Lec   no

Titles

Hrs

A: External financial reporting decision

1

Balance sheet items & income statement & statement of cash flow

2

2

Balance sheet items & income statement & statement of cash flow

2

3

Recognition , measurement , valuation , disclosure of Current Assets

4

4

Recognition , measurement , valuation , disclosure of Fixed Assets

4

5

Recognition , measurement , valuation , disclosure of intangible Assets

4

6

Recognition , measurement , valuation , disclosure of investment

4

7

Valuation of liabilities & Off balance sheet financing

4

8

Accounting for income tax

4

9

Accounting for income tax

4

10

Accounting for owners equity  & revenue recognition

4

11

Differences between GAAP and IFRS

4

Total hours

40

B : Planning , Budgeting and forecasting

12

Strategic Planning

4

13

Strategic Planning

4

14

Planning and Budgeting Concepts

4

15

Planning and Budgeting Concepts

4

16

Annual profit plan

4

17

Annual profit plan

4

18

Budget Methodologies

4

19

Top level planning

4

20

Forecasting Techniques

4

Total hours

36

C: Cost Management

21

Measurement  Concepts

4

22

Measurement  Concepts

4

23

Costing systems

4

24

Costing systems

4

25

Costing systems

4

26

Overhead Costs

4

27

Overhead Costs

4

28

Operational Efficiency

4

29

Business Process Performance

4

30

Business Process Performance

4

Total hours

40

D : Performance Management

31

Cost & variance analysis

4

32

Cost & variance analysis

4

33

Cost & variance analysis

4

34

Responsibility Centers

4

35

Business Process Performance

4

36

Performance Measures

4

Total hours

24

E : Internal Controls

37

Governance

4

38

Risk Assessment, Controls and Risk Management

4

39

Internal Auditing

4

40

Internal Auditing

4

41

Systems Controls and Security Measures

4

Total hours

20

C: Cost Management

21

Measurement  Concepts

4

22

Measurement  Concepts

4

23

Costing systems

4

24

Costing systems

4

25

Costing systems

4

26

Overhead Costs

4

27

Overhead Costs

4

28

Operational Efficiency

4

29

Business Process Performance

4

30

Business Process Performance

4

Total hours

40

D : Performance Management

31

Cost & variance analysis

4

32

Cost & variance analysis

4

33

Cost & variance analysis

4

34

Responsibility Centers

4

35

Business Process Performance

4

36

Performance Measures

4

Total hours

24

E : Internal Controls

37

Governance

4

38

Risk Assessment, Controls and Risk Management

4

39

Internal Auditing

4

40

Internal Auditing

4

41

Systems Controls and Security Measures

4

Total hours

20