Open and Internal Competitive written Exam Syllabus of Nepal Electricity Authority, Administrative Service, Account Group, Chartered Accountancy Sub Group, Level 9, and Deputy Director.
Second Paper: Service Related Detail Knowledge
Full Marks = 100
Nepal Accounting Standards (NASs)/Nepal Financial Reporting Standards (NFRSs)
1. 1.1 NAS 1: Presentation of Financial Statements
1.2 NAS 2: Inventories
1.3 NAS 7: Statement of Cash Flows
1.4 NAS 8: Accounting Policies, Changes in Accounting Estimates and Error
1.5 NAS10: Events after the Reporting Period
1.6 NAS 12: Income Taxes
1.7 NAS 16 : Property, Plant & Equipment
1.8 NAS 17: Leases
1.9 NAS 18: Revenue
1.10 NAS 19: Employee Benefits
1.11 NAS 20: Accounting for Government Grants and Disclosure of Government Assistance
1.12 NAS 23: Borrowing Cost
1.13 NAS 32: Financial Instruments: Presentation
1.14 NAS 36: Impairment of Assets
1.15 NAS 37: Provisions, Contingent Liabilities & Contingent Assets
1.16 NAS 39 : Financial Instruments: Recognition & Measurements
1.17 NAS 40: Investment Property
1.18 NFRS 5: Non-Current Assets Held for Sale & Discontinued Operation
1.19 NFRS 7: Financial Instruments: Disclosures
1.20 NFRS 8: Operation Segments
1.21 NFRS 9: Financial Instrument
1.22 NFRS 10: Consolidated Financial Statements
1.23 NFRS 13: Fair Value Measurement
1.24 IFRIC 12: Service concession Arrangements
2. Cost and Management Accounting
2.1 Cost Concept and Decision Making
2.2 Inventory Valuation
2.3 Marginal costing
2.4 Key Factor in Decision Making
2.5 Standard Costing and Variance Analysis
2.6 Budget and Budgetary Control
2.7 Costing of Service Sector
2.8 Value Chain Analysis
3. Financial Management
3.1 Managerial Finance
Financial Planning and control, working capital management, selection of long-term assets under certainty and risk, financial structure, cost of capital, dividend policy.
3.2 Corporate Budgeting and strategic planning
Capital asset planning and evaluation: present value theory and analysis, project appraisal and the theory and measurement of the rate of return, problems relating to Leasing, Pricing, and debt funding.
3.3 Understanding on Money Market, Capital Market, and Derivative Market
3.4 Global Financial Market and its associated risks
3.5 Foreign Exchange Management
3.6 Merger, Acquisitions and corporate restructuring.
4. Audit and Assurance
4.1 Nepal Standards on Auditing
4.2 Internal control System
4.3 Statutory Audit
4.4 Internal Audit
4.5 Risk Based Audit
4.6 Due Diligence Audit
4.7 Tax Audit
4.8 Cost Audit
4.9 Management Audit
4.10 Performance Audit
4.11 Audit Reporting
4.12 Code of Ethics for Professional Accountants
5. Existing Laws and Regulation
5.1 Audit Act
5.2 Income Tax Act and Rule
5.3 Value Added Tax Act and Rule
5.4 Company Act and Rule
5.5 Labor Act
5.6 Bonus Act
5.7 Public Procurement Act
5.6 Foreign Investment & Technology Transfer Act.
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