e c i a l l y t h o s e o f v a r i o u s governments and parastatals in accounting areas.( i i i ) t o give status to Accounting Technicians. ( i v ) t o p r o v i d e o p p o r t u n i t y for the Accounting Technicians to progress towards f u l l qualification as Professional Accountants.5 4. POTENTIAL BENEFICIARIES OF THE SCHEME It is believed that the entire economy will benefit from the increased productivity of a well-trained and disciplined work-force. The individual Technician as well as the Organizationhe/she works for will also benefit.Specifically the following are some of the beneficiaries:( i ) T h o s e h o l d i n g s u p e r v i s o r y a c c o u n t i n g p o s i t i o n s i n G o v e r n m e n t , C o m m e r c e a n d Industry, Finance and Revenue Departments.( i i ) A c c o u n t s C l e r k s o r s u p e r v i s o r s i n G o v e r n m e n t - o w n e d companies and parastatals. ( i i i ) O f f i c e m a n a g e r s a n d a u d i t c l e r k s i n practicing firms. 5. BENEFITS OF THE SCHEME The benefits of the scheme to the Accounting Technicians include the following:( i ) A b i l i t y t o w o r k a n d m o v e i n a l l t yp e s o f b u s i n e s s o r g a n i z a t i o n s a n d s e r v i c e s w i t h i n t h e sub-region( i i ) P o s s e s s i o n o f a r e c o g n i z e d a c c o u n t i n g q u a l i f i c a t i o n (iii)Promotion opportunities for those who are already in e m p l o ym e n t ( i v ) E x e m p t i o n f r o m s o m e o f t h e P r o f e s s i o n a l E x a m i n a t i o n P a p e r s o f m e m b e r b o d i e s Institutes and those of other professional bodies. 6. ENTRY REQUIREMENTS Entry requirements vary from country to country and each country specific requirements is oni t s and ABWA websites. Kindly visit the website of ABWA and/or the country yo u a r e interest in. You may please peruse the website addresses as listed below: S / N C O U N T R Y W E B S I T E 1.2.3.4.5.Institute of Chartered Accountants of Nigeria (ICAN)Institute of Chartered Accountants of Ghana (ICAG)Liberia Institute of Certified Public Accountants (LICPA)I n s t i t u t e o f C h a r t e r e d A c c o u n t a n t s o f S i e r r a L e o n e (ICASL)The Gambia Association of Accountants (GAA)www.ican-ngr.orgwww. icagh.comwww.iicpa.comwww.ica-sl.org www. gaa.gm 6

7.REGISTRATION FOR STUDENT MEMBERSHIP Candidates who wish to write the ATSWA examinations must first register as students under the scheme. Application for registration must be made on the prescribed form and received bythe member-body for eligibility to enter for the subsequent examinations. 8 . P R I V I L E G E S O F S T U D E N T S S t u d e n t s m a y u s e t h e S t u d e n t s Li b r a r y l o c a t e d a t t h e S e c r e t a r i a t s o f t h e m e m b e r b o d y. Students may take part in activities such as lectures and seminars or symposia organized bythe local accountancy body. 9. PRACTICAL EXPERIENCE Students are expected to gain practical experience either in a professional practicing firm or inthe accounting department of any recognized organization in industry, commerce and publicsector. 1 0 . M E M B E R S H I P On successful completion of ATSWA examinations, graduates of the scheme s h a l l b e inducted into membership and designated AATWA. 11.PROGRESSION TO THE PROFESSIONAL CADRE Candidates who have completed the examinations under the scheme may register for theProfessional Examinations of local accountancy body and shall be granted exemption in linewith exemption policy of the member body. 12. EXAMINATION i E x a m i n a t i o n D a t e The examination will be taken in March and September of each year. The registrationfor the March examination closes on 28th February and registration for the September examination closes on 31st August. The examination will be open only to studentsregistered under the scheme. It will be in three parts. Each part shall consist of four papers. Candidates shall take one part at a time and in a sequential order (i.e. Part I,Part II, and Part III).7 i i C r e d i t a n d R e f e r r a l S y s t e m Part I & II Candidates are to sit for all the four papers in parts I and II and will be credited withany paper passed. Credits will also be given for any of the outstanding papers as theyare passed. Part III Candidates are to sit for all the four papers in this part and pass at least two subjects b e f o r e c r e d i t c a n b e gi v e n . C r e d i t s w i l l b e g i v e n f o r a n y o f t h e r e m a i n i n g p a p e r s passed at any subsequent sitting.C a n d i d a t e s m u s t p a s s a l l t h e s u b j e c t s a t t h a t p a r t o f t h e e x a m i n a t i o n w i t h i n s i x consecutive diets i.e three consecutive years, otherwise, all credits granted will becancelled. i i i C e n t r e s The examinations are held at the designated c e n t r e s i n m e m b e r c o u n t r i e s . A t t h e discretion of ABWA Council, examinations may be arranged at other centres. 13. PUBLICATIONS The ABWA Council shall produce the following publications for the benefit of students:( a ) M e m b e r s J o u r n a l ( b ) S t u d e n t N e w s l e t t e r (c)Past Questions and Answers,

a n d (d)Pilot Questions and Answers, each time the syllabus is reviewed. 1 4 . S E C R E T A R I A T The ABWA Councils Secretariat is located at:Akintola Williams HousePlot 2048, Michael Okpara StreetOff Olusegun Obasanjo WayZone7, P.O. Box 7726,Wuse DistrictAbuja, NigeriaTel: 234-9-5239844Fax: 234-9-5239844E-mail: _abuja@yahoo.comAll enquiries should be directed to the Executive Secretary8 15.STRUCTURE OF THE SYLLABUS The syllabus has a three-part structure with twelve subjects as follows: N e w S y l l a b u s O l d S y l l a b u s P a r t I P a r t I 1 . 1 B a s i c A c c o u n t i n g P r o c e s s e s & S ys t e m s 1 . 1 B a s i c A c c o u n t i n g Processes & S ys t e m 1 . 2 E c o n o m i c s 1 . 2 E c o n o m i c s 1 . 3 B u s i n e s s L a w 1 . 3 B u s i n e s s L a w 1 . 4 C o m m u n i c a t i o n S k i l l s 1 . 4 C o m m u n i c a t i o n S k i l l s P a r t I I P a r t I I 2.1 Principles and Practice of Financial Accounting 2.1 Principles and Practice of Financial Accounting 2.2 Public Sector Accounting 2.2 Government Accounting 2.3 Q u a n t i t a t i v e A n a l y s i s 2 . 3 Q u a n t i t a t i v e A n a l y s i s 2.4 Information Technology 2.4 Information TechnologyP a r t I I I P a r t I I I 3.1 Principles of Auditing 3.1 Principles of Auditing and Financial Statement 3.2Cost Accounting 3.2 Cost Accounting and Budgeting 3.3 Preparing Tax Computation and Returns

3.3 Preparing Tax Computation and Returns3 . 4 M a n a g e m e n t 3 . 4 M a n a g e m e n t 16.EXAMINATION TIME-TABLE The ATSWA syllabus shall be operational from September, 2011T I M E P A R T I P A R T I I P A R T I I I TUESDAY08:30-11:30HRS GMTBasic AccountingProcesses &SystemsPrinciples &Practice of FinancialAccountingPrinciples of Auditing13:30-16:30HRS GMTB u s i n e s s L a w I n f o r m a t i o n TechnologyManagementWEDNESDAY08:30-11:30HRS GMTE c o n o m i c s Q u a n t i t a t i v e AnalysisCost Accounting13:30-16:30HRS GMTCommunicationSkillsPublic Sector AccountingPreparing TaxComputation &Returns9 17. ABSENCE FROM AN EXAMINATION Examination entries cannot be withdrawn after the closing date in any circumstance. Any fees paid are non refundable and may not be transferred to subsequent examination. 18. MISCONDUCT IN AN EXAMINATION The examination regulations prohibit a student from:a . t a k i n g i n t o t h e examination room or possessing, while in that room, any b o o k s , n o t e s or other materials except those which have been authorized i n t h e E x a m i n a t i o n Attendance Docket; b . g i v i n g o r r e c e i v i n g a i d t o o r from another candidate or attempting to do so;c.refusing to obey any instruction from the Examination Supervisor or Invigilator;d.giving false or misleading information to the Examination Supervisor k . T h e S u p e r v i s o r i s e m p o w e r e d to discontinue the examination of any c a n d i d a t e suspected of misconduct and to require him/her to leave the examination room.i . A n y s t u d e n t w h o r e f u s e s t o c o m p l y w i t h t h e a b o v e r e g u l a t i o n s m a y b e l i a b l e f o r s u c h penalties as the ABWA Council may determine and direct. 19. EXAMINATION RESULTS The result of the examination shall, where practicable, be communicated by post to eachcandidate and will also be made availabl e on the websites of m e m b e r - b o d i e s a n d t h a t o f ABWA. No further correspondence relating to individual results will be entertained. 20. EXEMPTION GUIDELINESEXEMPTIONS IN THE ATSWA SYLLABUS ARE AS OUTLINED BELOW:Q U A L I F I C A T I O N E X E M P T I O N ( i ) N D ( A c c o u n t a n c y ) A l l s u b j e c t s i n p a r t I a n d I I (ii) ND (Financial Studies)All s u b j e c t s i n P a r t s I a n d P r i n c i p l e s a n d P r a c t i c e o f Financial Accounting Part II( i i i ) N C E ( A c c o u n t a n c y ) A l l s u b j e c t s i n P a r t s I a n d I I (iv) ND (Business

Studies/Business Admin.)/D B S A c c o u n t i n g A l l s u b j e c t s i n P a r t I e x c e p t B u s i n e s s L a w ( v ) A A T ( U K ) / C A T ( U K ) A l l s u b j e c t s i n p a r t s I , I I a n d I I I e x c e p t Business Law, Public Sector Accounting andPreparing Tax Computations and Returns.10 ( v i ) H N D A c c o u n t i n g A l l s u b j e c t s i n P a r t s I t o I I I o n l y (vii)University Diploma i n Accounting if dulya c c r e d i t e d b y t h e I n s t i t u t e A l l s u b j e c t s i n P a r t s I a n d I I o n l y ( v i i i ) N D A c c o u n t a n c y f r o m recognized but yet to bea c c r e d i t e d institutionsAll subjects in Part I o n l y ( i x ) Q u a l i f i c a t i o n s f r o m o t h e r recognized professionalSubject for subject exemption in Parts I and II only bodies( x ) N o n - A c c o u n t i n g d e g r e e o f r e c o gn i z e d UniversitiesSubject for subject exemption ( x i ) N o n - A c c o u n t i n g HND of Recognized institutionsSubject for subject exemption(xii)ND of Monotechnicsoffering AccountingAll subjects in Part I and subject for subjectr e l a t e d c o u r s e s e x e m p t i o n i n P a r t I I 11 PART IP A PE R 1 : B A S I C A C C O U N T I N G P R O C E S S E S A N D S Y S T E M S (i)COURSE TITLE:BASIC ACCOUNTING PROCESSES AND SYSTEMSAIMS: *To develop an appreciation of the role of accounting information.*To ex am i ne t h e c and i d at e s kn o wl e d ge an d u n d e r s t a n d i n g o f t h e b a s i c c o n c e p t s , methods and procedures followed in keeping financial records.* T o e x a m i n e c a n d i d a t e s a b i l i t y t o p r e p a r e f i n a l accounts for sole traders. OBJECTIVES: On completion of this paper, candidates should be able to:a . U n d e r s t a n d t h e nature, principles and scope of accounting and its r o l e i n t h e management of an organization. b . U s e t h e p r i n c i p l e s o f double entry to post transactions into the relevant ledger accounts.c . I d e n t i f y t h e s o u r c e d o c u m e n t s a s e v i d e n c e o f t r a n s a c t i o n s a n d r e l a t e t h e m t o r i g h t books of original entry.d . B a l a n c e o f f l e d ge r a c c o u n t s a n d e x t r a c t t h e t r i a l b a l a n c e , i d e n t i f y e r r o r s a n d e f f e c t t h e i r corrections.e . M a i n t a i n s i m p l e c a s h a n d p e t t y c a s h r e c o r d s . f.Prepare and explain the importance of bank reconciliation statements.g . P r e p a r e a n d e x p l a i n t h e u s e s o f con t ro l ac co un t s . h.Differentiate between capital and revenue i t e m s a n d e x p l a i n w h y t h e d i s t i n c t i o n i s necessary.i . C o l l e c t a n d collate information for preparation of final accounts of sole traders. j.Effect the necessary adjustments in the profit and loss account and balance sheet.k . R e c o r d p a y r o l l t r a n s a c t i o n s . l . R e c o r d income and expenditures transactions.m.prepare the

