Ica Gh Syslabus

Goals and Expected Performance Outcome of each part THE INSTITUTE OF CHARTERED ACCOUNTANTS (GHANA) Syllabus for ICAG Qualifying Examinations ACCRA 2009 Institute of Chartered Accountants, Ghana 1 Proposed Sylabus for ICAG Qualifying Examinations Contents Introduction Features and Inovations of the New Scheme Objectives and Expected Performance Outcomes of Each PART 1. 1. 2 1. 3 1. 4 Financial Accounting Fundermentals Business Management Economics Management Information Systems PART 2. 1 2. 2. 3 2. Quantitative Tools in Business Audit and Internal Review Business and Corporate Law Principles and Practice of Taxation PART 3. 1 3. 2 3. 3. 4 Financial Reporting Public Sector Accounting Cost and Management Accounting Financial Management PART 4. 1 4. 2 4. 3 4. 4 Advanced Financial Reporting Advanced Audit and Professional Ethics Corporate Strategy and Governance Advanced Tax Planning and Fiscal Policy Review of Qualifying Examinations Syllabus May 2010 Proposed Transitional Arrangements 1 2 3 4 11 17 25 32 37 42 50 55 61 68 73 80 86 98 108 115 116 2 Institute of Chartered Accountants, Ghana Financial Accounting FundamentalsINTRODUCTION After about four years of sorting out assessments on the current prospectus of the Institute of Chartered Accountants (Ghana), proficient program, the first was held in May 2005, it is presently viewed as fitting and opportune to reconsider and refresh it so as to align it with current condition of information and to make it progressively pertinent to the current requests of businesses and customers. The activity of the Chartered Accountant has become progressively refined in light of the impacts of globalization, improvements in data innovation and the intricacy of the advanced business organisation.The cutting edge contracted bookkeeper, for example, not just communicates an assessment on the exactness and decency of fiscal reports, yet in addition educates the executives on the practicality with respect to speculation ventures, cha rge matters and renders specific warning administrations, and so forth. By and large, he is called upon to serve the country as an individual from a unique examination board. So as to play out these capacities respectably, he needs to have gained capability in bookkeeping hypothesis and practice. The new prospectus would be analyzed in May 2010. The new prospectus endeavors to meet the double objectives of the plan through the subject structure and coverage.The 16-subject, 4-level-structure assessment joins subjects which address the down to earth abilities prerequisites of the possible expert bookkeepers with others which are for the most part of the hypothetical or reasonable nature and in this way fills in as a decent establishing for the Professional Accountant. Rundown OF NEW STRUCTURE Exhibit 1: Chart of New Examination Scheme 1. 1. 2 1. 3 1. 4 Financial Accounting Fundamentals Business Management Economics MIS and Business Systems 3. 1 3. 2 3. 3. 4 Financial Reporting Public Sector Accounting Cost and Management Accounting Financial Management PART 1PART 3 PART 2 PART 4 2. 1 2. 2. 3 2. 4 Quantitative Tools in Business Audit and Internal Review Business and Corporate Law Principles and Practice of Taxation 4. 1 4. 2 4. 3 4. 4 Advanced Financial Reporting Advanced Auditing and Professional Ethics Corporate Strategy and Governance Advanced Taxation and Fiscal Policy Institute of Chartered Accountants, Ghana 1 Proposed Sylabus for ICAG Qualifying Examinations FEATURES AND INNOVATIONS OF THE NEW SCHEME This new plan was created on an entrenched setting for a survey and change. The accompanying new highlights and developments stick out. A four-section structure of 16 papers altogether. †¢ Fusion and joining of certain courses. This is intended to energize an integrative learning approach and to limit the negative of the â€Å"tunnel vision† subject-by-subject preparing. The mix of related courses is in this way intended to infer additionally impor tance and collaborations. For instance, it isn't remarkable to discover fundamentally the same as questions and necessities on â€Å"Budgeting and Variance Analysis† in both the old [i. e. Current] Management Accounting and Cost Accounting papers. †¢ Clearly characterized and reachable