CSS Physics Paper-II Syllabus

CSS Physics Paper-II Syllabus
Total Marks: 100
Time Allowed: 3 hours

I. Electricity and Magnetism

• Electric field due to point charges; Gauss’ law; Electric potential; Poisson and Laplace’s equations; Dielectric medium and Polarization; Capacitance; Moving charges and resulting magnetic field; Ampere’s law; Magnetic properties of matter; Faraday’s law of electromagnetic induction; Alternating current and RLC circuit; Poynting theorem and Poynting Vector. Maxwell’s equations in integral and differential form; scalar and vector potential.

II. Modern and Quantum Physics

• Waves and particles and De Broglie’s Hypothesis; Operators and quantum states; observables; time dependent and independent Schrodinger equation; angular momentum; spin-1/2 particle in a magnetic field; wave mechanics; particle in a box; tunneling; one-dimensional harmonic oscillator; Heisenber’s uncertainty relationship and indeterminacy based on commutation properties of operators; Bohr’s theory and quantum numbers including electron spin; Pauli’s exclusion principle; Spectra of simple systems with one or two valence electrons; photo electric effect; Compton scattering; pair production; Lande’s g factor and Zeeman effect. Raman effect;

III. Solid State Physics

• Crystal lattice and structure, Bravais lattice, free electron model, Band theory and electron in a periodic potential, Fermi energy and density of states, n and p type semiconductors, physics of the transistor and MOSFET, dielectric properties, magnetic properties and origin of magnetism.

IV. Nuclear Physics

• Structure of Nuclei; Radioactivity, ,  and  decay; Methods of detection of nuclear radiation, Mass Sepectrometer; Accelerators; Phenomenon of fission; reactor and nuclear power; nuclear fusion and its applications; Elementary particles and their properties.

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CSS Physics Syllabus

CSS Physics Paper-I Syllabus
Total Marks: 100
Time Allowed: 3 hours

I. Mechanics

• Vectors: Dots, Cross and triple products, Gradient, divergence, curl and applications.
• Newtonian laws of motion: calculus based approach to kinematics, forces and dynamics, conservation law of energy; conservation of linear and angular momentum; Dynamics of rigid body; spin and precession; gyroscope; Gravitation; planetary motion and satellites; Kepler’s laws; centripetal forces.
• Special theory of relativity: Michelson-Morley experiment and Einstein’s postulates; Lorentz transformation; time dilation and length contraction; equivalence of mass and energy.

II. Fluid Mechanics

• Surface tension; Viscosity; Elasticity; fluid motion and Bernoulli’s theorem.

III. Waves and Oscillations, Optics

• Free oscillation with one and two degrees of freedom; forced and damped oscillations and phenomenon of resonance; Simple harmonic motion; Traveling waves and transmission of energy; Phase and Group velocity; standing waves; Basics of sound waves.
• Reflection, Refraction, Interference, Diffraction and Polarization of waves; interfero meter and Newton’s rings; Diffraction Gratings and their resolving power; spectro meters. Electromagnetic wave equation; normal and anamolous dispersion; coherence, lasers and applications.

IV. Heat and Thermodynamics

• Perfect gas, real gas and Van der Waals equation; Three Laws of Thermodynamics; internal energy; temperature; entropy; Thermal properties of simple systems; kinetic theory of gases; Maxwellian distribution of molecular velocities; Brownian motion; Transport phenomena. Classical Maxwell-Boltzmann Statistics and its application; Bose-Einstein and Fermi-Dirac Statistics.

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CSS International Relations Paper-II

CSS International Relations Paper-II Syllabus
Total Marks: 100
Time Allowed: 3 hours

I. International Relation between two Wars

• Russian Revolution, Fascism, League of Nations, Second World War

II. Cold War

• Decolonization in Asia and Africa.
• Rise of United States and Soviet Union,
• Era of Tight Bipolarity, Détente and Loose Bipolarity, Revival of Cold War

III. Post Cold War

• End of History, Clash of Civilizations, Terrorism, Globalization, Unipolarity (New World Order) and Revival of Multi-Polarity

