CAP Syllabus
Module 1: Financial Accounting
A) Fundamentals of Accounting (Marks: 10)
a) Introduction to Accounting
b) The Role of an Accountant
c) Accounting Concepts and Standardsd) Journals and Subsidiary Books
e) Profit and Loss Accounts
f) Balance Sheet
B) IAS/IFRS (Marks: 30)
a) IAS 1 : Presentation of Financial Statement
b) IAS 2 : Inventories
c) IAS 37: Provisions, Contingent Liabilities and Contingent Assets
d) IFRS 15: Revenue from Contracts with Customers
Module 2: Financial Statement Analysis
a) Introduction of FSA
b) Ratio Analysis
c) Break-even Analysis
d) Variance Analysis
Module 3: Budgeting & Forecasting
a) Principles and concept of Costing
b) Direct, Indirect Cost
c) Overhead allocation
d) Cash Budget
e) Master Budget
f) Flexible Budget
Module 4: Sustainability Management
a) Sustainability in Business
b) Social Responsibility
c) Governance & Compliance
d) Resource Efficiency
e) Resource Efficiency
f) ESG (Environmental, Social, Governance) Reporting
g) Circular Economy
h) Stakeholder Engagement
