Ica Gh Syslabus

Goals and Expected Performance Outcome of each part THE INSTITUTE OF CHARTERED ACCOUNTANTS (GHANA) Syllabus for ICAG Qualifying Examinations ACCRA 2009 Institute of Chartered Accountants, Ghana 1 Proposed Sylabus for ICAG Qualifying Examinations Contents Introduction Features and Inovations of the New Scheme Objectives and Expected Performance Outcomes of Each PART 1. 1. 2 1. 3 1. 4 Financial Accounting Fundermentals Business Management Economics Management Information Systems PART 2. 1 2. 2. 3 2. Quantitative Tools in Business Audit and Internal Review Business and Corporate Law Principles and Practice of Taxation PART 3. 1 3. 2 3. 3. 4 Financial Reporting Public Sector Accounting Cost and Management Accounting Financial Management PART 4. 1 4. 2 4. 3 4. 4 Advanced Financial Reporting Advanced Audit and Professional Ethics Corporate Strategy and Governance Advanced Tax Planning and Fiscal Policy Review of Qualifying Examinations Syllabus May 2010 Proposed Transitional Arrangements 1 2 3 4 11 17 25 32 37 42 50 55 61 68 73 80 86 98 108 115 116 2 Institute of Chartered Accountants, Ghana Financial Accounting FundamentalsINTRODUCTION After almost four years of sorting out assessments on the current prospectus of the Institute of Chartered Accountants (Ghana), proficient program, the first was held in May 2005, it is presently viewed as fitting and convenient to change and update it so as to align it with current condition of information and to make it progressively applicable to the current requests of managers and customers. The activity of the Chartered Accountant has become progressively advanced as a result of the impacts of globalization, improvements in data innovation and the multifaceted nature of the cutting edge business organisation.The current sanctioned bookkeeper, for example, not just communicates a supposition on the exactness and reasonableness of fiscal reports, yet in addition informs the executives on the practicality with respect to speculatio n ventures, charge matters and renders specific warning administrations, and so forth. By and large, he is called upon to serve the country as an individual from an uncommon examination board. So as to play out these capacities respectably, he needs to have gained capability in bookkeeping hypothesis and practice. The new prospectus would be analyzed in May 2010. The new schedule endeavors to meet the double objectives of the plan through the subject structure and coverage.The 16-subject, 4-level-structure assessment joins subjects which address the handy aptitudes necessities of the expected proficient bookkeepers with others which are predominantly of the hypothetical or reasonable nature and along these lines fills in as a decent establishing for the Professional Accountant. Rundown OF NEW STRUCTURE Exhibit 1: Chart of New Examination Scheme 1. 1. 2 1. 3 1. 4 Financial Accounting Fundamentals Business Management Economics MIS and Business Systems 3. 1 3. 2 3. 3. 4 Financial Repor ting Public Sector Accounting Cost and Management Accounting Financial Management PART 1PART 3 PART 2 PART 4 2. 1 2. 2. 3 2. 4 Quantitative Tools in Business Audit and Internal Review Business and Corporate Law Principles and Practice of Taxation 4. 1 4. 2 4. 3 4. 4 Advanced Financial Reporting Advanced Auditing and Professional Ethics Corporate Strategy and Governance Advanced Taxation and Fiscal Policy Institute of Chartered Accountants, Ghana 1 Proposed Sylabus for ICAG Qualifying Examinations FEATURES AND INNOVATIONS OF THE NEW SCHEME This new plan was created on a settled setting for a survey and change. The accompanying new highlights and advancements stick out. A four-section structure of 16 papers altogether. †¢ Fusion and mix of certain courses. This is intended to energize an integrative learning approach and to limit the negative of the â€Å"tunnel vision† subject-by-subject preparing. The mix of related courses is consequently intended to infer all the more significance and cooperative energies. For instance, it isn't extraordinary to discover fundamentally the same as questions and necessities on â€Å"Budgeting and Variance Analysis† in both the old [i. e. Current] Management Accounting and Cost Accounting papers. †¢ Clearly characterized and feasible taking in results from Part to Part.This ought to mostly resolve the issues related with the situation of halfway qualified up-and-comers in industry and on different projects. †¢ An increasingly discerning, simple to-fit and actualize, graduate transformation and exclusion plot has been fused. It is trusted that this will rouse higher evaluation applicant entrantsâ€degree and certificate holders â€to gain adequate bookkeeping fitness and accelerate their inevitable expert capability. †¢ All understudies have ten (10) years from the date of enlistment inside which to finish all the assessments of the Institute of Chartered Accountants (Ghana).After the ten (1 0) years time frame any understudy who has not finished the assessments of the Institute won't be qualified to take the assessments. †¢ Better spotlight on business [financial] procedure and revealing or relational abilities, along these lines empowering possibility to value the general real factors of the business condition and to utilize warning aptitudes all the more adequately. †¢ Introduction of some increasingly significant projects and fitting titles †the New Business Strategy is progressively about administration, settling on bookkeepers key choices producers. Expanded accentuation on business warning abilities at the last Part 4. 