taking in results from Part to Part.This ought to halfway determination the issues related with the situation of somewhat qualified competitors in industry and on different projects. †¢ A progressively sound, simple to-fit and actualize, graduate transformation and exception plot has been consolidated. It is trusted that this will spur higher evaluation up-and-comer entrantsâ€degree and certificate holders â€to obtain adequate bookkeeping skill and accelerate their possible expert capability. †¢ All understudies have ten (10) years from the date of enrollment inside which to finish all the assessments of the Institute of Chartered Accountants (Ghana).After the ten (10) year s time span any understudy who has not finished the assessments of the Institute won't be qualified to take the assessments. †¢ Better spotlight on business [financial] procedure and detailing or relational abilities, accordingly empowering contender to value the general real factors of the business condition and to utilize warning aptitudes all the more successfully. †¢ Introduction of some increasingly significant projects and fitting titles †the New Business Strategy is progressively about administration, settling on bookkeepers vital choices creators. Expanded accentuation on business warning abilities at the last Part 4. 2 Institute of Chartered Accountants, Ghana Financial Accounting Fundamentals OBJECTIVES AND EXPECTED PERFORMANCE OUTCOME OF EACH PART Each of the 4 Parts of this assessment plot has a wide target and expected execution result as expressed beneath. Moreover, inside each subject at any Part, the schedule inclusion just as the point by point howeve r explicit destinations and learning results are expressed. The expansive goal and learning results of the four (4) Parts are as per the following: PART 1 †¢ 4 fundamental/establishment papers. Arrangement of essential standards and information required to comprehend the Business Environment. Section 2 †¢ Four (4) customary center papers. †¢ Test of specialized mastery expected of a cutting edge bookkeeper. †¢ Acquisition of foundation information and abilities important for compelling execution at center administration level. Section 3 †¢ Four (4) center papers. †¢ Emphasis on business cases, methodology and warning aptitudes. Section 4 †¢ Four (4) center papers. †¢ Emphasis on business cases, technique and warning aptitudes. Result and Interpretation The pass mark is half. The outcomes will be distributed as â€Å"pass† or â€Å"fail.A competitor who comes up short has the choice of changing this paper in ensuing assessments till his /her candidature lapses. Establishment of Chartered Accountants, Ghana 3 Proposed Sylabus for ICAG Qualifying Examinations PROFESSIONAL PART 1 PAPER 1. 1: Financial Accounting Fundamentals 1. Goals AND LEARNING OUTCOMES This paper is intended to empower competitors gain and acknowledge principal bookkeeping information in associations. Toward the finish of the course, the up-and-comer ought to have the option to: Demonstrate sound information and comprehension of bookkeeping standards, ideas and their application in the readiness of monetary statements.To guarantee that understudies have a sound comprehension of the strategies of twofold section bookkeeping and can apply its standards in recording exchanges, changing money related records and getting ready non-complex budget reports. Ready to recognize and address exclusions and mistakes in bookkeeping records and fiscal summaries. Ready to indicate the segments of fiscal summaries and plan and present non-complex records for sole m erchants, associations and constrained organizations. Indicate why a substance keeps up budgetary records and gets ready monetary statements.Identify the wellsprings of data for the planning of bookkeeping records and fiscal summaries. Record and record for exchanges and occasions bringing about salary, costs, resources, liabilities and value as per the suitable premise of bookkeeping and the laws, guidelines and bookkeeping measures relevant to the fiscal reports. Set up a preliminary equalization from bookkeeping records and recognize the employments of the preliminary parity. Plan accounts and budget summaries from inadequate records. Comprehend the various bases of getting ready budget summaries. Apply some global monetary announcing standards.Define the subjective attributes of money related data and the key bases of bookkeeping FORM OF EXAMINATION The assessment will be a three-hour paper comprising of five mandatory inquiries. (All the five inquiries must be replied. ) 3. Pro spectus WEIGHTING GRID This matrix shows the general weightings of points inside this subject and should direct the relative investigation time spent on each. The imprints accessible in the evaluation will compare to the weightings beneath. 