IV. International and Regional Organizations

• League of Nations, United Nations, Regional Organizations, EU, ASEAN, NAFTA, SAARC, SCO, OIC, ECO, WTO.
• Reforms in the United Nations, World Bank and the IMF

V. Foreign Policy of Selected Countries

• USA, Russia, China, UK, India, Pakistan and EU

VI. South Asia

• Peace-making and Peace-Building in South Asia: Analytical overview of peace processes between/among the states of South Asia especially between India and Pakistan.
• India and Pakistan: Overview of agreements and accords, Indus Water Treaty; Composite Dialogue; Sir Creek & Siachen border, Visa and People to people contact; Trade; and Role of civil society
• Afghanistan: Cold war theatre; Soviet Invasion and Mujahedeen; Geneva Accord; Post Cold War situation—Rise of Taliban, AL-Qeada & 9/11; Operation Enduring Freedom; The Bonn Process- Withdrawal

VII. Weapons of Mass Destruction

• Proliferation of Nuclear Weapons
• Nuclear Weapon States- Programs and Postures: Indian-Pakistan Nuclear Doctrines
• Nuclear Non-Proliferation Regime: International Atomic Energy Agency, Nuclear Non- Proliferation Treaty; Nuclear Supplier Group; Partial Test Ban Treaty; Comprehensive Test Ban Treaty; Fissile Material Cut-off Treaty
• Challenges of Non-Proliferation, Cooperation for Nuclear Energy
• The Missile Defence Systems and their impact on global strategic environment
• Militarization and Weaponization of Space.

VIII. Contemporary Issues

• Euro-Atlantic Vs. Asia Pacific: Great Power Policies
• Kashmir Issue
• Palestine Issue

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CSS International Relations Syllabus

CSS International Relations Paper-I Syllabus
Total Marks: 100
Time Allowed: 3 hours

I. Introduction

• The Definition and Scope of International Relations.
• The Nation-State System
• Evolution of International Society

II. Theories and Approaches

• The Classical Approaches-Realism and Idealism
• The Scientific Revolution-Behavioral Approach, System Approach,
• Neo-realism, Neo-liberalism
• Post-modernism, Critical Theory, Feminism, Constructivism

III. International Political Security.

• Conceptualization of security in the Twenty-First century
• Power. Elements of National Power
• Balance of Power
• Foreign Policy: Determinants, Decision Making and Analysis
• Sovereignty
• National Interest

IV. Strategic Approach to International Relation.

• War: Causation of War, Total War, Limited War, Asymmetric Warfare, Civil War, Guerilla Warfare
• Strategic Culture: Determinants of Pakistani Strategic Culture.
• Deterrence: Theory and practice with special reference to India and Pakistan

V. International Political Economy.

• Theories in IPE: Mercantilism, Economic Liberalism, and Neo- Marxism
• Theories of Imperialism, Dependence and Interdependence discourse

VI. International political community.

• Nationalism
• Internationalism
• Globalization

VII. Approaches to Peace

• Diplomacy
• International Law
• Arms Control /Disarmament and Nuclear Non proliferation Regime

VIII. International Political Institution

• United Nations
• International Monetary Fund (IMF)
• World Bank
• International Court of Justice

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CSS Political Science Paper-II

POLITICAL SCIENCE-II
Total Marks: 100
Time Allowed: 3 hours

PART-A (30 Marks)

I. Comparative and Analytical Study of the Political Systems:
Political System of U.S.A, U.K, France and Germany

II. Global and Regional Integration
Globalization and Politics, Global Civil Society, Regional politico-economic integration and organizational structure of the European Union, SAARC, ECO, International Financial Regimes IMF and WTO.

PART-B (70 Marks)

III. Comparative and Analytical Study of the Political Systems:
Political system of Turkey, Iran, Malaysia, India and China.

IV. Political Movements in India (Colonial Period):
Rise of Muslim Nationalism in South Asia and Pakistan Movement (with special reference to the role of Sir Syed Ahmed Khan, Allama Muhammad Iqbal and Quaid-i-Azam Mohammad Ali Jinnah)

V. Government and Politics in Pakistan:
Constitution making from 1947 -1956, A comparative and critical analysis of 1956, 1962, 1973 Constitutions of Pakistan, Constitutional Amendments up-to-date, Federal Structure in Pakistan, and Central-Provincial relations after 18th amendment.

