Accountancy and Auditing Paper I CSS Syllabus
ACCOUNTANCY & AUDITING Paper-I (MARKS-100) (A) Financial Accounting (50 Marks) I. Fundamental Accounting Principles, Concepts, Assumptions and Conventions: Nature and Scope of Accounting, Accrual/Matching Concept, Consistency of Presentation and Comparability, True and Fair View, Neutrality, Materiality, Prudence, Completeness, Understandability and Usefulness, Going Concern, and Substance over Form. II. Accounting Cycle/Process and Financial Statements: Transactions and/or…