4 Institute of Chartered Accountants, Ghana †¢ 2. Money related Accounting FundamentalsHowever, there may be slight varieties in certain occurrences as they fill in as a guide in particular. Prospectus COVERAGE Conceptual Framework of Accounting, Maintaining Financial Records Principles of Double Entry and Books of Prime Entry Adjustments to Accounting Records and Financial Statements Accounting for non-current Assets (physical assets and intangibles) Preparation of Financial Statements including Cash Flow Preparation of Financial Statements for Non-benefit Making Organizations, Preparation of Financial Statements from Incomplete Records Accounting for specific exchanges Introduction to fiscal reports investigation TOTAL WEIGHTING (%) 0 15 2 0 15 10 100 Institute of Chartered Accountants, Ghana 5 Proposed Sylabus for ICAG Qualifying Examinations PAPER 1. 1 Financial Accounting Fundamentals MAIN TOPIC SYLABUS CONTENT (Cont

Buddhism And Hinduism In Usa Origins And Examples Essay Example For Students

Buddhism And Hinduism In Usa: Origins And Examples Essay The Unites States is home to the most assorted range of religions on the planet. There are portrayals of almost every religion on the planet. There are three essential ways religions show up in the US: import, fare, and things. Buddhism and Hinduism are two Asian religions that have made it over the Pacific Ocean and now exist close by numerous others in America. ISKCON, a type of Hinduism, and Zen, a type of Buddhism, are two such gatherings. Every single Indian development have consistently had a charming pioneer related with them. Bhaktivedanta Swami Prabhupada was the same. Conceived Abhay Charan De 1896-1977 was the organizer and otherworldly ace of ISKCON, International Society of Krishna Consciousness. He was given this crucial a young from his profound Visnuite pioneer upon his passing. He was an effective businessperson who had gone to the University of Calcutta. However it was not until he was 70 years of age and totally broke, that he went to the US. This was the ideal time, for it was the 1960s and it appeared everyone was investigating new types of otherworldliness. His convictions got on in this season of psyche expansionism. In each ISKCON sanctuary there will be an image of Bhaktivedanta Swami Prabhupada on a special stepped area like set up. This shows how much regard ISKCON lovers have for their previous pioneer. Each religion has a given arrangement of rules or certain specialists that lovers must follow. ISKCON individuals need to fundamentally surrender their lives to their otherworldly ace. Bhaktivedanta Swami Prabhupada created four guidelines that must consistently be followed: no eating meat, fish, or eggs; no inspire sex; no intoxicants; and no betting. ISKCON is by all accounts progressively centered around the orthopraxy of their ways as opposed to putting together themselves with respect to old ways. Individuals need to declare Krishna as their preeminent Lord in each structure. Sanctuaries have special raised areas and numerous sculptures or delineations of Krishna in which one can perform puja to Krishna. Mantras are additionally played out a few times day by day. These mantras are normally extremely straightforward like, ?Hare Krishna, Hare Rama.? Like different types of Hinduism, ISKCON holds the Vedas and the Bhagavad Gita truly obvious, yet doesn't follow customary Indian way s. Enthusiasts of Krishna accept that he lives in a paradisal world and with enough love and dedication for Krishna they can break free from the karmic cycle and go into this heaven. ISKCON convictions are gotten from the Chaitanya Krishnaite group, which was begun by Chaitanya Mahaprabhu. He