Paper 01: Financial Accounting

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About Course

The Professional courses are administered at Foundation, Intermediate and Advanced Levels. Each level requires an average of one year, though candidates are advised to provide for an additional one year to meet requirements for internship/ practical experience.

A student must book for a minimum of three papers in a level in any order unless is exempted or has credits.

Prior to certification, candidates will be required to:

  • Attend workshops on ethics, soft skills and emerging issues organised by kasneb and ICPAK and earn IPD hours.
  • Obtain 1-Year practical experience, or alternatively attend workshops on work based simulation organised by kasneb and ICPAK.

This course is aimed at persons who wish to qualify and work or practice as professional accountants, auditors, finance managers, tax managers and consultants in related areas in both public and private sectors.

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Course Content

Introduction to Accounting

  • Content Overview.
  • Nature and Purpose of Accounting
  • Regulatory Framework of Accounting
  • Money Measuring Concept in Accounting.

Recording Transactions

Accounting for Assets and Liabilities

Correction of Errors and Suspense Account

Financial Statements of A Sole Trader

Financial Statement of A Partnership

Financial Statement of a Company

Financial Statements of a Manufacturing Entity

Accounts From Incomplete Records

Financial Statements of a Not For Profit Making Organization

Analyzing Financial Statements

Introduction to Public Sector Accounting

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