2 Institute of Chartered Accountants, Ghana Financial Accounting Fundamentals OBJECTIVES AND EXPECTED PERFORMANCE OUTCOME OF EACH PART Each of the 4 Parts of this assessment plot has an expansive goal and expected execution result as expressed beneath. Also, inside each subject at any Part, the prospectus inclusion just as the defini te yet explicit targets and learning results are expressed. The wide goal and learning results of the four (4) Parts are as per the following: PART 1 †¢ 4 essential/establishment papers. Arrangement of essential standards and information required to comprehend the Business Environment. Section 2 †¢ Four (4) customary center papers. †¢ Test of specialized ability expected of a cutting edge bookkeeper. †¢ Acquisition of foundation information and aptitudes fundamental for viable execution at center administration level. Section 3 †¢ Four (4) center papers. †¢ Emphasis on business cases, procedure and warning abilities. Section 4 †¢ Four (4) center papers. †¢ Emphasis on business cases, methodology and warning aptitudes. Result and Interpretation The pass mark is half. The outcomes will be distributed as â€Å"pass† or â€Å"fail.A applicant who comes up short has the alternative of revamping this paper in resulting assessments till his/h er candidature lapses. Establishment of Chartered Accountants, Ghana 3 Proposed Sylabus for ICAG Qualifying Examinations PROFESSIONAL PART 1 PAPER 1. 1: Financial Accounting Fundamentals 1. Destinations AND LEARNING OUTCOMES This paper is intended to empower up-and-comers get and acknowledge major bookkeeping information in associations. Toward the finish of the course, the up-and-comer ought to have the option to: Demonstrate sound information and comprehension of bookkeeping standards, ideas and their application in the planning of monetary statements.To guarantee that understudies have a sound comprehension of the strategies of twofold passage bookkeeping and can apply its standards in recording exchanges, modifying budgetary records and getting ready non-complex fiscal summaries. Ready to recognize and address exclusions and mistakes in bookkeeping records and budget reports. Ready to determine the segments of budget reports and get ready and present non-complex records for sole merchants, organizations and constrained organizations. Indicate why an element keeps up monetary records and gets ready money related statements.Identify the wellsprings of data for the planning of bookkeeping records and budget summaries. Record and record for exchanges and occasions bringing about pay, costs, resources, liabilities and value as per the proper premise of bookkeeping and the laws, guidelines and bookkeeping measures material to the budget reports. Set up a preliminary parity from bookkeeping records and recognize the employments of the preliminary equalization. Get ready records and budget reports from fragmented records. Comprehend the various bases of planning fiscal reports. Apply some worldwide budgetary revealing standards.Define the subjective attributes of money related data and the essential bases of bookkeeping FORM OF EXAMINATION The assessment will be a three-hour paper comprising of five necessary inquiries. (All the five inquiries must be replied. ) 3 . Schedule WEIGHTING GRID This framework shows the general weightings of points inside this subject and should control the relative investigation time spent on each. The imprints accessible in the evaluation will liken to the weightings underneath. 4 Institute of Chartered Accountants, Ghana †¢ 2. Money related Accounting FundamentalsHowever, there may be slight varieties in certain occurrences as they fill in as a guide in particular. Prospectus COVERAGE Conceptual Framework of Accounting, Maintaining Financial Records Principles of Double Entry and Books of Prime Entry Adjustments to Accounting Records and Financial Statements Accounting for non-current Assets (effects and intangibles) Preparation of Financial Statements including Cash Flow Preparation of Financial Statements for Non-benefit Making Organizations, Preparation of Financial Statements from Incomplete Records Accounting for particular exchanges Introduction to fiscal reports investigation TOTAL WEIGHTING (%) 0 15 20 15 10 100 Institute of Chartered Accountants, Ghana 5 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 1 Financial Accounting Fundamentals MAIN TOPIC SYLABUS CONTENT (Cont