is accepted to have been a manifestation of Radha and Krishna. He instructed that with enough love for Krishna, one could consume with smoldering heat from karma to accomplish moksha. ISKCON and Chaitanya Krishnaitism contrasts from other Vishnuite gatherings, since they don't hold Vishnu as there God, however only one of his manifestations. Moundsville, West Virginia is home to numerous ISKCON individuals. These individuals live and take a shot at common ranches. The profound ace leads ISKCON individuals through everything about their lives. They have conclusive timetables in which they follow day by day. These calendars are either isolated into time spent dealing with the ranches or missionizing, and performing puja or reciting a mantra to Krishna. Despite the fact that dating isn't permitted individuals might be hitched, yet the ace consistently organizes them. Sex is for reproduction just and furthermore must be conceded by the ace. ISKCON is continually trying to extend and acquire devotees of Krishna, consequently is a fare religion. It isn't extraordinary to see a part on the side of a road moving, singing ?Hare Krishna,? what's more, passing out solicitations to their gatherings. In contrast to ISKCON, Zen is an import religion. Zen is by all accounts related with the world class of society. This is expected for the most part to the way that either just taught individuals are presented to it or that numerous individuals can't manage the cost of the expense of retreats or potentially Zen books. In ISKCON, they essentially aside from any individual who is eager to take on their convictions. Zen is gotten from the kind of contemplation which is practice. Zen is a type of Mahayan Buddhism, which accepts that in an ?incredible vehicle? which will take everybody to the last goal of Nirvana. Everybody is or can turn into a Buddha in Mahayan convictions. This makes it look assuaging to potential fans. Since the Buddha had faith in adoration and empathy, he would not desert anybody. Thusly nirvana is accomplished through and with everybody. There seems to be much more opportunity engaged with Mahayan and Zen convictions then in ISKCON since one doesn't have a tremendous arrangement of rules and rules, but instead must have confidence in the Buddha. I do see a great deal of likenesses in the Zen with draws and the ISKCON cooperatives. The two of them have an unmistakable pioneer who makes a large portion of the guidelines and the supporters that have explicit devout obligations in which they perform every day. .uc74ae961c81a17d2734ba7cea71f7d47 , .uc74ae961c81a17d2734ba7cea71f7d47 .postImageUrl , .uc74ae961c81a17d2734ba7cea71f7d47 .focused content zone { min-stature: 80px; position: relative; } .uc74ae961c81a17d2734ba7cea71f7d47 , .uc74ae961c81a17d2734ba7cea71f7d47:hover , .uc74ae961c81a17d2734ba7cea71f7d47:visited , .uc74ae961c81a17d2734ba7cea71f7d47:active { border:0!important; } .uc74ae961c81a17d2734ba7cea71f7d47 .clearfix:after { content: ; show: table; clear: both; } .uc74ae961c81a17d2734ba7cea71f7d47 { show: square; progress: foundation shading 250ms; webkit-change: foundation shading 250ms; width: 100%; haziness: 1; progress: darkness 250ms; webkit-progress: mistiness 250ms; foundation shading: #95A5A6; } .uc74ae961c81a17d2734ba7cea71f7d47:active , .uc74ae961c81a17d2734ba7cea71f7d47:hover { obscurity: 1; change: murkiness 250ms; webkit-progress: haziness 250ms; foundation shading: #2C3E50; } .uc74ae961c81a17d2734ba7cea71f7d47 .focused content zone { width: 100%; position: relative; } .uc74ae961c81a17d2734ba7cea71f7d47 .ctaText { outskirt base: 0 strong #fff; shading: #2980B9; text dimension: 16px; textual style weight: intense; edge: 0; cushioning: 0; content embellishment: underline; } .uc74ae961c81a17d2734ba7cea71f7d47 .postTitle { shading: #FFFFFF; text dimension: 16px; textual style weight: 600; edge: 0; cushioning: 0; width: 100%; } .uc74ae961c81a17d2734ba7cea71f7d47 .ctaButton { foundation shading: #7F8C8D!important; shading: #2980B9; fringe: none; fringe span: 3px; box-shadow: none; text dimension: 14px; textual style weight: striking; line-tallness: 26px; moz-outskirt sweep: 3px; content adjust: focus; content improvement: none; content shadow: none; width: 80px; min-stature: 80px; foundation: