Courses

Assurance

Concept of and need for assurance

Process of assurance: obtaining an engagement

Process of assurance: planning the assignment

Process of assurance: evidence and reporting

Introduction to internal control

Revenue system

Purchases system

Employee costs

Internal audit

Documentation

Evidence and sampling

Management representations

Substantive procedures ─ key financial statement figures

Codes of professional ethics

Integrity, objectivity and independence

Confidentiality

Accounting

Introduction to accounting

The accounting equation

Recording financial transactions

Ledger accounting and double entry

Preparing basic financial statements

Control accounts, errors and suspense accounts

Cost of sales, accruals and prepayments

Irrecoverable debts and allowance

Inventory

Non-current assets and depreciation

Limited company financial statements

Statement of cash flows

Sole trader and partnership financial statements under UK GAAP

Additional question practice

Business & Finance

Introduction to business

Managing a business

Organisational structure and business forms

Introduction to business strategy

Introduction to risk management

Introduction to financial information

The business’s finance function

Business and personal finance

The professional accountant

Structure and regulation of the accountancy profession

Governance, corporate responsibility, sustainability and ethics

Corporate governance

The economic environment of business and finance

External regulation of business

Additional questions

Management Information

The fundamentals of costing

Calculating unit costs (Part 1)

Calculating unit costs (Part 2)

Marginal costing and absorption costing

Pricing calculations

Budgeting

Cash budgets and the cash cycle

Performance management

Standard costing and variance analysis

Breakeven analysis and limiting factor analysis

Investment appraisal techniques

TK 150.00

Principles of Taxation

Sources and structure of Bangladesh income tax law (Direct Tax)

Tax Administration and Taxes Appellate Tribunal (Direct Tax)

Charge of income tax (Direct Tax)

Income from employment (Direct Tax)

Income from financial property (Direct Tax)

Income from rent (Direct Tax)

Income from agriculture (Direct Tax)

Income from business (Direct Tax)

Capital gain (Direct Tax)

Income from other sources (Direct Tax)

Depreciation allowances (Direct Tax)

Set off and carry forward of losses (Direct Tax)

Exemption and allowances (Direct Tax)

Deduction or collection of tax at source (Direct Tax)

Advance payment of tax (Direct Tax)

Return of income (Direct Tax)

Assessment (Direct Tax)

Assessment of individuals (Direct Tax)

Assessment of partnership firms (Direct Tax)

Assessment of companies (Direct Tax)

Liability in special cases and assessment of non-residents (Direct Tax)

Special provisions relating to avoidance of tax (Direct Tax)

Powers of income tax authorities including search and seizure (Direct Tax)

Penalty and prosecution (Direct Tax)

Recovery of tax (Direct Tax)

Double taxation relief (Direct Tax)

Transfer pricing (Direct Tax)

Refunds (Direct Tax)

Appeal and reference (Direct Tax)

Ethics (Direct Tax)

Tax planning (Direct Tax)

Gift tax (Direct Tax)

Value-added tax

Customs Act

Business & Law

Overview on the Companies Act, 1994

Overview on the Negotiable Instrument Act, 1881

Overview on the Partnership Act, 1932

Overview on the Contract Act, 1872

Information Technology

Foundations of information systems in Business

Computer Hardware

Computer Software

Data Resource Management

Telecommunication and Networks

E-Business System

Enterprise Business System