The Great Gatsby: What Makes Daisy So Attractive?

â€Å"Her voice is brimming with money† (Fitzgerald, 120). This statement, said by significant character Gatsby, clarifies Daisy’s character and air. Daisy Buchannan is one of the fundamental characters in the novel The Great Gatsby. The spouse of Tom Buchannan and the fantasy of Jay Gatsby, Daisy epitomizes the indecent and shallow estimations of the privileged East Egg. In spite of the fact that she isn't extremely genuine, to most Daisy is alluring, excellent, and hot. What makes Daisy so welcoming? She causes a man to improve for her so as to get what they need, she has gauges and she needs the best, and simply the best. Since the start, Jay Gatsby has been frantically infatuated with Daisy, or the idea of Daisy. Gatsby just knew Daisy for one month before he was conveyed to war. Is it accurate to say that one is month enough to begin to look all starry eyed at somebody? After five years, Gatsby still accepted that he was infatuated, and he considered another persona to make Daisy return to him after she wedded Tom. â€Å"You're acting like a little boy†¦. † (Fitzgerald, 88). This was a statement that the storyteller, Nick Caraway, said to Gatsby about how he was acting around Daisy. Jay Gatsby knew to get Daisy back he would need to turn into the most flawlessly awesome, the most extravagant, the most attractive, and the most enchanting. It may have been the test of being better than the rest that was so engaging Gatsby or it could have been Daisy’s dead-as-a-door handle character. The genuine inquiry is, Is Daisy justified, despite all the trouble? What makes Daisy so speaking to savvy men, for example, Gatsby? Is it the test of turning into the best, or is it something different? Jay Gatsby wasn’t the one in particular who thought Daisy was worth more than saw. Her significant other, Tom Buchannan additionally accepted that Daisy was a prize. To Tom, it appeared, that Daisy was a trophy spouse, somebody he could flaunt, not care about, return, and she would at present be there. What united them was cash, what the two of them adored and shared practically speaking. Scratch summarized her adoration for cash well, â€Å"She needed her life molded now, immediatelyâ€and the choice must be made by some power, of money†¦Ã¢â‚¬  (Fitzgerald, 151). Daisy didn’t care about who she cherished more when she needed to pick Tom or Gatsby; she thought about the cash while she was settling on perhaps the greatest choice of her life. To Tom, Daisy was a delightful lady who he couldn't want anything more than to have for his better half. Tom and Daisy were indistinguishable in that manner, neither of them thought about character or qualities; they thought about their notoriety. It wasn’t Daisy’s manner that caused Tom to wed her; it was her looks and notoriety that he discovered appealing. Daisy Buchannan wasn’t probably the most splendid blue-blood in East Egg no doubt. Her ditzy nature may have been charming to a few, however clearly it was something beyond a sweetheart quality. Daisy had no sound judgment, if a man was searching for just looks (like Tom), Daisy was the young lady to go to. Her remark to Gatsby, â€Å"I’d like to simply get one of those pick mists and put you in it and push you around† (Fitzgerald, 94) made perusers reconsider why Jay Gatsby would be so far in adoration with her. â€Å"She never adored you, do you hear? She just wedded you since I was poor and she was worn out on sitting tight for me. † (Fitzgerald, 130). There more likely than not been something extraordinary about Daisy for Tom Buchannan and Jay Gatsby to have such solid affections for her. Regardless of whether it was her looks, her imbeciles, or her cash she had what other ladies would kick the bucket for, two of the most extravagant and most known men in East Egg battling about her. What makes Daisy Buchannan so appealing? To a few, it’s her looks, the idea of what she may resemble, to others it’s her cash or her blameless ditz, and certain individuals may even locate her terrible. The perusers of Fitzgerald’s The Great Gatsby will take solid stands on Daisy and her character.

Internet Scavenger Hunt free essay sample

Level Material Appendix B Internet Scavenger Hunt Search Statement: I am keen on overhauling the RAM in my PC with the utilization of new RAM modules. Search Keywords: slam module overhaul Search Engines Name and hyperlink to web index 1: http://www. google. com/†¢ Number of results: 11 †¢ First Web connect http://www. pcworld. com/article/18024/upgrade_guide. html †¢ Second Web connect http://www. critical. com/introduce/sodimm. aspx †¢ Third Web connect http://www.nap. com/pro_RAM. asp †¢ Boolean utilized, for example, and, or, or not: memory redesign and RAM modules †¢ Number of results for Boolean hunt: 11 Name and hyperlink to internet searcher 2: http://www. yippee. com/†¢ Number of results: 12 †¢ First Web interface http://www. bizrate. com/slam memory-overhauls/memory-modules/†¢ Second Web interface http://www. bizrate. com/smash memory-updates/slam memory-module/†¢ Third Web connect http://www. speicherbauer. com/ Boolean utilized, for example, and, or, or not: memory overhaul and RAM modules †¢ Number of results for Boolean pursuit: 11 Name and hyperlink to web crawler 3: http://www. We will compose a custom paper test on Web Scavenger Hunt or on the other hand any comparative subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page lycos. com/†¢ Number of results: 10 †¢ First Web connect http://www. bizrate. com/smash memory-overhauls/memory-modules/†¢ Second Web connect http://www. bizrate. com/slam memory-overhauls/smash memory-module

