PROFESSIONAL EDUCATION ( EXAMINATION –I )
For passing this examination a student needs :-
i) to obtain at one sitting a minimum of 40% marks in each paper.
ii) a minimum of 50% of the total marks of all the papers.
iii) to pass this examination within five consecutive attempts.
B) PROFESSIONAL EDUCATION ( COURSE –II)
· The minimum duration of this course is ten months.
** After completing the Professional Education (Course-I), a candidate has to join Professional Education Course –II. The eligibility requirements for admission to this course are as follows:
a) A pass in the Professional Education (Examination-I).
b) A pass in the Chartered Accountant Foundation Examination CA Regulations, 1988.
c) Graduates with the following conditions are also eligible:-
i) Commerce graduates with Accountancy, Auditing and Mercantile Law or Commercial law as full papers and with a minimum 50% marks of the total marks (Full paper means a paper carrying not less than 50 marks).ii) Non-commerce graduates with Mathematics as one of the subjects and with minimum 60% of the total marks.iii) Non-commerce graduates with subjects other than Mathematics and with minimum 55% of the total marks.iv) Candidates who have passed the Final Examination of the Institute of Cost & Works Accountants of India ( ICWAI ) or the Institute of Company Secretaries of India (ICSI ).
Candidates who have appeared in the above mentioned examinations are also eligible for “Provisional Registration” for this course.
The subjects of study for the professional Education ( Course-II ) are:
Group – I
Accounting, Auditing, Business and Corporate Laws
Group – II
Cost Accounting and Financial Management, Income Tax and Central Sales Tax, Information Technology
The purpose of studying the above mentioned subject is:
Accounting:
To lay a theoretical foundation for the preparation and the presentation of financial statements and to develop an understanding of the rules of measurement and reporting relating to various components of financial statements required for a professional accountant.
Auditing:
To gain working knowledge of generally accept4ed auditing procedures and of techniques and skills needed to apply them in audit and attestation engagements.
Business and Corporate Laws:
To gain knowledge about those branches of laws relating to business transactions, certain corporate bodies and related matters and their application to practical commercial situations.
Cost Accounting and Financial Management:
To gain an understanding of costing concepts and the detailed procedure and documentation involved in cost ascertainment systems and various basic concepts of decision making process in the financial management.
0 komentar:
Post a Comment