Political Culture of Pakistan, Political Developments and the Role of Civil and Military Bureaucracy, Judiciary, Feudalism, Dynastic Politics, Political Parties and Interest Groups, Elections and Voting Behavior, Religion and Politics, Ethnicity and National Integration.

VI. International Relations:
History of International Relations: Post World War-II (WW-II) Period.

Foreign Policy of Pakistan: National Interests and Major Determinants i-e.

1. Size/Geography
2. Economic Development
3. Security
4. Advancement in Technology
5. National Capacity
6. Political Parties/Leadership
7. Ideology
8. National Interest
9. Role of Press/Bureaucracy
10. Social Structure
11. Public Opinion
12. Diplomacy
13. Foreign Policy-making Process in Pakistan

Also External Factors like International Power Structure, International Organizations, World Public Opinion and Reaction of other States.

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CSS Political Science Syllabus

POLITICAL SCIENCE-I
Total Marks: 100
Time Allowed: 3 hours

PART-A (50 Marks)

I. Western Political Thought:
Plato, Aristotle, Machiavelli, Montesquieu, Hobbes, Locke, Rousseau, Kant, Mill, Bentham, Hegel, Marx, Lenin, Mao, Gramsci, Karl Popper, Pierre Bourdieu, John Rawls, Frances Fukuyama, Foucault, Derrida, Kierkegaard, Jean Paul Sartre, Rene Descartes.

II. Muslim Political Thought:
Al-Farabi, Al-Mawardi, Ibn Rushd, Imam Ghazali, Ibn Taymiyyah, Nizam-ul-MulkTusi, Ibn Khaldun, Shah Waliullah, Allama Muhammad Iqbal, Jamaluddin Afghni, Rashid Rida.

PART-B (50 Marks)

III. State System:
The nature and emergence of modern nation-state system, Islamic concept of state and Ummah.

IV. Political Concept (Western and Islamic):
Sovereignty, Justice, Law, Liberty, Freedom, Equality, Rights and Duties, Human Rights, Political Authority and Power.

V. Comparative Politics:
Political Socialization, Political Culture, Political Development, Political Recruitment, Social Change, Civil Society, Violence and Terrorism in Politics, Gender and Politics, Women Empowerment.

VI. Political Participation:
Political Change and Revolution, Elections, Electoral System, Public Opinion, Propaganda, Political Parties, Pressure Groups and Lobbies.

VII. Political Institutions and Role of Government:
Legislature, Executive, Judiciary, Political Elites, Civil and Military Bureaucracy.

VIII. Forms of Government:
Monarchy, Democratic, Dictatorship, Totalitarian/Authoritarian, Unitary, Federal, Confederation, Presidential and Parliamentary.

IX. Political Ideologies:
Capitalism, Marxism, Communism, Socialism, Totalitarism, Fascims, Nationalism, Islamic Political Ideology.

X. Local Self Government:
Theory and practice of Local Self-Government with special reference to Pakistan, Comparative analyses of systems of local governance, Public Administration and Public Policy.

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Computer Science Paper-II

COMPUTER SCIENCE PAPER-II
CSS Computer Science Paper-II Syllabus
Total Marks: 100
Time Allowed: 3 hours

SECTION-A (50 Marks)

I. Computer Organization & Architecture
Fundamental concepts, Overview of a Computer System, Evolution & Performance Languages, Architectural levels, Virtual machines, Processor types, Metrics, Machine instructions, Instruction execution cycle, CISC vs. RISC, Parallelism, Internal/External data representation, Computer Function and Interconnections, Cache Memory, Internal Memory, External Memory, Input /Output System, Computer Arithmetic Microprocessor and its Bus Structure, I/O Types, Types of Buses, Memory Organization and Structure, information flow and execution in Machine, Instruction Representation, Machine Instruction Characteristics, Instruction Processing, Processor Structure & Function, Control Unit Operation, Micro-programmed Control, Instruction-Level Parallelism And Superscalar Processors, Parallel Processing, Multi-Processor and Multi-core Systems