url(https://artscolumbia.org/wp-content/modules/intelly-related-posts/resources/pictures/straightforward arrow.png)no-rehash; position: supreme; right: 0; top: 0; } .uc74ae961c81a17d2734ba7cea71f7d47:hover .ctaButton { foundation shading: #34495E!important; } .uc 74ae961c81a17d2734ba7cea71f7d47 .focused content { show: table; tallness: 80px; cushioning left: 18px; top: 0; } .uc74ae961c81a17d2734ba7cea71f7d47-content { show: table-cell; edge: 0; cushioning: 0; cushioning right: 108px; position: relative; vertical-adjust: center; width: 100%; } .uc74ae961c81a17d2734ba7cea71f7d47:after { content: ; show: square; clear: both; } READ: American Psycho College Essay PaperZen individuals don't follow the Buddhas eight-overlap way yet rather underscore more on benevolent acts. Zen appears to have broken liberated from increasingly customary Buddhist ways. Like ISKCON they are worried about the orthopraxy of their ways. They are not worried about doctrines or a great deal of customs however center around puzzles, known as koans, which are assume to invigorate the brain. Zen is likewise like ISKCON in the manner they each have an otherworldly pioneer that heads up practically all undertakings. The Zen ace as a rule will raise these koans so as to bring a satori or ?shock? to the psyche, which will cause edification. In Zen, arriving at Nirvana or accomplishing edification is going to the acknowledgment that one and everything is vacant. Like ISKCON, Zen can be very gathering focused. On withdraws, individuals have certain religious obligations that they need to perform. Zen is very group situated in contemplation just as in work and work. They perform zazen, bunch contemplation, to accomplish this feeling of void together. This contemplation is frequently thorough, and can keep going extended periods of time. This stun treatment is utilized to bring the brain to an abrupt halt to realize this condition of nirvana, which is truly vacancy. They have sutras or hallowed messages in Buddism, however Zen fans look more onto their reflections, mantras, and pioneers for power. Zen lessons are not drawn from content yet rather from brain to mind. An extraordinary feeling of heredity is found in Zen. Each Zen ace is believed to be the genuine Buddha. The Zen ace picks his replacement before his demise. The ace is held above every other person. He additionally directs a roshi, which are close to home meetings with the Zen unde rstudies. By doing this he can tell the understudy how they are getting along in there studies and musings. Both ISKCON and Zen have incredible intrigue to the majority at the simplicity of accomplishing bliss or edification. They as a rule include a basic mantra or contemplation. Retreats and mutual issues appear to be excessively severe on how they handle every one of their issues. I think opportunity and essential rights are lost to the detriment of the lover at the retreats or cooperatives. Despite the fact that ISKCON and Zen are gotten from two totally different religions, one can see numerous similitudes between them. I figure this might be connected tot he comparative time, the manner in which they arrived at the US, and the simplicity of making progress in them. Religion

Hale, Nathan

Hale, Nathan Hale, Nathan, 1755â€"76, American soldier, hero of the American Revolution, b. Coventry, Conn. A young schoolteacher when the Revolution broke out, he was commissioned an officer in the Connecticut militia, served in the siege of Boston, then went to take part in operations in New York. He volunteered for the dangerous mission of getting information about the British forces on Long Island, where he went in the natural disguise of a schoolmaster. Inexperienced, he revealed his mission to a former British officer, was captured, and was hanged without trial. He is remembered especially for the statement he is said to have uttered on the gallows, I only regret that I have but one life to lose for my country. See biography by H. P. Johnston (1914); M. Pennypacker, General Washington's Spies on Long Island and in New York (1939). The Columbia Electronic Encyclopedia, 6th ed. Copyright © 2012, Columbia University Press. All rights reserved. See more Encyclopedia articles on: U. S. History: Biographies