financial statements of not-for-profit organizations with n e c e s s a r y adjustments.12 STRUCTURE OF PAPER: The paper will be a three-hour paper divided into two sections: Section A (50 Marks):This shall consist of 50 compulsory q u e s t i o n s m a d e u p o f 3 0 multiple choice questions and 20 s h o r t a t t e m p t q u e s t i o n s covering the entire syllabus. Section B (50 Marks):Six questions, out of which candidates are e x p e c t e d t o a t t e m p t any four, at 12 marks each. CONTENTS:1 . N a t u r e A n d S i g n i f i c a n c e o f A c c o u n t i n g (a) Brief historical development of accounting(b) Purpose of accounting(c) Users of financial statements and their information needs(d) The range of accounting services provided to an organisation 2.Forms and Structures of Business Organisations (a) Sole Proprietorship; Characteristics, advantages and disadvantages(b) Partnership; Characteristics, forms, advantages and disadvantages(c) Limited Liability Companies; Characteristics and types (including provisions and reserves)( d ) P u b l i c E n t e r p r i s e s ; C h a r a c t e r i s t i c s , a d v a n t a ge s a n d d i s a d v a n t a g e s 3. Accounting Concepts and Conventions (a)The distinction between the entity and its owner (Entity Concept)( b ) H i s t o r i c a l c o s t c o n v e n t i o n ( c ) O t h e r c o n c e p t s : ( i ) G o i n g c o n c e r n ( i i ) M o n e y m e a s u r e m e n t ( i i i ) C o n s i s t e n c y (iv)Conservatism/p rudence( v ) M a t e r i a l i t y ( v i ) A c c r u a l / m a t c h i n g (v ii)Objectivity/fairness(v i i i ) R eal i s at i o n (ix)Periodicity/ T i m e I n t e r v a l 13 4. Accounting Processes (a)Main accounting source documents and their uses e.g. quotation, s a l e s a n d p u r c h a s e orders, delivery note, invoice and pro-forma invoice, credit note, debit note, remittanceadvice, receipt, payslip, payment voucher, etc.( b ) B o o k s o f o r i g i n a l ( p r i m e ) e n t r i e s o r D a y B o o k s : (i) Purchases Day Book (ii) Sales Day Book (iii) Purchases Returns or Returns Outward Book (iv) Sales Returns or Returns Inwards(v) Cash Book (single, two-column and three column)(vi) General Journal( c ) U s e s o f t h e J o u r n a l P r o p e r (d)Principles and practice of double entry b o o k k e e p i n g : (i) Ledgers and their classifications(ii) Postings by means of double entry(iii) Balancing-off ledger accountse ) T h e T r i a l B a l a n c e : (i) Purpose of extracting a trial balance(ii) Errors not affecting the agreement of the trial balance(iii) Errors that affect the agreement of the trial balance(iv) Use of suspense Accountsf ) D e b t o r s a n d C redit ors S tat em ents g ) A c c o u n t i n g f o r f i x e d a s s e t s (i) Types and characteristics of fixed assets(ii) Classification of expenditure into capital and Revenue and the importance of their distinction.( i i i ) A c c o u n t i n g f o r d e p r e c i a t i o n a n d d i s p o s a l o f f i x e d a s s e t s ; s t r a i gh t - l i n e a n d reducing balance methods only.h ) S i m p l e a d j u s t m e n t s a f f e c t i n g f i n a l a c c o u n t s : (i)

Provision for bad and doubtful debts(ii) Provision for discounts(iii) Accruals and prepayments(iv) Drawings account(v) Discounts allowed and received14 (vi) Distinction between current and long-term liabilities5. Control Accounts (i)Sales (Debtors) and Purchases (creditors) Control Accounts( i i ) D i f f e r e n t t y p e s o f e r r o r s (iii)Correction of e r r o r s ( i n c l u d i n g j o u r n a l s ) (iv)Reconciliation of control account with ledger, Sales ledger; purchase ledger. 6 . B a n k i n g T r a n s a c t i o n s ( a ) T y p e s o f b a n k a c c o u n t s (b)Banki ng m oni es recei ved ( i ) b a n k i n g d o c u m e n t a t i o n , e . g . p a y i n g - i n s l i p , c r e d i t a n d d e b i t c a r d documentation( i i ) m e t h o d s o f h a n d l i n g a n d s t o r i n g m o n e y, i n c l u d i n g s e c u r i t y a s p e c t s . ( i i i ) In t e r b a n k t r a n s f e r a n d s e t t l e m e n t s , e . g . c l e a r i n g r u l e s , etc.( c ) C o r r e c t i o n o f c a s h b o o k e r r o r s , ( d ) P r e p a r a t i o n o f bank reconciliation statement 7. Payroll Accounting (a)Simple payroll procedures:( i ) d o c u m e n t a t i o n ( i i ) a u t h o r i s a t i o n a n d a p p r o v a l (i ii )paym ent m ethods , e.g cas h, c h e q u e s a n d a u t o m a t e d p a y m e n t s (b)Calculation of gross earnings, deductions and net payments ( c ) B a s i c E m p l o y e e R e c o r d s (d)Recording of payroll transactions; journal preparation and postings to nominal ledger 8. Accounting for Cash Transactions ( a ) C a s h h a n d l i n g (b)Petty cash operations; imprest and non-imprest system( c ) C a s h s e c u r i t y (d)Keeping of a P e t t y c a s h b o o k 15 9.Preparation of Simple Financial Statements (a)Trading profit and loss account and balance sheet of s o l e t r a d e r s w i t h s i m p l e adjustments( b ) S i m p l e m a n u f a c t u r i n g a c c o u n t s (c)Accounts of not-for-profit organisations 10. Use of Computer Application Packages in (a)S al es and purchas e l edger ( b ) C o n t r o l a c c o u n t s (c)Payroll administration and accounting( d ) S t o c k C o n t r o l ( e ) B a n k R e c o n c i l i a t i o n RECOMMENDED TEXTS 1.ATSWA Study Pack on Basic Accounting Processes & Systems 2 . A j i l e y e J. O. and O. Adeti faGet Your Fi nanci al A c c o u n t i n g R i g h t , Books 1 and 2, Hadlley Lagos.3 . A . O . A k i n d u k o B a s i c A c c o u n t i n g ,

S p e t i n A k u r e , N i g e r i a 3. Appiah-Mensah, K.B Principles of Accounting4 . A n a o A . R A n i n t r o d u c t i o n t o F i n a n c i a l A c c o u n t i n g , Longman OTHER REFERENCE BOOK 1 Gavor,S.D.K.N Basic and Intermediate Accounting Vols 1 & 216 PAPER 2 : ECONOMICSAIM To examine candidates knowledge of basic principles and practice of Economics required of anAccounting Technician to function efficiently and effectively as a member of an organization. OBJECTIVES On completion of this paper, candidates should be able to know and understand the:( a ) b a s i c e c o n o m i c c o n c e p t s a n d p r i n c i p l e s i n t h e a n a l ys i s o f e c o n o m i c issues(b)features of the general economic environment in which individual, f i r m , go v e r n m e n t a n d o t h e r economic units operate( c ) b a s i s f o r r a t i o n a l e c o n o m i c d e c i s i o n s ( d ) a c t i v i t i e s o f r e gi o n a l a n d i n t e r n a t i o n a l e c o n o m i c o r g a n i z a t i o n s w i t h r e f e r e n c e t o t h e i r i m p a c t on the domestic economy( e ) e c o n o m i c i m p l i c a t i o n s o f t h e i n c r e a s i n g i n t e r - c o n n e c t i o n s a m o n g nations of the world. STRUCTURE OF THE PAPER The paper will be a three-hour paper divided into three Sections:Section A (50 marks): This shall consist of 50 compulsory questions made up of 30 Multiple ChoiceQuestions (MCQs) and 20 Short Answer Questions (SAQs) covering the entire syllabus.Section B Microeconomics (25 marks): This shall consist of three questions out of which candidatesare expected to attempt any two, each at 12 marks.Section C Macroeconomics (25 marks): This shall consist of three questions out of which candidatesare expected to attempt any two, each at 12 marks. CONTENTS MICROECONOMICS 1. An introduction to Economics and Economy ( a ) D e f i n i t i o n a n d s c o p e o f E c o n o m i c s (b)Basic economic concepts: Scarcity, choice, scale of preference, opportunity cost and production possibility curve (PPC)( c ) M a i n b r a n c h e s o f Economi cs: ( i ) M i c r o e c o n o m i c s ( i i ) M a c r o e c o n o m i c s ( d ) B a s i c e c o n o m i c p r o b l e m s o f s o c i e t y (e)Types, features and functions of economic systems ( f ) T h e m e t h o d o l o g y o f E c o n o m i c s 2. Theory of Value (a)The concepts of demand and supply: Laws of demand and supply(b)Determinants of demand and supply: Demand and supply f u n c t i o n s (c)Determination of consumer and producer surplus using demand and supply diagrams( d ) D i s t i n c t i o n b e t w e e n c h a n g e s i n quantity demanded/supplied and changes i n demand/supply( e ) D e t e r m i n a t i o n o f e q u i l i b r i u m p r i c e (f)Changes in demand and supply and their effects on the

market situation( g ) E x c e p t i o n s t o t h e l a w s o f d e m a n d a n d s u p p l y (h)Application of demand supply diagram: Price control and m i n i m u m w a g e l e gi s l a t i o n ( i ) E l a s t i c i t y o f d e m a n d a n d s u p p l y : D e t e r m i n a n t s , n u m e r i c a l e v a l u a t i o n , i n t e r p r e t a t i o n and application of :( i ) P r i c e e l a s t i c i t y o f d e m a n d a n d s u p p l y 17 ( i i ) I n c o m e e l a s t i c i t y o f d e m a n d (iii)Cross-price e l a s t i c i t y o f d e m a n d 3. Theory of Consumer Behaviour (a)The marginal utility theory(b)The indifference c u r v e t h e o r y 4. Theory of Production (a)Meaning, types and factors of production ( b ) R e w a r d s t o factors of production:(i)Wages, rent, interest and p r o f i t s (ii)The concepts of economic rent, quasi rent and transfer earnings( c ) S h o r t - r u n a n d l o n g - r u n i n p r o d u c t i o n a n a l ys i s (d)Product concepts: total product, average product and marginal product( e ) L a w o f d i m i n i s h i n g r e t u r n s ( f ) L a w o f r e t u r n s t o s c a l e (g)Economies and diseconomies of scales/predominance of small firms( h ) C o s t c o n c e p t s : t o t a l c o s t , average cost and marginal cost their behaviours a n d relationships( i ) R e v e n u e c o n c e p t s : t o t a l r e v e n u e , a v e r a g e r e v e n u e and marginal revenue(j)Division of labour: meaning, advantages, d i s a d v a n t a g e s a n d l i m i t a t i o n s ( k ) Lo c a t i o n o f i n d u s t r y: m e a n i n g a n d f a c t o r s i n f l u e n c i n g l o c a t i o n o f i n d u s t r y with appropriate examples from the West African Sub-region( l ) L o c a l i s a t i o n o f i n d u s t r i e s : m e a n i n g , a d v a n t a g e s a n d d i s a d v a n t a g e s ( m ) ( i ) B u s i n e s s o r ga n i s a t i o n : t yp e s , f e a t u r e s , a d v a n t a g e s a n d d i s a d v a n t a ge s (ii) Privatisation, Commercialisation, Nationalisation and Deregulation.5. Market Structures ( a ) T h e c o n c e p t o f m a r k e t (b)Distinction between perfect and imperfect markets(c)Meaning and features of perfect c o m p e t i t i o n , m o n o p o l y , m o n o p o l i s t i c c o m p e t i t i o n , monophony, oligopoly and duopoly( d ) P r i c e a n d o u t p u t d e t e r m i n a t i o n i n t h e s h o r t - r u n a n d l o n g - r u n u n d e r t h e c o n d i t i o n s o f perfect competition, monopoly and monopolistic competition( e ) P r o d u c t d i f f e r e n t i a t i o n a n d p r i c e discrimination(f)S ou r ce s and c ont r ol of m on o pol y po we r (g)Mergers and acquisitions, their advantages and disadvantages MACROECONOMICS 6. National Income (a)Basic national income accounting concepts: Gross Domestic P r o d u c t ( G D P ) , G r o s s National Product (GNP), Net National Product (NNP), National Income (NI), PersonalIncome (PI)and Personal Disposable Income (PDI)( b ) M e t h o d s o f computing National Income( i ) I n c o m e a p p r o a c h (ii)Output or product approach(iii)Expenditure approach (c)The concept of circular flow of income(d)Problems of measuring