II. Computer Communications & Networks
Basic Concepts and Classification of Networks, Circuit switching, Packet switching, Multiplexing (TDM, FDM), Layering: OSI and TCP/IP, Application Layer (Network application architectures, HTTP, FTP, Email, DNS, P2P applications), Transport Layer (Multiplexing in UDP and TCP, Connectionless Transport: UDP, Reliable data transfer and TCP, Congestion avoidance and control), Network Layer (The Internet Protocol, IPv4 Datagram, Internet Address Classes, Special IP Addresses ARP, IPv6, ICMP, Network Address Translation (NAT), Internet Routing Protocols and Algorithms, X.25, Frame relay and ATM, MPLS), Physical & Link Layer Functionalities (Error Detection & Control, ARQ, Link layer addressing, LAN Technologies, Bridges and Hubs, Multiple Access), Special topics (Security, Overlay networks, naming, Content distribution networks, Peer to peer systems, DHTs, Network Attacks)

III. Operating Systems Concepts
Roles of an Operating System, Operating-System Evolution, Structures, and Operations, Classification of Operating Systems, Computing Environments, Design and Components of OS, Process Management, Process Synchronization, Deadlocks, Memory Management, Virtual Memory Management, File Systems (UNIX and Windows Systems), I/O Management

SECTION-B (50 Marks)

IV. Database Systems
Introduction to Database Systems, Relational Data Model & Relational Database Constraints, Relational Data Model, SQL, Relational Algebra & Calculus, ER Model, ER to Relational Mapping, PL/SQL Stored Procedures & Triggers, Functional Dependencies and Normalization, Storage & Indexing, Indexing Structure, XML documents & Web Services, Query Processing & Evaluation, Query Optimization, Transaction processing, Object Oriented Databases, Distributed Databases, Database Security & Access Control.

V. Digital Image Processing
The relation between Image Processing, Computer Graphics, Computer Vision and Artificial Intelligence; Image Sensing and Acquisition Techniques; Representing Digital Image; Image Sampling and Quantization; Image Storage and Operations; Image Transformations (Translation, Scaling, Rotation, Shear); Image Histogram; Image Enhancement (Contrast, Smoothing, Sharpening); Gray-scale and Color Images; Color Models (RGB, CMYK and HIS); Image Restoration; Noise Models; Morphological Operators (Erosion, Dilation, Opening, Closing, Skeletonization, Thinning); Image Segmentation; Point Detection, Line Detection, Edge Detection and Boundary Detection; Image Compression.

VI. Web Engineering & Technologies
Modeling techniques for web applications, Introduction to web engineering, requirement engineering, requirement, types of requirements, functional requirements, non functional requirements, Requirement engineering process (Elicitation and negotiation, Documentation, Validation and verification, Management), HTML (hypertext markup language), Software Architecture, Styles, Patterns, and frameworks, Components of Web Architecture, Classifications of web architecture , Web Application layered architecture (client server, n- layered, JSP model, struts, OOHDM ), Integration Architecture, Data Aspect architectures, Cascading Style Sheet(CSS), CSS properties, JavaScript (Functionalities, Events, Variables, Operators), DOM(Document Object Model), XML, RSS, API, Client-side programming using (HTML, XHTML, XML, JavaScript, and CSS), Serverside programming using PHP, Web development process, Web Application Development Methodologies, Web site promotion and deployment, Web applications Issues (Accessibility, testing, performance, operation, maintenance, security).

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CSS Computer Science Syllabus

COMPUTER SCIENCE
CSS Computer Science Syllabus
Total Marks: 100
Time Allowed: 3 hours

SECTION-A (50 Marks)

I. Introduction to Computing
Introduction to Information Technology and Computers, History of Computing, Computer HW and SW Details, Computer System Components and Communication System, Input & Output devices and their types, Storage Media and their types, Types of Computer Hardware, Software, and Programming languages, Information Representation & Number Systems, User interfaces, Major Software Issues, Creation, formatting, and maintenance of Computer documents, Usage of Word processors, Spread sheets, Power-Point, Email, Search Engines, Browsers, Messengers, and Internet , Computers & Society, Information Security/Privacy, Computer Crimes and Ethical Challenges, Viruses, Plagiarism, Intellectual Property Rights, Difference between computer science, software engineering, information technology, information systems, computer engineering and bioinformatics; IEEE / ACM computing disciplines guidelines.

