ICAP Education and Training Scheme 2025 ke mutabiq PRC 1 (Fundamentals of Accounting) ka scope, syllabus grid aur examinable standards kya hain?
Answered by Ahsan Malik
Walaikum Assalam!
ICAP Education and Training Scheme 2025 ke mutabiq PRC 1 (Fundamentals of Accounting) ki ahem maloomat yeh hain:
* **Scope aur Level:** Yeh CA pathway ka basic paper hai jo recording of financial information, bookkeeping, adjustments, aur basic financial statements banane par mabni hai (Proficiency Level P1).
* **Syllabus Grid:** Syllabus 4 main areas mein divided hai:
* Area A: Recording Financial Information (20–30% weightage)
* Area B: Adjustments in Recorded Information (25–35% weightage — sab se heavy area)
* Area C: Preparing Financial Statements (20–30% weightage)
* Area D: Accounting for Depreciation and Inventories (15–25% weightage)
* **Examinable Standards:** Is paper mein sirf do specific accounting standards examinable hain: **IAS 2 (Inventories)** aur **IAS 16 (Property, Plant and Equipment)**.
* **Testing Format:** Topics T1 (maximum 8 marks) aur T2 (maximum 20 marks) testing levels par evaluate kiye jaate hain.