n a t i o n a l i n c o m e (e)Uses and limitations of national income s t a t i s t i c s 18 (f)Factors determining the size of national income(g)The concepts of consumption, savings and investments within the f r a m e w o r k o f Keynesian macroeconomic setting( h ) D e t e r m i n a t i o n o f e q u i l i b r i u m national income and the concept of multiplier ( i ) T h e a c c e l e r a t o r t h e o r y 7. Money and Banking ( a ) M o n e y D e f i n i t i o n , e v o l u a t i o n , f u n c t i o n s , c h a r a c t e r i s t i c s , t yp e s a n d nature( b ) T h e s u p p l y o f a n d d e m a n d f o r m o n e y ( c ) T h e quantity theory of money( d ) T h e b a n k i n g s y s t e m (i)Commercial and Merchant B a n k s ( i i ) U n i v e r s a l b a n k i n g c o n c e p t (iii)The Central Bank Conventional and developmental functions(iv)Development banks, Deposit In s u r a n c e C o r p o r a t i o n , In s u r a n c e C o m p a n i e s a n d o t h e r Financial Institutions( e ) T h e m o n e y a n d c a p i t a l m a r k e t s : i n s t i t u t i o n s a n d instruments.( f ) M o n e t a r y p o l i c y: M e a n i n g , t a r g e t s a n d i n s t r u m e n t s . 8. Fundamentals of Public Finance ( a ) T h e c o n c e p t o f p u b l i c f i n a n c e (b)Sources of government revenue and pattern of government expenditure ( c ) T a x a t i o n : F o r m s , p r i n c i p l e s a n d u s e s ( d ) N a t i o n a l B u d g e t (i) Types and its role in the economy( i i ) S o u r c e s o f f i n a n c e f o r a d e f i c i t b u d g e t (e)Public Debt: Meaning , types and its roles in the e c o n o m y ( f ) F i s c a l P o l i c y : M e a n i n g , t a r g e t s a n d i n s t r u m e n t s 9. Inflation and Unemployment (a)Inflation: concepts, types, causes, effects and control(b)Unemployment: concepts, types, causes, effects and c o n t r o l ( c ) In f l a t i o n a n d u n e m p l o ym e n t p r o b l e m s i n W e s t A f r i c a a n d e f f o r t s t o c o n t r o l t h e m 10. International Trade and Finance (a)Distinction between Internal and International trade ( b ) R e a s o n s for International Trade(c)Theory of comparative cost a d v a n t a g e (d)Advantages and disadvantages of International Trade(e)Terms of trade, balance of trade and balance of payments(f)Trade barriers and the case for and against protectionism(g)The concepts of foreign exchange, foreign exchange r a t e , f o r e i g n e x c h a n g e m a r k e t s and foreign exchange regimes fixed and floating exchange rate regimes( h ) C u r r e n c y d e v a l u a t i o n , r e v a l u a t i o n , d e p r e c i a t i o n a n d a p p r e c i a t i o n , a n d t h e i r implications for the economy( i ) G l o b a l i s a t i o n a n d d e v e l o p i n g c o u n t r i e s 11. International and Regional Organisations ( a ) F u n c t i o n s o f : ( I ) T h e W o r l d B a n k G r o u p 19 -International Bank for Reconstruction and Development (IBRD)- I n t e r n a t i o n a l F i n a n c e C o r p o r a t i o n ( I F C ) -

International Development Guarantee Agency ( M I G A ) ( I I ) In t e r n a t i o n a l M o n e t a r y F u n d ( IM F ) (III)The African Development Bank (ADB) Group African Development Bank (ADB) - A f r i c a n D e v e l o p m e n t F u n d ( A D F ) - T h e N i g e r i a n T r u s t F u n d ( N T F ) ( b ) E c o n o m i c I n t e g r a t i o n ( i ) M e a n i n g a n d l e v e l s (ii)The Economic Community of West African States (ECOWAS)(c)Organisation of Petroleum Exporting Countries (OPEC)(d)United Nations Conference on Trade and Development ( U N C T A D ) ( e ) W o r l d T r a d e O r g a n i s a t i o n ( W T O ) 12. Economic Growth and Development (a)Concept and determinants of economic growth( b ) C o n c e p t o f e c o n o m i c d e v e l o p m e n t (c)Common characteristics of d e v e l o p i n g c o u n t r i e s (d)Development planning: Concepts, objectives, types and problems RECOMMENDED TEXTS :1 . A T S W A S t u d y P a c k o n E c o n o m i c s 2. Adebayo, Ademola (1988), Economics: A Simplified Approch, Lagos: African InternationalPublishing Ltd, Volume 1 and 23 . N k o o m , J C ( ) , M o n e y E c o n o m i c s i n G h a n a OTHER REFERENCE BOOK 1.Begg, D., Fisher, S. and R. Dornbuscg (2008), Economics, N e w Y o r k : T h e M c G r a w H i l l Education Ltd20 P A P E R 3 : B U S I N E S S L A W AIMS: To examine candidates knowledge and understanding of: the legal environment in which organisations in general and the a c c o u n t a n c y p r o f e s s i o n i n particular operate. the legal implications of business relationships and the relevance of legal rules to business sector,commerce and industry. OBJECTIVES :On completion of this paper, candidates should:a . k n o w t h e s t r u c t u r e , j u r i s d i c t i o n a n d f u n c t i o n s o f t h e l e g a l s ys t e m s a n d t h e r u l e s a p p l i c a b l e t o them. b . h a v e a w o r k i n g k n o w l e d ge o f t h e ge n e r a l p r i n c i p l e s o f c o n t r a c t t o a i d t h e i r d a i l y a c c o u n t i n g activities.c.be familiar with the legal rules governing specific contracts.d.be able to distinguish between the various forms of business associations and be conversant withthe main rules governing their operations.e.be able to identify and appreciate the respective duties of bankers and customers and recognise the nature of negotiable instruments as may be suitable for use as appropriate in their daily activitiesas Accounting Technicians.f . b e a b l e t o a p p l y t h e p r i n c i p l e s o f l a w t o s i m p l e c a s e studies. STRUCTURE OF THE PAPER

The paper will be a three-hour paper divided into two sections: Section A (50 Marks):This shall consist of 50 compulsory q u e s t i o n s m a d e u p o f 3 0 multiple choice questions and 20 s h o r t a n s w e r q u e s t i o n s covering the entire syllabus. Section B (50 Marks):Six questions, out of which candidates are e x p e c t e d t o a n s w e r any four, at 12 marks each.1. The Legal System (a) Sources of Law: Common law, equity and statutes of general application; Judicial Precedent,Legislation, Customary Law and International treaties. (b) The Court System: An outline of the structure and hierarchy of courts;Qualification of judges; composition and jurisdiction of the various courts. Special courts.21 (c) Forms of Legal Liability: Distinction between criminal and civil liability (d) Professional Ethics: Negligent misstatements2. Law of Contract Nature and essential elements of a valid contract: offer, acceptance, consideration, intention tocreate legal relations, capacity and consent.Conditions, warranties and exemption clauses.Illegal contracts and contracts in restraint of trade, vitiating factors.Discharge of contracts and remedies for breach of contract.3. Special Contracts( a ) A g e n c y : Creation and types; authority of agents; rights and duties of principals and agents andtermination of agency (b) Sales of Goods Meaning and Types of goods. Implied terms. The Caveat Emptor Doctrine. Transfer of title, passing of risk and the Nemo Dat Quod Non Habet rule. Breach of contract for saleof goods and remedies of the parties. (c) Hire Purchase and Equipment Leasing Meaning Formalities under the Common Law and the Hire Purchase Act. Implied andVoid terms. Rights and Obligations of the parties. Termination. Operating and FinanceLeasing. (d) Contract of Employment Nature and formation. Rights and Duties of the parties. Termination and Dismissal.Remedies for breach of contract. Redundancy. (e) Insurance: Meaning and Classification. Share capital. Meaning and features of the followingconcepts and principles insurable interest, premium, indemnity, utmost good faith,conditions and warranties, subrogation and contribution.4.

Law of Business Associations(a) Partnership Types and determination of existence. Authority of partners. Rights and duties of partners inter se. Partners and third parties. Dissolution of partnership.(a) Companies: Nature and functions of the Corporate Affairs Commission. Types of companies. Processo f incorporation. Company securities (shares and de bentures), directors, c o m p a n ymeetings. Majority Rule and Minority protection. Winding-up or liquidation.(a) Others: 22 Business Names, Incorporated Trustees and Unit trusts.5. Banking and Negotiable Instruments (a) The legal relationship between banker and customer and their respective duties.( b ) M e a n i n g a n d c h a r a c t e r i s t i c s o f N e g o t i a b l e In s t r u m e n t s . B i l l s o f e x c h a n g e , C h e q u e s a n d Promissory notes. Crossing of cheques.(c) Holder, Holder for value and holder-in- due-course.(d) Rights and Duties of the parties. RECOMMENDED TEXTS 1.ATSW A S tud y P ack on Bus iness Law2 . O b i l a d e , A . O . - T h e N i g e r i a n L e g a l S y s t e m , S p e c t r u m B o o k s . 3.Bondzi-Simpson, P.E.Company Law in Ghana, Methodist Book Depot, Accra OTHER REFERENCE BOOK 1 A t i y a h , P . S . S a l e s o f G o o d s , P i t m a n , L o n d o n 23 P A P E R 4 C O M M U N I C A T I O N S K I L L S AIM: To examine candidates competence in the use of those aspects of the English Language (both oraland written) that will ensure effective communication within and outside the organization. OBJECTIVES: On completion of this paper, candidates should be able to( a ) r e a d a n d u n d e r s t a n d t e x t s o n t e c h n i c a l c o n c e p t s r e l a t i n g t o t h e p r o f e s s i o n ; (b)answer questions on comprehension and summary passages relevant to the profession;(c)write, within a specific length, a good summary of a given passage or a part thereof;(d)know grammatical rules and mechanics that relate to good use of language such as word classes, phrases, clauses, sentences, concord, punctuation marks, spellings, etc.;( e ) k n o w d i f f e r e n t t yp e s o f e s s a ys a s w e l l a s c o r r e s p o n d e n c e a n d h o w t o w r i t e t h e m ; ( f ) u n d e r s t a n d t h e s t r u c t u r e a n d u s e s o f t h e c o m m u n i c a t i o n s ys t e m s , m o d e l s a n d n e t w o r k s w i t h i n and outside the organization;(g)apply the relevant language skills to the communicative activities in an organization ; and( h ) i n t e r p r e t e t e c h n i c a l a n d n o n - t e c h n i c a l i n f o r m a t i o n o b j e c t i v e l y. STRUCTURE OF THE PAPER The paper will be a three-hour paper, divided into three sections: SECTION A: (40 marks)