II. Programming Fundamentals
Basic programming elements and concepts, Problem Solving & Program Design, Components of a programming language, Program development and execution, Program structure, Data types and variable declarations, Standard I/O streams, and statements, Control structures, Standard library functions, User defined functions and parameter passing, Arrays, pointers, and strings, Structures, unions, and bit manipulation operators.

III. Object Oriented Paradigm
Object Oriented Programming Concepts ( Object-oriented paradigm, data abstraction, encapsulation, inheritance, Polymorphism), Introduction to Classes and Objects ( classes, objects, data members, member functions), Classes Advanced ( friends, static, composition, this, const), Operator overloading (stream insertion, stream extraction, binary operator, unary operator), Inheritance (single inheritance, multiple inheritances, protected members, method over-riding), Polymorphism (virtual function, pure-virtual functions, abstract class, abstract super class), Standard Template Library (STL), Files & streams (sequential access files, random access files), File processing, Exception Handling

SECTION-B (50 Marks)

IV. Algorithms & Data Structures
Fundamental concepts, Properties of algorithms, Criteria for an Algorithm, Parameters for selecting an algorithm, Algorithm Representations, Pseudo Code and Flow Charts, Designing Algorithms, Algorithm Analysis and Asymptotic Notations, Classification of Lists, Abstract Data Types, Implementation of Stacks and Queues using ADTs, Searching and Sorting Algorithms (Linear Search, Binary Search, Bubble Sort, Merge Sort, Quick Sort, Heap Sort), Stacks and Queues, Hash Tables (Linear Probing, Bucketing, Chaining), Recursion, Trees (Binary Trees, Binary Search trees, AVL Trees, Two-Three Trees), Graphs, Heuristic (Guided) Search, Genetic Algorithms, Encryption Algorithms (DES, RSA)

V. Software Engineering
Software Processes, Software Process Models, Agile Software Development, Analysis Modeling, Requirements Engineering, Design Concepts, Architectural Design, Design & Implementation, Software Testing, System Delivery and Maintenance, Software Evolution Formal Specification, Software Quality Assurance, Introduction to Proofs of Correctness (LNO), Distributed Software Engineering, Aspect-Oriented Software Engineering, Project Management, Process Improvement

VI. Compiler Construction
Difference among various type of Translators, Phases of Compilers, Classification of Compilers, Lexical Analysis (Input buffering, Specification & Recognition of tokens, Regular expressions, Finite automata, Syntax Analysis (Context-free grammars and their classification, LL(k) vs. LR(k) grammars, Top-down vs. Bottom-Up parsers, Parsing Techniques, FIRST and FOLLOW sets, Predictive Parsing using LL(1) grammars, Syntax error handling and recovery strategies), Syntax Directed Translation (Synthesized attributes, Inherited attributes, Construction of syntax trees, Top-down translation), Semantic analysis (Symbol tables, Type Expressions, Type Checking of statements), Intermediate Code Generation, Code Generation (Issues in the design of code generation, The target machine, Run-time storage management, Register allocation), Code optimization (Elimination of Redundant code, Folding of Constant, Loop optimization, Peephole optimization, Problems of optimization).

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CSS Economics Paper-II Syllabus

ECONOMICS OF PAKISTAN
Total Marks: 100
Time Allowed: 3 hours

I. Definition and Measurement of Development: Characteristics of under development, rethinking on the concept of development: Growth vs. Redistributive justice, Absolute and Relative Poverty, Basic Needs Approach, Sustainable Development, Environmental Degradation & other Issues.

II. Planning Experience of Pakistan: A critical evaluation of the strategy of economic planning, governance & Institutions.

III. Agricultural Development in Pakistan: Changes in Agricultural Policies over plan periods, Major Monetary and Fiscal measures to promote Agricultural development, Green Revolution Strategy and its implications for growth and redistribution, Land Reforms and changes in the Tenure System 1950—1980, Cooperative Farming, Rural Development.

