Accounting

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Accounting is one of the core competence areas of chartered accountants. The paper of ‘Accounting’ at Intermediate level concentrates on conceptual understanding of the crucial aspects of accounting. The objective of the paper at this level is to acquire the ability to apply specific accounting standards and legislations to different transactions and events for preparation and presentation of financial statements of various business entities. The students are required to develop understanding of the Accounting Standards and gain ability to apply the provisions contained therein to practical situations.