This shall consist of 40 compulsory questions made up of 20 multiple choice and 20 short answer questions covering the entire syllabus. SECTION B: (30 marks) The only question in this section shall be compulsory andwill be based on either summary or comprehension. SECTION C: (30 marks) This shall consist of 4 questions, out of which candidatesare expected to answer any 2 at 15 marks each. CONTENTS1. Introduction to Communication (a)Communication Systems, Models and Networks: Definition of communication. Elements of the communication process. Differences among oral, written and non-verbal communication. F o r m a l c o m m u n i c a t i o n s ys t e m : v e r t i c a l , h o r i z o n t a l a n d d i a g o n a l ; s e m i f o r m a l a n d informal communication systems. Barriers and limitations to effective communication. Communication ethics in conflict resolution, mediation and negotiation. Interpretation of technical and non-technical information.(b)Basic Language Skills in Communication:( i ) L i s t e n i n g Definition Types Barriers to effective listening How to listen effectively, etc.24 ( i i ) S p e a k i n g Principles of effective speaking Preparation of speeches Delivery of formal and informal speeches, etc.( i i i ) R e a d i n g Definition Bad reading habits

Types of reading: scanning and skimming Reading methods: SQ3R, OK4R, PQRST, etc.( i v ) W r i t i n g Legibility Clarity Use of abbreviations, etc. 2. Language Use (a)Vocabulary Identification of minimal pairs Homophones Homonyms Synonyms Antonyms, etc.( b ) W o r d c l a s s e s Meaning Form Usage( c ) P h r a s e s Types Functions( d ) C l a u s e s Types Functions Analysis( e ) S e n t e n c e s ( i ) C l a s s i f i c a t i o n b y Structure, e.g. simple, compound, complex, etc. Intention, e.g. declarative, imperative, interrogative, etc.( i i ) P r o b l e m s a s s o c i a t e d w i t h sentence construction, e.g. split infinitive dangling modifiers

 faulty parallelism, etc.( f ) T e n s e d i s t i n c t i o n ( g ) C o n c o r d : Grammatical Notional proximity, etc.( h ) M e c h a n i c s : 25 Paragraphing Punctuation marks Spellings, etc.( i ) D i r e c t a n d r e p o r t e d s p e e c h e s ( j ) C o m m o n e r r o r s (k)Pronunciation: Word stress Sentence stress Intonation, etc.( l ) F i gu r a t i v e e x p r e s s i o n : Figures of speech Idioms Parables Proverbs, etc. 3. Application of Language Skills (a)Comprehension and summary(b)Essay writing: Narrative Descriptive Argumentative, etc.(c)Speech making: appropriate formats for different speeches.(d)Correspondence: Letters Memoranda Circulars Newsletters, etc.(e)Meetings:

 Types: formal and informal Statutory documents: notice, agenda, minutes Relevant terms: quorum, motion, resolution, proxy, etc.(f)Report writing: Types Format Forms of presentation, etc.(g)Advertisements: Types Advertising media Target audience, etc. RECOMMENDED TEXTS 1. Atswa Study Pack On Communication Skills2. Ajayi, A and Idakwo, V (2006): Communication in English, Ilaro: Marvel Books.3. Erasmus-Kritzinger, L. E., Bowler, A and Goliath D.(2001): EffectiveCommunication, Western Cape:Afritech 26 OTHER REFERENCE BOOKS 1. Little, Peter : Communication in Business, London: Longman2. Eyre, E. C. (1979): Effective Communication Made Simple, London: W. H. Allen27 PART IIPAPER 5: PRINCIPLES AND PRACTICE OF FINANCIAL ACCOUNTINGAIMS: To examine candidates: Understanding of the techniques used in collection and collation of i n f o r m a t i o n f o r t h e operation and maintenance of accounts and financial records. Ability to apply the principles learned to specific decisions and situation. OBJECTIVES: On completion of this paper, candidates should be able to:( a ) C o l l e c t a n d c o l l a t e i n f o r m a t i o n f o r t h e c o m p l e t i n g o f s i m p l e f i n a l a c c o u n t s (b) Record stock acquisition and maintain effective control(c) Prepare the extended trial balance(d) Explain accounting concepts and conventions adopted in generally accepted accountingfinancial principles(e) Prepare the financial statements of partnership and limited

liability companies( f ) U s e s i m p l e r a t i o a n a l y s e s t o i n t e r p r e t f i n a n c i a l statements.(g)Maintain records relating to capital acquisition a n d d i s p o s a l i s i n t r o d u c e d i n o r d e r t o t e s t candidates understanding of accounting treatment of fixed assets, recording, movement, disposal and schedule.( h ) C o d e a n d e x t r a c t i n c o m e a n d e x p e n d i t u r e c o r r e c t l y u s i n g c o m p u t e r a c c o u n t i n g p a c k a g e i s included to develop the candidates ability to use a computer system to carry out simpleaccounting process task. STRUCTURE OF PAPER The paper will be a three-hour paper divided into two sections: Section A (50 Marks):This shall consist of 50 compulsory q u e s t i o n s m a d e u p o f 3 0 multiple choice questions and 20 s h o r t a n s w e r q u e s t i o n s covering the entire syllabus. Section B (50 Marks):Six questions, out of which candidates are e x p e c t e d t o a n s w e r four, each at 12 marks. CONTENT 1. Accounting Processes Preparation of accounts from incomplete records- Receipts and payment account28 - Income and expenditure- Extraction and adjustment of extended trial balance to include accrual prepayment, provision for depreciation and doubtful debt (e.t.c)- Accounting for value added tax- Accounting treatment of fixed assets 2 . Theory of Accounting Standards and Guidelines - Roles of bodies which set accounting standards (e.g.) IASB- The need for accounting standards and the provisions of the following standards:i. Preparation of financial statement (IAS 1)ii. Information to be disclosed in financial statements IAS 1iii. Accounting for property, plant and equipment IAS 16iv. Accounting for stock; IAS 2v. Extra-ordinary, exceptional and prior-year adjustment; IAS 8vi. Accounting for property, plant and equipment IAS 16 3. Partnership Accounts and Accounts for-not-for profit organizations - Preparation of final accounts for non-profit organisations- Partnership accounts- Entries on the formation of a partnership- Appropriation of partnership profit- Preparation of partners current and capital accounts - Partnership and company compared an contracted as forms of business structure- Partnership accounts to include change of partners, dissolution and sales of conversion toa company. 4. Accounts of Limited Liability Companies - The preparation of manufacturing, trading, profit and loss appropriation accounts and balance sheet for companies.- Accounting entries in relation to issue of shares, debentures and loan transactions- Simple published accounts and financial statement (including Value Added Statement andCash Flow Statement)- U s e o f s i m p l e r a t i o a n a l y s e s t o i n t e r p r e t e financial statements 5. Accounting for Special Transactions

- Branch accounts excluding foreign branches- Hire purchase transactions- Consignment accounts- Goods on sales or return- Royalties- C o n t a i n e r s a c c o u n t s - Farmers accounts - Joint venture accounts- Accounting for stock losses and defalcations- Accounting for the effect of cut-off point on stock valuations.- S i m p l e l e a s e a c c o u n t transaction- C o n t r a c t a c c o u n t 29 RECOMMENDED TEXTS 1. ATSWA Study Pack on PPFA2 . A . O . A k i n d u k o - B a s i c A c c o u n t i n g , S p e t i n A k u r e , N i g e r i a 3. Arku, J.S &Tengey,- A Company Accounting in Ghana, Text and Problems OTHER REFERENCE BOOK 1 . V i c k e r y B . G . P r i n c i p l e s & P r a c t i c e o f B o o k - K e e p i n g And Accounts, Donnington Press30 PAPER 6 PUBLIC SECTOR ACCOUNTINGAIM :To examine candidates knowledge and understanding of Government Accounting (at the three-tier levels: Federal, State and Local Governments). the nature and required skills for the generation and presentation of accounting information for stewardship of Government. OBJECTIVES :On completion of this programme of study, candidates will be able to:(a)Discuss the role of accounting information and data, especially in Government.(b)Appreciate the uses of government accounting information.(c)Identify sources of government revenues and the disbursement procedures(d)Identify the accounting concepts, bases and policies of Government(e)Collect, process and transmit financial data on the approved formats(f)Manage Government funds economically, efficiently and effectively in accordance with theConstitution, laws, rules and regulations. LINKAGES This paper is linked to papers 1,3,5,9, 10 and 11 STRUCTURE OF THE PAPER :The paper will be a three-hour paper divided into two sections: Section A (50 Marks):This shall consist of 50 compulsory questions m a d e u p o f 3 0 multiple choice questions and 20 short answer questionscovering the entire syllabus. Section B (50 Marks):Six questions, out of which candidates are e x p e c t e d t o a n s w e r any four, attracting 12 marks. CONTENTS:1 (a) The Constitutional, legal and administrative framework of government accounting(Nigeria):

The Regulatory and Constitutional provisions guiding revenue collections anddisbursement of Government Funds at the Federal, State and Local GovernmentLevels. The stipulations of the Finance (Control and Management) Act, 1958 as amended by CAP A15 LFN 2004)31 The provisions of Audit Act 1956 (as amended)(b) T h e C o n s t i t u t i o n a l , L e g a l a n d A d mi n i s t r a t i v e F r a m e w o r k o f G o v e r n m e n t Accounting (Ghana) The Regulatory and Constitutional provisions guiding revenue collection a n d disbursement of government funds at the local and central government. Sources of revenue of the Central and Local Government, Tax and N o n t a x revenue. Internally Generated Funds (IGF) Loans and Grant Sources of Revenue of the local government fees and fines District Assembly common fund, loans and grants Financial Administration and Regulations 2 G o v e r n m e n t A c c o u n t i n g T h e o r y a n d P r o c e s s e s : Accounting methods, concepts, bases and principles applicable to G o v e r n m e n t accounting. P r o n o u n c e m e n t s a n d r e c o m m e n d a t i o n s m a d e o n go v e r n m e n t a c c o u n t i n g b y theI n t e r n a t i o n a l F e d e r a t i o n o f A c c o u n t a n t s ( I F A C ) , I n t e r n a t i o n a l P u b l i c S e c t o r Accounting Standards Board, United Nations Organization and Chartered Institute of Public Finance and Accountancy (CIPFA). The Financial Regulations of the Federal and State Governments.Federal Treasury Account Manual (Policy and Procedure). The Annual Appropriation Law. Fiscal Responsibility Act 2007 Public Procurement Act 2007 The Financial Memoranda for Local Government

 Investments and Securities Act Public Enterprises (Privatisation & Commercialisation) Act The Pension Act number 102 and 103 of 1979, and Pension Reform Act No. 2 of 2004. The Annual supplementary Appropriation Laws.32 Treasury Circulars. Ministry of Finance Incorporated (MoFI) Act of 1959. Public Service Manuals. Bye-Laws of Local Government. Synchronization of the reporting formats of the Federal, State and Local Governments,(Central, Districts and Local Government). 3 . T h e C o n s t i t u t i o n a l a n d F i n a n c i a l r e s p o n s i b i l i t i e s o f P r i n c i p a l O f f i c e r s o f Government: Minister of Finance Auditor General for the Federation/of the Republic Auditor-General for the State Auditor-General of the Federation/Republic Auditor-General for Local Government Accountant General of the Federation/Republic Accountants-General of the State Treasurer of the Local Government 4 . M a n a g i n g F i n a n c e o f G o v e r n m e n t : Institutional Background:- R o l e s a n d r e s p o n s i b i l i t i e s o f t h e N a t i o n a l , S t a t e a n d L o c a l G o v e r n m e n t Assemblies.- F i n a n c i a l Control Institutions (Presidency; Due Process: Planning and B u d g e t Directorate in the Ministry of Finance. Treasury Department in the Accountant-Generals office: Expenditure Control Unit in the Ministries). Roles of VariousG o v e r n m e n t C o m m i t t e e s s u c h a s P u b l i c A c c o u n t C o m m i t t e e s , T e n d e r