IV. Industrial Development in Pakistan: Early industrialization strategy, Creation of Financial and Development Institutions, Major monetary and fiscal measures to promote industrial development, changing role of public sector over the plan periods, Evaluation of Nationalization Policy, Concentration of industrial income and wealth, Evaluation of Import Substitution Policy and Export led Growth Strategy in Pakistan.

V. Role of Foreign Trade and Aid in Economic Development: Trends in Pakistan’s Balance of Payments, Terms of Trade, Changes in direction of trade, Trends in Pakistan’s major exports and imports, Causes of significant changes in the trends, the role of migration and remittances in Pakistan’s economy, costs and benefits of Foreign Aid, Role of Foreign Investment.

VI. Privatization, Denationalization, Deregulation: Conceptual and operational aspects. International comparisons. Pakistan Experience of Privatization.

VII. Interest Free Banking in Pakistan

VIII. Energy Policy of Pakistan

IX. Social Sector Development in Pakistan

X. Major Issues in Pakistan Economy: Energy crisis, Corruption, Bad governance, External debt accumulation and dependency, Unemployment, Income inequality, Inflation, Fiscal and trade deficits, Balance of payment issues, Shortage of irrigation water.

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CSS Economics Syllabus

ECONOMICS PAPER-I
Total Marks: 100
Time Allowed: 3 hour

I. Micro Economics
Consumer behaviour, Determination of market demand and supply i.e. concept of elasticity of Demand & Supply, Static, Comparative Static Analysis, Distinction between partial and general equilibrium analysis (basic level), theory of the Firm, Producer’s equilibrium, Pricing of the factors of production

II. Macro Economics
Basic Economic Concepts, National Income Accounting, Consumption Function, Multiplier, Accelerator, Component of Aggregate Demand, Labour Demand and Supply, Un-Employment, Determination of equilibrium level of income and output (at least with reference to two or three “schools of thought”), Inflation.

III. Money and Banking
Functions of Money, Quantity Theory of Money, The Fisher and Cambridge Formulations, Systems of note issue, Credit Creation, Functions of Central Banks, Instruments of Credit Control, Distinction between Goals, Operational & Intermediate Target of Central Banks Policy, Concept of Reserves, Liquidity Premium, Term Structure of Interest Rate, etc; Transmission Mechanisms of Monetary Policy, Theory of Liquidity Preference. TVM, Capital Structure, Capital Restructuring, IS-LM Analysis and The role of Central Bank, Money Demand and Supply.

IV. Public Financing
Government expenditure, Sources of Government Revenue, Privatization, Taxes and nontaxes, Incidence of different taxes, Public Debt, Objectives, methods of repayment, Deficit financing, General Equilibrium Analysis, Welfare Economics, Fiscal Policy.

V. International Trade
Theories of comparative advantage and Factor Endowments, Trade & Growth, Colonialism, Imperialism and International Trade, Trade Restrictions, Economic Integration, Trade Policy, Balance of Payments, Foreign Exchange, International Monetary system, Custom Unions.

VI. Economic Development
Concepts of development, Human development, Historical growth process and Development, Theories of development, structural issues of development, Income distribution and poverty, sectoral (agricultural, Industry, trade and fiancé) issues and development, environment and development.

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CSS Accountancy & Auditing-II Syllabus

ACCOUNTANCY & AUDITING PAPER-II
Total Marks: 100
Time Allowed: 3 hours

(A) Auditing (40 Marks)

I. Fundamental Auditing Principles and Concepts: Audit and Auditing, True and Fair View, Audit Assertions, Reasonable Assurance, Documentation and Audit Evidence, Audit Program, Audit Risks, Computer Information Systems (EDP Systems) and Computer-assisted Audit Techniques (CAAT), Inspection, Fraud, Going Concern, Audit Materiality, Misstatement, Governance and Premise, Tests of Control and Substantive Procedures.

II. Audit Considerations, Dimensions and Conduct: Internal Control System and Internal Audit, Internal VS External Audit, Responsibility for Financial Statements, Audit Planning, Scope of an Audit, Objectives of an Audit, Inherent Limitations of an Audit, Risk Assessment and Management, Internal Audit and Corporate Governance, Classification of Audit, Qualities of an Auditor, Auditing in Computer Information Systems (EDP Systems) and Computer-assisted Audit Techniques, General Auditing Principles and Techniques commonly applicable to various Types of Undertakings including Merchandizing, Manufacturing, Banking, Insurance, Investment Entities etc., Audit Performance and Audit Completion.

