৪৯তম বিবিএি (বিশেষ) পরীক্ষা-২০২৫ এর বিশেিাি
ACCOUNTING
(POST RELATED)
Subject Code: 701
Total Marks-100
Part-I
Marks: 50
Financial Accounting:
1. Introduction-Definition of Accounting, Objective, Need and Importance of Accounting,
Users and Uses of Accounting Information. Brief History of Accounting, GAAP-
Operating Guidelines. Basic Accountings Equation-International Accounting Standards-
Accounting Profession.
2. The Recording Process-The Account-Rule of Debit and Credit, Expansion of Basic
Equation, Journal, Ledger, Trial Balance, Adjusting Entries, Closing Entries, Correcting
Entries, Work Sheet, Closing Entries, Financial Statement Preparation for Sole
Proprietorship and Companies.
3. Inventory Accounting System-Perpetual & Periodical-Valuing Inventory at the Lower of
Cost or Market (LCM).
4. Internal Control-Cash & Bank, transactions -Bank Reconciliation Statement.
5. Depreciation-Definition, factors and methods of changing deprecation.
6. Cash flow statement-Importance-Preparation of cash flow statement.
7. Accounting for Common stock Issue, Treasury Stock and Preferred Stock, Dividends and
Retained Earnings-Bonus Shares or Stock Dividend.
8. Elementary Idea about Integrated Accounting System as practised in the sector
Corporations in Bangladesh.
9. Elementary Idea about Social and Government Accounting-Feature of Government
Accounting-CAG, his functions-Annual Account-Departmentation of Accounts.
10. Environmental or Green Accounting.
11. Financial Statement Analysis-Use and limitations-Vertical & Horizontal Analysis.
ACCOUNTING
Part-II
Marks: 50
A. Cost Accounting:
1 Introduction: Meaning, Objective, Function and Importance of Cost
Accounting. Financial Accounting Vs Cost Accounting. Methods & Types of Costing.
Elements of Cost, Statement of Cost, Cost Concept, Cost classification. cost
Accounting Vs Management Accounting
2 Accounting for materials, labor and overhead.
3 Accounting procedures for Job, Batch and Contract Costing.
4 Accounting Procedures for Process for Costing-Valuation of Work-in-Progress.
Equivalent Production, Costing for By-Product & Joint Product.
5 Budgetary Control and Elementary Idea of Standard Costing.
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৪৯তম বিবিএি (বিশেষ) পরীক্ষা-২০২৫ এর বিশেিাি
B. Auditing:
1. Introduction: Objective, Advantage, Procedures and Techniques of Auditing, Audit
Program, Various Modes of Conducting Audit.
2. Errors & Frauds-Nature & types, Auditors duty, Preventive Measures.
3. Internal Audit-Internal check and internal control-Object, Procedures & Auditors
Position.
4. Vouching-Verification and Valuation of Assets and Liabilities-Auditors Duties &
Liabilities.
5. Auditing standards and Auditing Profession in Bangladesh.
C. Income Tax:
1. Principles of Public Finance-Objective of Taxation. Types of Taxes in Bangladesh,
Incidence shifting of Burden-Internal Resources mobilization.
2. Income for Tax Purpose, Characteristics, Classifications and Heads of Income.
3. Assessment procedure of Income Tax for Individuals and companies.
4. Income Tax Authority in Bangladesh.
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