B o a r d , Finance and General Purpose Committee Audit Committee, Parliamentary AuditCommittee Parliamentary Finance Committee) Planning and Budgeting: Planning long run, medium run or short run- Budgeting in Government- Methods of Budgeting(a) Incremental or Line-Item Budgeting33 (b) Rolling Plan and Budgeting(c) Zero Base Budgeting (ZBB)(d) Planning, Programming and Budgeting System (PPBS)(e) Perspective Planning Preparation, Evaluation and Control of Budgets:- Internal control procedures over revenue collections and disbursement of funds- Fund Accounting- Sources of Government RevenuesAuthorisation of Government Expenditures and Operation of Warrants- Operation of Departmental Vote Books and Authority to Incure Expenditure Expenditure Control in Government- Legislative Control- Executive Control- Control by the Minister of Finance- Treasury Control- Departmental Control Accounting Records of Government include:- Treasury Cash Books- Imprest Cash Book Payment Voucher - Adjustment Voucher - Method of payment- E-payment, E-Receipt/Ticketing 5 ( a ) M i n i s t e r i a l A c c o u n t i n g S y s t e m - Self, Limited self and non-self Accounting unit- P r e p a r a t i o n a n d E x t r a c t i o n o f m o n t h l y t r a n s c r i p t s / A T R R S . ( A u t o m a t e d Transaction Recording and Reporting System)- P r e p a r a t i o n a n d p o s t i n g o f m o n t h l y p a yr o l l - IP P IS ( In t e g r a t e d P e r s o n n e l & Payroll Information System)- Extraction of Variation Control Reports. (b )Su b-Minis terial Accoun ting S ys tem - Schools Accounting System(a) Domestic Account34 (b) Boarding Account(c) PTA Account System(d) Foundation and Trust Account 6 . Stores and Stores Accounting7 . B o a r d s o f S u r v e y a n d B o a r d s o f Enquiry8 . T r e a s u r y F i n a l A c c o u n t s : Preparation of Statutory Financial Statements- Responsibility for Financial Statements (by the Accountant General)- Auditor Generals Certificate- Cash Flow Statement- Statement of Assets and Liabilities- Statement of Revenue and Expenditure 9 Pension and Gratuity Accounting: PensionsContributory Pension Scheme Fixed Term Terminal benefit scheme 10 Ethical Considerations in Government Accounting Management of Economic Crimes: Establishment of - E c o n o m i c a n d F i n a n c i a l C r i m e s C o m m i s s i o n -Independent Corrupt Practices and Other

Related Offences Commission- S e c u r i t y E x c h a n g e a n d Investments Tribunal- C o d e o f C o n d u c t B u r e a u Security Exchange and Investment Commission- P u b l i c C o m p l a i n C o m m i s s i o n - M o n e y l a u n d r y A c t 2 0 0 7 -Fiscal Responsibility Commission RECOMMENDED TEXTS :1 ) A T S W A S t u d y P a c k o n G o v e r n m e n t A c c o u n t i n g 35 2)Financial Memoranda for Local Governments 1998: State and L o c a l G o v e r n m e n t Affairs office, The Presidency, Abuja3 ) 1 9 9 2 C o n s t i t u t i o n o f G h a n a OTHER REFERENCE BOOK 1. Management and Control of public funds G.K Scott PAPER 7:QUANTITATIVE ANALYSIS AIMS : To provide candidates with a sound foundation in Quantitative Techniques which will assist understanding and competence in business decision making processes that areencountered in practice. To develop a thorough understanding in statistical, business mathematical andoperations research techniques which will help in the day-to-day performance of duties of atypical Accounting Technician. To examine candidates competence in the collection, collation, manipulation and presentation of statistical data for decision making. To examine the candidates ability to employ suitable mathematical models andtechniques to solve problems involving optimization and rational choice among competingalternatives. OBJECTIVES :On completion of this paper, candidates should be able to:a . d i s c u s s t h e r o l e a n d l i m i t a t i o n s o f s t a t i s t i c s i n go v e r n m e n t , b u s i n e s s a n d e c o n o m i c s b . i d e n t i f y s o u r c e s o f s t a t i s t i c a l a n d f i n a n c i a l d a t a c.collect, collate, process, a n a l ys e , p r e s e n t a n d i n t e r p r e t n u m e r i c a n d s t a t i s t i c a l d a t a d . a n a l ys e statistical and financial data for planning and decision making purposes.e.Use mathematical techniques of the Operative Research to a l l o c a t e r e s o u r c e s j u d i c i o u s l y. f . A p p l y m a t h e m a t i c a l m o d e l s t o r e a l l i f e s i t u a t i o n s a n d t o s o l v e p r o b l e m s i n v o l v i n g c h o i c e among alternatives. STRUCTURE OF PAPER: The paper will be a three-hour paper divided into two sections. Section A (50 Marks): This shall consist of 50 compulsory questions made up of 30multiple choice36 Questions and 20 short answer questions covering the entire syllabus. Section B

(50 marks) six questions out of which candidates are expected to answer only four, each at12 marks. CONTENTS: 1. STATISTICS (a) Handling Statistical Data(i) Collection of Statistical Data- primary and secondary datadiscrete and continuous data- sources of secondary data: advantages and disadvantages- internal and external sources of data- mail questionnaire, interview, observation, telephone: advantages and disadvantages of each method.(ii) Sampling Methods- purpose of sampling- methods of sampling: simple, random, stratified, systematic, quota, multistage, cluster - advantages and disadvantages of each method(iii) Errors and approximations- errors, level of accuracy and approximations- types of errors: absolute, relative, biased and unbiased.- laws of error including simple calculations of errors in sum, difference, product andquotient(iv) Tabulation and Classification of Data- tabulation of data including guidelines for constructing tables(v) Data Presentation- frequency table construction and cross tabulation- charts: bar charts (simple, component, percentage component and multiple), pie chart,Z- chart and Gantt chart- graphs: histogram, polygon, Ogives, Lorenz curve(b) Measures of Location(i) Measures of Central Tendency- arithmetic mean, median, mode, geometric and harmonic means- characteristic features of each measure(ii) Measures of partition- percentiles, deciles and quartiles(c) Measures of Variation/Spread/Dispersion- range, mean deviation, variation, standard deviation, coefficient of variation, quartiledeviation and skewness (all both grouped and ungrouped data)- estimation of quartiles and percentiles from Ogives(d) Measures of Relationships(i) Correlation (Linear)Meaning and usefulness of correlation- scatter diagrams, nature of correlation (positive, zero, Negative)- meaning of correlation coefficient and its determination and interpretation- rank correlation such as spearmans rank correlation coefficient, pearson product moment correlation.(ii) Regression Analysis (Linear)- normal equations/least squares method and the determination of the regression line37 - interpretation of regression constant and regression coefficients- use of regression line for estimation purposes(e) Time Series(i) Meaning of time series(ii) Basic components and the two models(iii) Methods for measuring trend i.e. graphical, moving averages, least squares, semiaverages(iv) Methods of determining seasonal indices i.e. average percentage, moving average, link relative, ratio to trend and smoothening(f) Index Numbers(i) meaning(ii) problems associated with the construction of index numbers.(iii) unweighted index i.e. sample aggregative index, mean of price. relatives.(iv) Weighted index numbers e.g. use Laspeyre, Paasche, Fisher and Marshall Edgeworth.(g) Probability(i) Definition of probability(ii) Measurement (addition and multiplication laws applied to mutually exclusive, independentand conditional events)(iii) Mathematics expectation(h) Estimation and Significance Testing(i) Interval Estimationconfidence interval concept and meaning- confidence interval for single population mean and single population proportions.- point estimation for mean, proportion and standard error (ii) Hypothesis- Concept and meaning- types (Null and alternative)(iii) Type I and type II errors; level of significance(iv) Testing of hypothesis about single population mean and single proportions for small andlarge samples(v) Sampling distribution of sample means and single proportions including their standarderrors.2. BUSINESS MATHEMATICS

(a) Functional Relationships(i) definition of a function(ii) types of functions: linear, quadratic, logarithmic, exponential and their solutionsincluding graphical treatment(iii) applications involving cost, revenue and profit functions(iv) break-even analysis(v) determination of breakeven point in quantity and value, significance of break-even point.(vi) simple linear inequalities not more than two variables including graphical approach(b) Mathematics of Finance(i) Sequences and series (limited to arithmetic and geometric progressions), sum toinfinity of a geometric progression (business applications)(ii) simple and compound interests- present value of simple amount- present value of a compound amount(iii) Annuities- types of annuities e.g. ordinary and annuity due- sum of an ordinary annuity (sinking funds)38 - p r e s e n t v a l u e o f a n a n n u i t y (iv) Net Present Value (NPV)(v) Internal Rate of Return (IRR)( c ) D i f f e r e n t i a t i o n (i) meaning of slope or gradient or derivative(ii) rules for differentiating the following functions: power (e.g. y=ax n ), product, quotient,function of function, exponential, implicit and logarithmic functions(iii) applications of a differential e.g. funding marginals, elasticity, maximum and minimumvalues(iv) simple partial differentiation(d) Integration(i) rules for integrating simple functions only(ii) applications of integration in business e.g. finding total functions from marginalfunctions, determination of consumers and producers surpluses3. OPERATIONS RESEARCH (a) Introduction(i) main stages of an Operation Research (OR) project(ii) relevance of Operations Research in business(b) Linear Programming(i) concept and meaning (as a resource allocation tool)(ii) underlying basic assumptions(iii) problem formulation in linear programming(iv) methods of solution- graphical methods (for 2 decision variables)(v) interpretation of resultsResults from tableau- Results from simplex method, shadow price, marginal value, worth of resources- Determination of dual/shadow costs(c) Inventory and Production Control(i) Meaning of an inventory(ii) Functions of inventory(iii) Inventory costs e.g. holding cost, ordering costs, shortage costs, cost of materials.(iv) General inventory models e.g. deterministic and stochastic model: periodic reviewsystem and re-order level system(v) Basic Economic Order Quantity (EOQ) model including assumptions of the model(d) Network Analysis(i) Critical Path Analysis (CPA) and Programme Evaluation and Review Technique(PERT)(ii) Drawing the network diagram(iii) Meaning of critical path and how to determine it and its duration(iv) Calculation of floats or spare times(e) Replacement Analysis(i) Replacement of items that wear gradually(ii) Replacement of items that fail suddenly(f) Transportation Model(i) Nature of transportation models(ii) Balanced and unbalanced transportation problems(iii) Methods for funding initial basic feasible transportation cost: North West Corner Method (NWCM), Least Cost Method (LCM), and Vogels Approximation Method (VAM)39 RECOMMENDED TEXTS: 1. ATSWA Study Pack on Quantitative Analysis2. Adamu, S. O. and Johnson T. L.: Statistics for Beginners, Evans Nigeria OTHER REFERENCE BOOK 1. Donald H. Saders: Statistics, A Fresh Approach, McGraw-Hill40 P A P E R 8 : I N F O R M A T I O N T E C H N O L O G Y ( I . T . ) AIM