Generally Accepted Accounting Principles and Profit Margin Percentage Free Essays

Spot your name and the date at the highest point of the page, and answer the accompanying inquiries ensuring you SHOW YOUR WORK. 1. A tool shop purchased a gross (12 dozen) of mallets, paying $602. We will compose a custom paper test on Proper accounting rules and Profit Margin Percentage or on the other hand any comparable theme just for you Request Now 40 for the complete request. The retailer assessed working costs for this item to be 35% of deals, and needed a net benefit of 5% of deals. The retailer expected no markdowns. What retail selling cost ought to be set for each sledge? [Hint: The best approach to deal with this issue is to state that the Gross Profit Margin needs to cover the 35% of costs appropriate to the item in addition to the 5% of net benefit needed. Furthermore, when you know the GPM%, you know the Cost level of the Selling Price. ] 2. Rivalry in a line of outdoor supplies confines the selling cost on a specific thing to $25. In the event that the storekeeper feels an edge of 35% is expected to cover costs and return a sensible benefit, what is the most the proprietor can pay for this thing? [Hint: Remember, on the off chance that you know the edge rate, at that point you know the cost rate. ] 3. A retailer with yearly net deals of $2 million keeps up a markup of 66. 67% dependent on cost. Working costs normal 35%. What are the retailer’s net edge and net benefit in dollars? [Hint: A Markup on Cost is comparable to what Gross Profit Margin rate? ] 4. The expense to a producer of level board shows for delivering its recently structured TV Display 1000 is $250. 00. The expense for Research and Development of their new item being offered to OEMs as a part item has been one million dollars. The deals and limited time financial plan is $600,000, and all other fixed costs add up to $200,000. The Marketing Director and his staff have evaluated interest for the new showcase to be somewhere in the range of 50,000 and 75,000 units throughout the following year. They additionally have chosen to value the new Display 1000 at $450 to their OEM clients. (a) what number Display 1000s does the maker need to sell so as to breakeven? (b) What is the manufacturer’s unit commitment to benefit in rate? (c) What is the manufacturer’s markup on cost in rate? Step by step instructions to refer to Generally Accepted Accounting Principles and Profit Margin Percentage, Papers

Required Reading Ray Bradburys Last Essay

Required Reading Ray Bradburys Last Essay The release of The Best American Nonrequired Reading anthology is always a highlight of my  reading year. This year, its more exciting than usual because Ray Bradbury wrote the introduction, an essay called The Book and the Butterfly, that, it turns out, would be his last. Just when I thought I couldnt love the man moreIm planning a tattoo of a  favorite line from Fahrenheit 451 as my 30th birthday gift to myself later this yearhe nails the essence of being a reader. And because hes ass-kickingly awesome, he does it in just a couple hundred words. The Huffington Post has the full essay. You should read it, and then  you should buy a copy of this years Best American Nonrequired  Reading and  join me in underlining ALL THE SMART THINGS. Ive read The Book and the Butterfly through a dozen times now. Here are a few of the best, most delightfully bookish sections (emphasis mine). On the  librarian who doubted he could, at seven years old, read 10  books a week: And she said, You cant possibly read all of those before they are due back. I said, Yes, I can. And I came back the next week for ten more  books. In doing so, I told that  librarian, politely, to get out of my way and let me happen. Thats what  books do. They are the building blocks, the DNA, if you will, of you. _________________________ On the effects of being well- and widely-read: I pondered all of these things because of  books. I asked big questions because of  books. I dreamed because of books.  I started to write because of  books.   _________________________ On being changed by  reading and  writing: I am told the editorial process for this series is rooted in the involvement of high school students selecting the stories and assembling each years editionI would have loved to work on this series. I imagine each young person who has poured his or her heart into this edition has been changed as a result. The caterpillar sprouts wings. And I know that, as with  reading any book, you, dear reader, will change too. Sign up to Unusual Suspects to receive news and recommendations for mystery/thriller readers. Thank you for signing up! Keep an eye on your inbox.