Commerce Punjab PMS Paper I Syllabus

PAPER – I Total Marks: 100

A. Introduction to Accounting, generally accepted accounting principles, accounting cycle, cash book and bank reconciliation statement, work sheet. Depreciation, Financial Statements, financial reporting, cash flow statement, financial analysis, accounting for leasing, contract accounts.

B. Principles of cost account, cost accounting as a tool of management, cost elements. Cost classification, cost accounting cycle, Job order costing, process costing, factory overhead variances, standard costing, and break-even analysis.


  1. Meigs & Meigs, Accounting

  2. Ghani M.A., Principles of Accounting.

  3. Ghani M.A. Advanced Accounting

  4. Uzair Hussain, Advanced Accounting

  5. Shukla & Grewal, Advanced Accounting.

  6. Nisar ud Din, Cost Accounting

  7. Matg A. Usary, Cost Accounting.

  8. T. Lucey, Cost Accounting.

  9. S. Naqvi Ahmad, Cost Accounting


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