:To develop a practical knowledge and understanding of the role of information and communicationtechnologies in an organization with special reference to the accounting functions. OBJECTIVES :On completion of this paper, candidates should be able to:a.have an understanding of the roles of information technology to an organization. b.understand the communication support systems.c.describe the hardware and software systems of micro computers.d . h a v e k n o w l e d g e o f t h e m a i n f e a t u r e s o f i n t e g r a t e d p a c k a g e s w i t h r e f e r e n c e t o w o r d processing, database, spreadsheet, powerpoint and other accounting packages.e . d e s c r i b e t h e w o r k p r a c t i c e s f o r m o n i t o r i n g a n d m a i n t a i n i n g t h e s e c u r i t y o f t h e c o m p u t e r environment.f.be well acquainted on recent development in information and communication technologies. g . u n d e r s t a n d how accounting functions are affected by information and c o m m u n i c a t i o n technologies.h . i n t e r a c t w i t h t h e o p e r a t i n g s ys t e m . STRUCTURE OF THE PAPER The paper will be a three-hour paper divided into two sections:S e c t i o n A ( 5 0 Marks):This shall consist of 50 compulsory questions m a d e u p o f 3 0 multiple choice questions and 20 short answer q u e s t i o n s covering the entire syllabus.S e c t i o n B ( 5 0 M a r k s ) : S i x questions, out of which candidates are expected to a n s w e r four, each attracting 12 marks. CONTENTS: 1. Information: Basic Concepts- D e f i n i t i o n o f d a t a a n d i n f o r m a t i o n . D i s t i n c t i o n b e t w e e n d a t a a n d i n f o r m a t i o n . -Meaning of each of the following data concepts and their relationship: Bit, B y t e , F i e l d , Record, File, database.41 -Dat a represent at ion, num ber bas e s ys t em (onl y b a s e s 2 , 4 , 8 , 1 0 , 1 6 ) a n d t h e i r manipulations.- R o l e o f information in the accounting environment-General c h a r a c t e r i s t i c s o f i n f o r m a t i o n 2. Computer Systems - E v o l u t i o n o f c o m p u t e r s ( H a r d w a r e o n l y ) Classification of computers: analog, digital, hybrid Characteristics of digital general purpose computers w i t h s p e c i a l r e f e r e n c e t o Microcomputers- A d v a n t a g e s a n d disadvantages of using computers- T y p e s o f m i c r o c o m p u t e r s 3 Hardware FundamentalsB l o c k d i a g r a m o f b a s i c c o m p o n e n t s o f a c o m p u t e r s ys t e m s h o w i n g i n p u t , C P U , Output, secondary storage.- I n p u t d e v i c e s : T y p e s a n d t h e i r appropriate uses.-Output devices: types and their ap p r o p ri at e u s es . -Storage Media types: magnetic and

opt i cal di s c s , and t h ei r u s e s . -Central Processing Unit ( C P U ) : c o m p o s i t i o n , f u n c t i o n s a n d p r o c e s s i n g powers.4 System Software Fundamentals -Systems software: definition, examples and functions o f : o p e r a t i n g s y s t e m s ( O S ) , utility programs, language processors, editors.Operating Environments: single-user, multi-user, n e t w o r k i n g a n d w i n d o w - b a s e d environment- T y p e s o f o p e r a t i n g systems used for: single -user, multi-user and networking5 Application Software - D e f i n i t i o n -Criteria for selecting application packages- S o u r c e s o f a p p l i c a t i o n p a c k a g e s -Software Suite and Integrated packages (e.g. d a t a b a s e , w o r d p r o c e s s i n g , s p r e a d s h e e t , PowerPoint, etc): Features, advantages and disadvantages.- P r i n c i p l e s o f p r o g r a m m i n g i n r e l a t i o n t o b u s i n e s s p r o b l e m s : P r o g r a m f l o w c h a r t , structured pseudocode, decision tables, decision tree.42 -Characteristics of computer programming LanguagesDistinction among computer programming languages including F o u r t h G e n e r a t i o n Languages (4GL)6. Information Processing Techniques -Processing Methods: Centralised, decentralized, Batch, On -line, R e a l - t i m e d i s t r i b u t e d and time sharing.- A d v a n t a g e s a n d disadvantages of processing methods.-Multiprocessing, M u l t i t a s k i n g , M u l t i p r o g r a m m i n g 7. Interacting with MS Windows -Functions of mouse, Graphic use interface, desktop, Task bar, Title b a r , M e n u b a r Tools bar, etc.- S t a r t B o l t o n , m y c o m p u t e r , m y D o c u m e n t , C o n t r o l P a n e l , w i n d o w s e x p l o r e r 8. Data Communication and Computer Networks -Definition: Networking, Local Area Network (LAN). Wide A r e a N e t w o r k ( W A N ) , Metropolitan Area Network (MAN), Remote Job Entry (RJE), Intranet, Extranet,Internet- N e t w o r k t o p o l o g i e s : S t a r , R i n g , B u s , F u l l y connected/Mesh.-D at a t r ans m i s s i on m e di a : D e fi ni t i ons a nd e x a m p l e s - Modes of transmission: Simplex, half duplex, duplex, synchronous and asynchronous- D a t a t r a n s m i s s i o n e q u i p m e n t : M O D E M , M u l t i p l e x o r s , e t c - P r o t o c o l s , O S I - 7 l a y e r m o d e l 9. Systems Developments Approaches to Systems Development: Traditional Systems Development life Cycle(SDLC), Prototyping, End-user developments.- S y s t e m s d e v e l o p m e n t cycle (in outline only): Linking systems development t o identification of a problem, feasibility studies, systems investigation and specifications,systems design, acquisition, implementation, maintenance and review.10. Computer Services 43

The role of micro computers in the accounting environment, role of users department. Information centre: Staffing, services provided- C o m p u t e r b u r e a u : S e r v i c e s provided reasons for using a bureau, advantages a n d disadvantages.11. Some Issues in Management of Information Technology (I.T.) Security: Hardware, Software and work place securities. Computer Crimes: Examples and preventions Computer virus: Definition, causes and preventions Standard Health Implications.12. Recent Developments in I.T. -Office Automation: Hardware and Software requirement Internet: Definition, Uses, advantages and disadvantages. Hardware and softwarerequirements,Websites. Interacting with the Internet through browsing, downloading, etc Application areas: Electronic mail, teleconferencing and telecommuting. Definition of Forensic computing, Cloud computing. RECOMMENDED TEXTS 1 . A T S W A S t u d y P a c k o n In f o r m a t i o n T e c h n o l o g y 2.ATSWA Study Pack: Information Technology, V/I Publishers, 2009 OTHER REFERENCE BOOK 1.Gerald V. Post and Andersen David L. (2000); Management Information Systems:Solving Business Problems with Information Technology. London: Irwin McGrawHill.44 45 PART IIIPAPER 9 PRINCIPLES OF AUDITINGAIMS :To examine candidates: Understanding and appreciation of audit processes from the planning stage to thereporting stage; Understanding of the risks associated with audit; Understanding of the nature and essence of Audit; Ability to carry out audit in computerized operating and accounting systems; Appreciation of the audit needs of various organizations;

 Understanding of the regulatory framework and ethical issues of auditing and Ability to effectively communicate audit findings. OBJECTIVES :On completion of this paper, candidates should be able to:( a ) A p p r e c i a t e a n d d e s c r i b e the function and purpose of internal and external financial r e p o r t i n g system;( b ) H i g h l i gh t t h e r o l e o f a u d i t i n e x t e r n a l f i n a n c i a l r e p o r t i n g; ( c ) E x p l a i n t h e p r i n c i p l e s o f i n t e r n a l c o n t r o l ; ( d ) A p p r e c i a t e c o n t r o l o b j e c t i v e s f o r a n a c c o u n t i n g s ys t e m u n d e r f o c u s ; ( e ) M e a s u r e a u d i t r i s k a n d f o r m u l a t e a p p r o p r i a t e a u d i t p r o c e d u r e s ; ( f ) D r a w l o gi c a l c o n c l u s i o n s f r o m t h e r e s u l t s o f c o n d u c t e d a u d i t t e s t s , a n d (g)Formulate simple and preliminary reports relating to audit assignments. STRUCTURE OF THE PAPER The paper will be a three-hour paper divided into two Sections:S e c t i o n A : ( 5 0 M a r k s ) This shall consist of 50 compulsory questions made up of 30 M u l t i p l e Choice Questions and 20 Short Answer Questions covering the entire syllabus.S e c t i o n B : ( 5 0 M a r k s ) - T h i s c o n s i s t s S i x Q u e s t i o n s o u t o f w h i c h c a n d i d a t e s a r e e x p e c t e d t o answer any four. Each of the questions attracts 12.5 marks46 CONTENT 1 .Audi ti ng Pri n cip les an d Th eory (i)Basic principles and concepts in aud i t i n g. (ii)Differences between auditing and a c c o u n t i n g . ( i i i ) A u d i t i n g a n d o t h e r s e r v i c e s . (iv)Impact of Law a n d A c c o u n t i n g S t a n d a r d s o n a u d i t . (v)Concepts of true and fair view, m a t e r i a l i t y, j u d gm e n t a n d a u d i t r i s k s . 2. Rights, Duties and Responsibilities of Auditors (i)Appointment, removal and independence of auditors.( i i ) A u d i t o r s q u a l i f i c a t i o n . (iii) Auditors responsibilities for objectivity, integrity, confidentiality, skill, care, andcompetence.3. Regulatory Framework and Ethical Issues in Auditing (i)Scope of audit function under the Companies and Allied Matters A c t C a p C 2 0 L a w s o f the Federation of Nigeria, 2004; Banks and Other Financial Institutions Act 1991;Insurance Act 2003.( i i ) A u d i t Im p l i c a t i o n s o f Professional Pronouncements and Guidelines.(ii i)Conflicts of interest, b e n e f i c i a l h o l d i n g a n d p e r s o n a l f i n a n c i a l r e l a t i o n s h i p s . Candidates are advised to refer to Acts, Legislations and Regulations, etc. that are relevant to their home countries. For example, Nigerian candidates should refer to Acts peculiar to Nigeria.4 . P r o f e s s i o n a l E t h i c s ( i ) F u n d a m e n t a l p r i n c i p l e s o f IC A N C o d e o f E t h i c s a n d C o n d u c t . (ii)

Detailed requirements and application of professional ethics in the conduct of auditorsindependence, objectivity and integrity as set out in ICANs Code of Ethics andConduct.47 (iii) Auditors responsibilities with regard to confidentiality as set out in ICANs code of Ethics and Conduct.5 . A u d i t o r s L i a b i l i t y ( i ) D e f i n i t i o n a n d s o u r c e s o f A u d i t o r s l i a b i l i t y . (ii)Auditors l i a b i l i t y f o r n e gl i g e n c e u n d e r c o m m o n l a w , s t a t u t e , c i v i l a n d c r i m i n a l l a w . 6 . I n t e r n a l C o n t r o l (i) Objectives of an internal control system. (ii) Types of internal control. (iii) Inherent limitations of internal control system. (iv) Importance of internal control to auditors. (v) Control procedures to meet specified objectives for each of the following functionala r e a s : p u r c h a s e s a n d t r a d e c r e d i t o r s , s a l e s a n d t r a d e d e b t o r s , w a g e s a n d s a l a r i e s , t a n gi b l e / f i x e d a s s e t s , s t o c k s , b a n k r e c e i p t s a n d p a ym e n t s , a n d c a s h r e c e i p t s a n d payments. (vi) Application controls and general controls in computer-based systems and identificationof the objectives of each control type.(vii)Typical control problems encountered in small computer-based systems.( v i i i ) T e c h n i q u e s u s e d b y a u d i t o r s t o r e c o r d a n d e v a l u a t e m a n u a l a n d c o m p u t e r - b a s e d accounting systems. (ix) Format and contents of Internal Control Questionnaire (ICQs) and internal ControlEvaluation Questionnaires (ICEQs) (x) Purpose of tests of control. (xi) Tests of control and substantive procedures.7. Audit Tests and Sampling Techniques ( i ) R e l e v a n c e o f s a m p l i n g t o t h e a u d i t o r . (ii)In-depth tests, graphing tests and sampling techniques.(iii)Testing of the system of i n t e r n a l c o n t r o l s . 48 (iv)Compliance test, walk through test and substantive t e s t s . ( v ) S a m p l i n g s e l e c t i o n m e t h o d s r a n d o m , s ys t e m a t i c a n d h a p h a z a r d selection.( v i ) M a i n f a c t o r s a f f e c t i n g s a m p l e s i z e . 8 .Audit Planning, Evidence and Verification Procedures ( i ) P h y s i c a l e x a m i n a t i o n . (ii)Third party confirmation. (iii)

