KPPSC PMS Accountancy and Auditing and Agriculture Syllabus

5. ACCOUNTANCY AND AUDITING
Total Marks – 200
Paper I
Marks – 100

Accounting: Principles of accounting and their applications to all types of Business Organizations –
Banking, Insurance, Investment, Trading and Industrial Concerns, Accounting for non-profit
Organizations, Work-Sheet, Financial Statements, Financial Reporting, Financial Analysis And
Budgeting, Depreciation, Partnership
Note:- Accounting for Executors, Trustees Of Deceased Persons, Liquidators, Receivers, Official
Agencies, Assignees etc; and accounting for Multinational Corporation will not be included
Paper II
Marks – 100
Cost Accounting: Principles of cost accounting, relationship of Cost Accounting To Financial Accounting,
Cost Accounting as a tool of management – use of cost information, Cost Flow, Cost Elements, Costs
Classification, Process Cost And Job – Order Cost Accounting, Costing For Joint and by-products,
Standard Cost Accounting, reconciliation of Financial Accounts with Cost Accounts
Auditing: Principles of Auditing, The Accounting System, Its importance to Independent Audit, Internal
Control, Internal Audit, Rights and Duties of Auditors, Professional liabilities of an Auditor, Application of
Auditing Principles and Techniques to all types of Trading, Commercial, Industrial, Banking, Insurance
and Investment undertakings. Audit programme, Special Audit Investigation of actual or suspected
Frauds, Limitations Of Audit, Audit Report, Certificates and Opinion as required under Companies Act,
Securities Exchange Authority Rules, Auditing and EDP Systems
Income Tax: Principles for Computing total income and total world income for the purposes of Income
Tax, Self Assessment.
Specialized knowledge of Income Tax will not be expected. Candidates will be required to have a sound
grasp of the provisions of Section 10 of the Income Tax Act and a working knowledge – only of Sections
9(1), 15, 16(1), 17(1), 19(1),(2),(a), 30(1) & (2), 31(1) 11 No. Schedule (Item No. 66 & 71 to 75) 39(1) &
(a) 49, 69 (4) 12 (11). 1st Schedule 53(1), 55(1), 56, 61, 59(1), 60, 62, 68, 12(2) and the connected rules
of the Income Tax Ordinance 1979 as amended to date.
Business Organization and Finance: Nature and scope of Business Organization, Forms of Business
Organization – Sole Proprietorship, Partnership, Joint Stock Company, Cooperative Society, Company
Promotion and Management, Insurance, Business Combinations, Principles Of Business Finance – Short
Term, Intermediate Terms and Long Term Financing, Expansion and Contraction, Ratio Analysis –
Sources and Flow Statement, Role of Financial Institutions
6. AGRICULTURE
Total Marks – 100

(a) Natural Resources (Land, Water, Biological, Environmental, Solar and Energy) as bases for
agricultural production. Agriculture as integrated system of components like Crops, Livestock,
Fisheries, Forestry, Range Management, Socio-Economics etc. Role of research and newer
technologies in current and future agriculture in Pakistan.
(b) Elements of climate and their relationship with crop growth, Factors of soil, Soil formation and
development of Soil profile, Soil texture and structure and their management, Soil fertility and
fertilizer requirement of various soils and crops, Role of organic matter in soil, Water requirement of
crops and water use efficiency, Cropping pattern and crop relations, Systems and types of farming;
Nature, formation and reclamation of salt affected and water-logged soil, Soil erosion and
conservation
(c) Physiology of growth and development, growth curves, growth regions, RGR, NAR and LAR in
relation to biomass production, Seed growth and assimilate partitioning, Harvest Index,
Photoperiodic and thermo periodic responses of crop plants, photorespiration, Nitrogen fixation,
Nitrogen cycle, factors affecting biological N-fixation
(d) The modern concept of genetics, gene and gene function, application of genetics for the
improvement of crops
(e) Modern concept of Horticulture industry, Plant propagation, Major management and breeding
problems in fruits and vegetables
(f) Pests and diseases in agricultural crops, Principles and methods of pest and disease control,
Pesticides – their application and action. Modern concept and principles of insect pest management
(g) Role of agriculture in the national economy. Agriculture mechanization. Land tenure and Land
reforms. Population problems of rural Pakistan. Major issues in agriculture and agricultural
development in Pakistan.

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