III. Role and Responsibilities of an Auditor: Auditor’s professional and legal Rights, Responsibilities & Duties, and Liabilities; Auditor’s Opinion and Report, and their classification (Types); – as specified under the Companies Ordinance 1984, and in the handbook of IFAC.

(B) Business Taxation (30 Marks)

IV. Tax Structure, and Fundamental Concepts vis-a-vis Income Tax in Pakistan: Tax Structure in Pakistan; Fundamental Definitions/Terminologies defined under Section 2 of the Income Tax Ordinance 2001.

V. Income Tax and Sales Tax Principles, and their Application: Selected Provisions from Income Tax – Income for Tax Purposes [Section 4, 9 & 10], Heads of Income [Section 11], Tax Payable on Taxable Income [First Schedule to the Ordinance], Salary Income and Taxation [Sections 12 to 14], Income from Property [Sections 15 & 16], Income from Business[Sections 18 to 20], Capital Gains[Sections 37 to38], Income from other sources[Section 39, 40, 101(6), 111],Tax Credits [Sections 61 to 65], Taxation of Individuals, AOPs and Companies [Sections 86, 92, 94], Due Date for Payment of Tax [Section 137], Deduction of Tax at Source/With-holding Tax [Sections 147, 149, 153, 155]and related Income Tax Rules 2002.

Selected Definitions and Provisions from Sales Tax – Scope of Tax [Section 3], Exempt supply [Section 2(11)], Goods [Section 2(12)], Input Tax [2(14)], Registered person [Section 2(25)], Supply [Section 2(33)], Tax [Section 2(34)], Retail Price and Retailer [Section 2(27)& 2(28)], Taxable Activity [Section 2(35)], Taxable Supply [Section 2(41)], Tax Fraction [Section 2(36)], Tax Period [Section 2(43)], Time of Supply [Section 2(44)], and Determination of Tax Liability [Section 7].

(C) Business Studies, and Finance (30 Marks)

VI. Business Studies: Nature and Scope of a Business Entity, Contemporary Challenges posed to a Business; Common Legal Forms of a Business Entity – Soleproprietorship, Partnership, Joint Stock Company, their Features, Formation and Management; Business Combinations and their Scope; Business Cycle and its Implications; Role of Information Technology in Business.

Finance: Meaning, Nature and Scope of Finance, and Financial Management; Common Modes (Types) of Business Finance – Short, Medium, and Long-term Financing; Nature and Scope of Financial Markets and Institutions; Features and Classification of Financial Markets; Financial Management Techniques for Decision making: Time Value of Money, Cost of Capital and Capital Budgeting Techniques.

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CSS Accountancy & Auditing Syllabus

ACCOUNTANCY & AUDITING PAPER-I
Total Marks: 100
Time Allowed: 3 hours

(A) Financial Accounting (50 Marks)

I. Fundamental Accounting Principles, Concepts, Assumptions and Conventions:Nature and Scope of Accounting, Accrual/Matching Concept, Consistency of Presentation and Comparability, True and Fair View, Neutrality, Materiality, Prudence, Completeness, Understandability and Usefulness, Going Concern, and Substance over Form.

II. Accounting Cycle/Process and Financial Statements:
Transactions and/or Events, General Journal, General Ledger, Trial Balance (Unadjusted),Adjusting Entries and Adjusted Trial Balance, Work Sheet, Financial Statements including Income Statement, Statement of Financial Position (Balance Sheet), Statement of Cash Flows and Statement of Changes in Equity in accordance with the Financial Reporting Framework as specified by International Accounting Standard Board (IASB) through IFRSs/IASs, and by Securities and Exchange Commission of Pakistan through Companies Ordinance 1984, and Closing and Reversing Entries.