Audit programmes to meet specific audit objectives with regard to the f o l l o w i n g balance sheet items: fixed assets, investments, trade debtors, prepayments, bank andcash, trade creditors, accruals, long-term liabilities and provisions.( i v ) T y p e s o f a u d i t t e s t s . ( v ) I m p o r t a n c e o f e v i d e n t i a l material in the audit process.(vi)Factors that influence the r e l i a b i l i t y o f a u d i t e v i d e n c e . ( v i i ) V o u c h i n g p r o c e s s . (viii)Audit o b s e r v a t i o n s a n d M a n a ge m e n t r e p r e s e n t a t i o n . ( i x ) I n t e r n a l C o n t r o l Report/ Letter of Weaknesses.( x ) V e r i f i c a t i o n o f C u r r e n t A s s e t s a n d L i a b i l i t i e s . (x i ) A u d i t o f i n t a n g i b l e a s s e t s , s u c h a s g o o d w i l l , p a t e n t s , t r a d e m a r k s , c o p yr i g h t s , f r a n c h i s e etc.( x i i ) Q u a l i t y c o n t r o l a n d p e e r review.9 . A u d i t P r a c t i c e (i)Preparation, control, maintenance of audit files and working papers. (ii) Evaluation of audited accounting systems using Internal Control Questionnaires, andchecklist.( i i i ) V e r i f i c a t i o n o f B a l a n c e S h e e t i t e m s . 10. Audit of Computerized Systems 49 (i) Approach to computer audit audit through the computer/audit round the computer (ii) Audit Trail. (iii) Computer Assisted Audit Techniques (CAAT). (iv) Security and computer crimes; prevention and control.11. Introduction to Public Sector Audit (i) Auditor General of the Federation, State and Local Government appointment, powersand functions.( i i ) A u d i t i n g f o r c o m p l i a n c e w i t h l e g i s l a t i v e a n d r e l a t e d authorities.( i i i ) P u b l i c A c c o u n t s C o m m i t t e e . ( i v ) In t e r n a l Audit function in public sector.(v)Due Process and the Public P r o c u r e m e n t A c t , 2 0 0 7 . 12. Assurance Reporting ( i ) S u b s e q u e n t e v e n t s r e v i e w . (ii)Evaluation of going concern status.(i )M an a gem ent R ep re s e nt at i o n s A p p r a i s a l . (ii)Truth and fairness assessment of financial s t a t e m e n t s . ( i i i ) A u d i t C o m m i t t e e c o m p o s i t i o n a n d f u n c t i o n s . 13. Audit Report ( i ) S t a n d a r d a u d i t r e p o r t . (ii)Qualification in audit reports. (iii) Forms and content of auditors report with an unqualified opinion on the financialstatements of a company.( i v ) C i r c u m s t a n c e s w h i c h m a y w a r r a n t t h e a u d i t o r t o i s s u e a r e p o r t with:

 A Qualified opinion.50 An Adverse opinion. A disclaimer of opinion.14. Audit Completion Purpose and nature of carrying out an overall review of the financial statements prior toexpressing an audit opinion and outline the purpose and nature of:( i ) A p p l i c a t i o n o f a n a l yt i c a l p r o c e d u r e s . (ii)A review of opening balances and c o m p a r a t i v e s . (iii)A review of events after the end of the reporting period.( i v ) A n e v a l u a t i o n o f g o i n g c o n c e r n . RECOMMENDED TEXTS 1 . A T S W A S t u d y P a c k on Preparation and Audit of Financial Statements2 . A g u o l u O s i t a Fundamentals of Auditing, Rex Charles & Patrick Ltd, N i m o , A n a m b r a State, Nigeria.3 . O k a i I . J ( 1 9 6 6 ) A u d i t i n g f o r you: National Science and Technology press csir Accra. OTHER REFERENCE BOOK 1. Woolf E. - Auditing Today, Prentice-Hall International. PAPER 10: COST ACCOUNTINGAIM: To examine candidates knowledge and understanding of Cost Accounting Princples, Methods andTechniques LEARNING OBJECTIVES: On completion of this paper, candidates are expected to be able to:51 understand the concepts and principles of cost accounting and their applications to supportmanagement processes of planning, decision-making, and control; identify the various types of costs by behaviour and classification; collect , classify and present cost information using appropriate methods and techniques; accurately determine product and service costs ; relate the various costing methods to different business entities and other activities; prepare information for performance appraisals. STRUCTURE OF PAPER: The paper is a three hour paper divided into two sections: SECTION A NUMBER OF MARKS 50 compulsory questions made up of 30 multiple choice questionsand 20 short answer questions covering the entire syllabus. 50 SECTION B

Six questions out of which candidates are expected to answer any four 50{Each of the questions is to attract 12 marks}. TOTAL 100 CONTENTS: 1. INTRODUCTION TO COST ACCOUNTING (a) Definition of Cost Accounting and related terms. (b) Nature, Purpose and Scope of Cost Accounting. (c) Value of cost information (financial and non- financial) in management decision-making process(d)Impact of information technology on the generation, evaluation and presentation of costinformation.(e)Roles required of accounting technicians in collection, analysis and presentation of costinformation.2. COST CLASSIFICATIONS AND BEHAVIOUR (a) Classifications of cost according to nature, functions, elements, r e s p o n s i b i l i t i e s a n d behaviour patterns.(b)Cost coding systems. (c) Identification and use of fixed, variable and semi- variable costs in cost analysis.(d)Analysis of the effect of changing activity levels on unit costs.52 3. ELEMENTS OF COSTS ( a ) M a t e r i a l s : (i)Definition and basic classifications(ii)Procedure and documentation of : Procurement Receipts, storage and issues(iii) Inventory control and valuation: Methods of pricing issues including FIFO, LIFO, Weighted Average Cost,Standard Cost and Replacement Cost Methods. Just- In- Time purchasing and production. ABC Analysis Techniques. Inventory control system including basic control levels, re-orderingProcedures and Economic order quantity. Types and procedures of stock taking.( b ) L a b o u r : ( i ) B a s i c m e t h o d s o f r e m u n e r a t i o n . (ii)General features of incentive schemes.(ii)Labour costing and labour cost control.(iv)Job evaluation, merit rating, work study, methods study and work measurement( c ) O v e r h e a d s : ( i ) D e f i n i t i o n ,

c l a s s i f i c a t i o n s a n d a n a l ys i s (ii)Allocation and apportionment bases and methods(iii)Absorption bases and calculation of overhead absorption rates(iv)Activity Based Costing4. Integrated Accounts ( a ) B o o k - k e e p i n g e n t r i e s f o r c o s t i n g s ys t e m s , i n t e g r a t e d a n d i n t e r l o c k i n g s ys t e m s . ( b ) R e c o n c i l i a t i o n o f f i n a n c i a l a n d c o s t a c c o u n t i n g p r o f i t s . ( c ) B u d g e t c l a s s i f i c a t i o n s a n d C h a r t o f A c c o u n t s . (d) Computer Assisted Costing Techniques. 5 . C o s t i n g m e t h o d s (a)Specific order costing methods Job, Batch and Contract costing(b)Non-specific order costing methods Service and Output costing53 (c)Process costing including determination of WIP, Equivalent Units, Treatment of Losses,Gains and Accounting for Scrap(d)Accounting treatment of By Product and Joint Products6. Standard Costing Technique (a)Types and bases of setting Standards (b)Methods of determining Standard Cost and the uses of Standard Cost(c)Basic Materials, Labour, Overheads and Sales Variances(d)Computation of Standard Ratios - Activity, Capacity and Efficiency Ratios7. Costing Techniques and Decision Making Tools (a)Use of Marginal and Absorption Costing Techniques in the p r e p a r a t i o n o f I n c o m e Statements.( b ) D e c i s i o n M a k i n g: Concept of Relevant Cost. Short Term Decisions. Optimal Production Plan, given a Scarce Resource.(c)Cost Volume Profit Analysis.Break Even - Analysis- C o m p u t a t i o n a n d G r a p h i c a l P r e s e n t a t i o n s . L i m i t a t i o n s . -Methods of calculating Breakeven Point and other levels of activities. - M a r g i n o f S a f e t y a n d A n g l e o f I n c i d e n c e . T a r g e t P r o f i t . - C o n t r i b u t i o n / S a l e s r a t i o (d) Discounted Cash Flow Techniques:(i)Discounted Cash Flow( i i ) P a y B a c k P e r i o d (iii)Annuities and Perpetuities8. Recent developments in Cost Accounting - J u s t - I n T i m e - K a n b a n I n v e n t o r y C o n t r o l - B a c k - F l u s h A c c o u n t i n g - L i f e C y c l e C o s t i n g - T a r g e t C o s t i n g -Advanced M anufacturing Techni que ( A M T ) 9. Cost Reduction and Control - V a l u e A n a l y s i s 54 - V a l u e E n g i n e e r i n g - O r g a n i s a t i o n a n d M e t h o d s -Zero Base Budgeting methods, Programme Planning Budgeting System- W o r k S t u d y - C o s t A u d i t RECOMMENDED TEXT BOOKS

1.ATSWA Study Pack on Cost Accounting and B u d g e t i n g 2.Adeniyi A. AdenijiCost Accounting: A M a n a g e r i a l A p p r o a c h 3.Appiah-Mensah, K.B - Principles of Cost Accounting, Fiona Press, Accra OTHER REFERENCE BOOK 1.Lucey, T. ..Costing, DP Publications Limited, L o n d o n 55 PAPER 11:PREPARING TAX COMPUTATIONS AND RETURNS AIMS :The aims of this paper are to examine candidates knowledge and understanding of: the meaning of taxation and various aspects of tax system (tax policy, tax law and taxadministration) of the ABWA member countries. tax computations for individuals and businesses resident in member countries for the p u r p o s e o f P e r s o n a l In c o m e T a x , C o r p o r a t e T a x , C a p i t a l G a i n T a x , V a l u e A d d e d T a x a n d Education Tax as applicable to member countries. all issues relating to filing of returns to appropriate tax authorities of (ABWA) member countries. OBJECTIVES :On completion of this paper, candidates should be able to:a . P r e p a r e a d j u s t e d p r o f i t o r l o s s c o m p u t a t i o n f o r t r a d e a n d v o c a t i o n s b . C o m p u t e Pay As You Earn (PAYE) tax as it relates to employeesc . P r e p a r e d i r e c t a s s e s s m e n t o n i n d i v i d u a l s d . P r e p a r e C o m p a n i e s I n c o m e T a x e . C o m p u t e C a p i t a l G a i n T a x f . C o m p u t e V a l u e A d d e d T a x a n d S t a m p D u t i e s g . C o m p u t e T a x o n p r o p e r t y a n d i n v e s t m e n t i n c o m e h . F i l e t h e n e c e s s a r y r e t u r n s t o t h e a p p r o p r i a t e t a x a u t h o r i t i e s a n d i . A t t e n d t o t h e q u e r i e s f r o m t h e S t a t e I n t e r n a l R e v e n u e S e r v i c e a n d F e d e r a l I n l a n d Revenue Service as applicable in Nigeria. STRUCTURE OF PAPER: The paper will be a three-hour paper divided into two sections: Section A (50 Marks):This shall consist of 50 compulsory q u e s t i o n s m a d e u p o f 3 0 multiple choice questions and 20 s h o r t a n s w e r q u e s t i o n s covering the entire syllabus. Section B

(50 Marks):Six questions, out of which candidates are e x p e c t e d t o a n s w e r four, each at 12 marks CONTENTS :1. Background to Income Tax Definition and objectives of Taxation Principles of Taxation Classifications of Taxes Sources of Nigerian Tax Laws2. Administration of Income Tax Composition, Powers and Duties of:56 - J o i n t T a x B o a r d -Federal Board of Inland Revenue-State Board o f I n t e r n a l R e v e n u e - Technical Committees of the Boards- Body of Appeal Commissioners Practical Procedures for Registration of Tax Payers Knowledge of documents necessary for filing returns for taxes and dealing withthe relevant tax authorities. Returns Individual Tax payer Returns Corporate Tax payer Returns Timing of filing of Returns Types of Assessment Self Assessment Scheme nature and benefits Provisional Assessment Best of Judgment Assessment (BOJ) Turnover Assessment Terms of payment Failure and Penalties for late payment

 Pre-operation Levy Introduction to ethical issues- confidentiality and conflict of interest Distinction between Tax Avoidance and Tax Evasion Tax Clearance Certificate-nature, relevance and problems3. Personal Income Tax Imposition of Tax Taxable Persons Income Chargeable General Provisions as to Valuation of Benefits Valuation as to living accommodation Allowable and Non-Allowable Deductions Relevant Tax Authority Reliefs and Allowances Taxable Income of Partnership Basis for computing Assessable Income Old/New trades Cessation of trades Change of Accounting Date Ascertainment of Assessable Income from Employment Collection and Recoveries Objection and Appeals Offences and Penalties4. Companies Income Tax Basis for computing Assessable Profits

 Commencement of Business Cessation of Trade or Business Reconstruction and Investment Allowance57 Payment of Minimum Tax Rural Investment Allowance Export Processing Zone Allowance Local Plants and Fabrication of Spare Parts Capital Allowances Types of Allowances and conditions for g r a n t i n g allowances Chargeable Profits And Tax Liability Exempted Incomes Allowable and Non- Allowable Deductions Education Tax- Assessment, Collection, Rates and Payment5. Withholding Tax Relevant Tax Authority Deduction of Tax at Source Withholding Tax on Rent, Interest Royalty, Dividends, Directors Fee, ProfessionalFees, Technical and Management fee and Contract of supplies Withholding Tax Rates Exemption from Withholding Tax Remittance to Tax Authorities Treatment of Withholding Tax Receipts6. Capital Gains Tax Relevant Tax Authority Administration

 Computation of Chargeable Gain Artificial and Fictitious Transactions Exemptions and Reliefs7. Value Added Tax (VAT) and Stamp Duties ( a ) V a l u e A d d e d T a x Administration Registration Taxable Persons, Activities and Services Input and Output Exempted Goods and Services VAT Records and Returns Output VAT Records Recovery Zero Rated Supplies Offences and Penalties and VAT Tribunal( b ) S t D u t i e s Nature and objectives Forms of stamp duties and computation Methods of stamping and adjudication8. Education Tax 58 Assessment and Collection Rate and Payment Offences and Penalties Management and Administration of the Education Tax Fund RECOMMENDED TEXTS

1 . A T S W A S t u d y P a c k o n P r e p a r i n g T a x C o m p u t a t i o n a n d R e t u r n s 2. Ariwodola J.A. - Personal Taxation in Nigeria including Capital Gain Tax A.A. Nigeria Ltd,Lagos.3 . A l i - N a k y e a A b d a l l a h - T a x a t i o n i n G h a n a , P r i n c i p l e s , P r a c t i c e & Planning OTHER REFERENCE BOOK 59 P A P E R 1 2 : M A N A G E M E N T AIM To examine the candidates knowledge and understanding of b u s i n e s s a n d n o n - b u s i n e s s organizations as well as the managerial knowledge attitude and skills required to achieve efficient andeffective operations of such organization in a dynamic environment. OBJECTIVES At the end of this course candidates must be able to:( a ) D e f i n e a n d e x p l a i n t h e n a t u r e o f business and non-business organisations( b ) U n d e r s t a n d t h e n a t u r e o f business environment and its relevance for policy decisions of management( c ) U n d e r s t a n d t h e c o n c e p t o f c o r p o r a t e s o c i a l r e s p o n s i b i l i t y a n d e t h i c s i n b u s i n e s s a n d t h e i r relevance in business environment( d ) D e f i n e a n d e x p l a i n t h e b a s i c c o n c e p t s , p r i n c i p l e s t h e o r i e s , t e c h n i q u e s o f m a n a g e m e n t a n d their application to management problems( e ) U n d e r s t a n d t h e n a t u r e , r o l e , f u n c t i o n , p r o c e d u r e s a n d t h e i n t e r - r e l a t i o n s h i p s o f t h e o r g a n i c business functions of marketing, production personnel and accounting( f ) U n d e r s t a n d t h e m a n a g e m e n t o f p e o p l e f o r effective working relationships(g)Apply strategic management principles in modern organisation( h ) U n d e r s t a n d t h e i m p o r t a n c e o f h e a l t h a n d s a f e t y (i) Identify and understand the elements of office practice and procedures STRUCTURE OF PAPER The paper will be a three-hour paper divided into two sections.Section A (50 Marks): This shall consist of 50 compulsory questions made up of 30 multiple choiceQuestions and 20 short answer questions covering the entire syllabus.Section B (50 marks) six questions out of which candidates are expected to answer only four, each attracting 12 marks. CONTENTS 1. Nature of Business (a)Definition and objective of business, classification, growth and failure of business, ownershipforms, advantages and disadvantages(b) Business environment ( i ) N a t u r e a n d r o l e o f b u s i n e s s e n v i r o n m e n t (ii)Types: internal, external and global environment ( i i i ) A n a l y s i s o f t h e element and change in economic, social, cultural, t e c h n o l o g i c a l , political, legal, ecological, international environment; environmental analysis andforecasting(c) Corporate social responsibility and business ethics (i)Social demands and expectations: arguments for and against s o c i a l i n v o l v e m e n t i n business; changing concept of social responsibility( i i ) E t h i c s

in business: Ethics, factors affecting ethical behavior, level of ethical q u e s t i o n s in business, ethical code, ethical tool, unethical practices and sanctions60 2. Management theory and principles ( i ) M a n a g e m e n t : D e f i n i t i o n , n a t u r e a n d p u r p o s e (ii)Management: f u n c t i o n , l e v e l , s k i l l s a n d r o l e s (iii)Management: Art or science, Universality of Management(iv)Measures of managerial performance, p r o d u c t i v i t y, e f f e c t i v e n e s s a n d e f f i c i e n c y ( v ) S c h o o l s o f m a n a g e m e n t t h o u g h t , p r o p o n e n t s a n d t h e i r a p p l i c a t i o n s 3. Management functions ( a ) P l a n n i n g : Im p o r t a n c e , t yp e s , s t e p s , l e v e l s , b e n e f i t s , t o o l s a n d b a r r i e r s t o e f f e c t i v e planning( b ) D e c i s i o n m a k i n g : t y p e s , p r o c e s s , d e c i s i o n m a k i n g s i t u a t i o n , d e c i s i o n m a k i n g techniques effective decision making( c ) O r g a n i z i n g : N a t u r e , p u r p o s e , p r i n c i p l e s o f o r g a n i z a t i o n , s t r u c t u r e , f a c t o r s d e t e r m i n i n g organization structure, delegation and span of control( d ) C o o r d i n a t i o n : D e f i n i t i o n , t y p e s a n d t e c h n i q u e s o f c o ordination(e)Controlling: Nature, purpose, control process, c h a r a c t e r i s t i c s And understand control techniques4. Organic business functions (a)Human resources management ( i ) E m p l o y m e n t m a n p o w e r p l a n n i n g , r e c r u i t m e n t s e l e c t i o n , p l a c e m e n t , i n d u c t i o n j o b specification and job description( i i ) T r a i n i n g a n d d e v e l o p m e n t ( i i i ) P e r f o r m a n c e appraisal, promotion, transfer and lay-off ( i v ) D i s c i p l i n e a n d d i s c h a r g e ( v ) W a g e s a n d s a l a r y a d m i n i s t r a t i o n (vi)Industrial and labour relations, collective bargaining and grievance procedure a n d dispute settlement( v i i ) R e c o r d s k e e p i n g (b) Production function ( i ) P r o d u c t i o n m a n a g e m e n t f u n c t i o n (ii)Production systems, process and characteristics( i i i ) P l a n t l o c a t i o n a n d l a y o u t ( i v ) P r o d u c t i o n p l a n n i n g a n d c o n t r o l (v)Productivity and productivity improvement scheme( v i ) T o t a l q u a l i t y M a n a g e m e n t (c) Marketing function (i)Nature, functions and organization of marketing( i i ) M a r k e t i n g c o n c e p t ( i i i ) M a r k e t i n g research(iv)Market segmentation(v)Elements of consumer behavior ( v i ) M a r k e t i n g m i x : Product; classification and product life cycle Pricing, objectives and methods Distribution; choice and management of channels Promotion: personal selling, sales promotion, advertising publicity61 (d)

Accounting function (i) Purpose and importance(ii) Structure of accounting department(iii) Position within the organisation(iv) types of accounting system Manual Computerized5. Managing of working relationships (a)Motivation: roles; theories of motivation, implication of m o t i v a t i o n t h e o r i e s , s p e c i a l techniques of motivation( b ) Le a d e r s h i p : n a t u r e a n d r o l e o f l e a d e r s h i p i n o r g a n i s a t i o n ; l e a d e r s h i p s t yl e s , l e a d e r s h i p effectiveness( c ) ( i ) G r o u p s : n a t u r e , f o r m a t i o n a n d d e v e l o p m e n t ; g r o u p e f f e c t i v e n e s s (ii) Team: formation, development; evaluation and rewards( d ) C o n f l i c t : t y p e s , d e v e l o p m e n t a n d s o u r c e s o f c o n f l i c t ; c o n f l i c t o u t c o m e s ; c o n f l i c t management.( e ) C o m m u n i c a t i o n : definit ion; im port ance; types ; channel s and p r o c e s s o f communication, barriers to effective communication; overcoming barriers to effectivecommunication.( f ) M a n a g e m e n t c h a n g e : p r o c e s s , s o u r c e ; r e s i s t a n c e t o c h a n g e , o v e r c o m i n g r e s i s t a n c e t o change6. Strategic management (a)Definition and purpose of strategic management; strategic m a n a g e m e n t p r o c e s s ; SWOT analysis.( i ) C o n c e p t o f s t r a t e g y: c o r p o r a t e d i v i s i o n a l , f u n c t i o n a l s t r a t e gi e s ; ( i i ) B u s i n e s s g r o w t h s t r a t e g i e s 7. Health and safety in the work place (i) Importance of health and safety(ii) Health and safety regulations and legislations(iii) Sources of danger to health and safety within the work place(iv) Safety preventive and protection methods(v) Role of training in raising awareness of safety issues(vi) Role and responsibility of individuals and management in promoting health and safetyin the work place8. Office practice and procedure (a) Office: Definition; functions (information and administrative); office p l a n n i n g andlayout(b) Office machines and furniture(c) Office filing storage and retrieval of records62 (d) Organisation and methods(e) Forms designing and control(f) Information Technology application in management RECOMMENDED TEXTS 1. ATSWA Study Pack on Management2. Adewunmi Wole - Business Management An Introduction, Macmillan Publishing Company. OTHER REFERENCE BOOK 1. Cole, C. A. -Strategic Management, Initiative G r o w t h , L o n d o n 63 of 63 Leave a Comment
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