III. Attributes, and Significance of Accounting Information:
Attributes of Accounting Information, Information/Reporting Requirements of various Users/Stakeholders of Financial Statements including External (Investors/Shareholders, Creditors, Suppliers, Lenders/Financiers, Government Agencies etc.) and Internal (Board of Directors, Partners, Managers, Employees etc.) Stakeholders.

IV. Accounting for common Legal Forms of a Business:
Accounting Principles and Financial Statements of Sole-proprietorships, Partnerships and Joint Stock Companies including Banking Companies (Excluding Advanced Topics like Amalgamation, Capital Reduction, Consolidation etc.)

V. Accounting for Associations Not-for-profit, and for Public Sector:
Accounting Principles and Financial Statements – of Associations Not-for-profit, and – of Public Sector Entities as per Standardized Financial Reporting Framework provided by International Public Sector Accounting Standards (IPSAS) Board and Practices being followed in the country.

VI. Accounting for Non-current Tangible Assets:
Fundamental Concepts and Principles concerning Non-current Assets: Cost; Depreciable Amount; Depreciation; Fair Value; Property, Plant and Equipment; Residual Value; and Useful Life. Depreciation Methods and their Application (as specified by International Accounting Standards Board):Straight-line Method; Reducing Balance Method; Number of Units Produced and basic know-how of other Methods/Techniques being commonly used by the Industry.

VII. Fundamental and Technical Analysis of various Forms of Organizations:
Financial Statements’ Analysis including both Horizontal (Measuring Change) and Vertical (Ratio) Analysis including Liquidity Ratios, Activity Ratios, Debt Ratios, Profitability Ratios and Market Ratios; Technical and Industry Analysis.

(B) Cost and Managerial Accounting (50 Marks)

VIII. Fundamental Cost Accounting Principles and Concepts:
Nature and Scope of Cost and Managerial Accounting; Cost Concepts, Elements and Classification; Underlying Differences among Financial, Cost, and Management Accounting.

IX. Accounting for Material, Labour and Factory Overheads (FOH):
Recognition and Valuation Principles for Material Inventory, and Methods to control Material Inventory; Calculation/Measurement and Accounting for Payroll for all forms of Labour, Time Rate and Piece Rate Systems; Commonly used Group Incentive Schemes; Factory Overhead Costs and FOH Rate, Departmentalization of FOH Costs, their Allocation, Apportionment and Reapportionment (Primary and Secondary Distributions), Methods for Secondary Distribution including both Repeated Apportionment/Distribution and Algebraic Method.

X. Costing for Specific Jobs, and Process Costing:
Nature of a Specific Job, and Job-order Costing; Process Flow and Process Costing by the use of Cost of Production Report (CPR).

XI. Management Accounting for Planning, Decision-making and Control:

Budgeting and its Use: Meaning and Nature of a Budget; Major Forms of a Budget including Production and Sales Budget, Cash Budget, Flexible Budgets, Zero-based Budget, Master Budget etc.

Break-even Analysis: Difference between Marginal and Absorption Costing Techniques; Concept of Relevant Cost; Application and Use of Contribution Margin and other Concepts for Planning and Decision-making (under Break-even Analysis).

Variance Analysis: Meaning and Use of Standards and Variances; Major Classification of Variances including Material, Labour and FOH Variances, and their Computation.

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Directions:

Choose the one which best expresses the meaning of the italicised bold part of the sentence

The country's resources should be judiciously used.

(a)  sparingly

(b) reasonably

(c)   adequately

(d) immensely

The data compiled by the organisation was very useful.

(a)  analysed

(b) enclosed

(c)   collected

(d) published

Sporadic rise in his temperature has caused us much worry.

(a)  Frequent

(b) Irksome

(c)   Irregular

(d) Scattered.

Ant is believed to be the most industrious creature.

(a)  diligent

(b) sensible

(c)   successful

(d) punctual

The tour was cancelled on account of incessant rain.

(a)  constant

(b) heavy

(c)   intermittent

(d) unexpected

The benevolence of the god of Rain has seen a very successful monsoon this year too.

(a)  Kindness

(b) (b) Goodness

(c)   Ruthlessly

Everyone tries to avoid his company because he is in the habit of using

(a)  criticism

(b) abuses

(c)   Interesting incidents

(d) taunts

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