Mark Distribution by Chapter For each Subjects
2021 syllabus (May 2025 Exam)
FL
IL - 1
IL - 2
AL - 1
AL - 2
FFA
MBC
BQA
EIB
ICT
MSM
IFA
CBL
COA
AUD
FIM
MAC
TPF
GSP
FSM
SCM
AFR
BST
ATV
CAT
Topics
Page
Fundamentals of Financial Accounting (FFA)
2
Fundamentals of Management & Business Communication (M 3
Business Quantitative Analysis (BQA)
4
Business Economics & International Business (EIB)
5
Information & Communication Technologies (ICT)
6
Marketing & Supply Chain Management (MSM)
6
Intermediate Financial Accounting (IFA)
7
Corporate & Business Laws (CBL)
8
Cost Accounting (COA)
9
Auditing (AUD)
10
Financial Management (FIM)
11
Management Accounting (MAC)
12
Fundamentals of Tax, VAT & Public Financial Management (T
13
Corporate Governance & Secretarial Practices (GSP)
14
Corporate Finance Strategy & Financial Market (FSM)
15
Strategic Cost and Management Accounting (SCM)
16
Advanced Financial Reporting (AFR)
17
Business Strategy (BST)
18
Advanced Income Tax & VAT (ATV)
19
Cost & Management Audit (CAT)
20
Page | 1
Fundamentals of Financial Accounting (FFA)
Q1
Q2
Q3
Q4
Q5
MCQ
True / False
Matching
B2. Processing stage of an AIS
B3. Adjusting accounting records
B4. Output and accounts closing stage of an AIS
B1. Input stage ofaccounting information systems (AIS)
C1. Accounting for current assets
C2. Accounting for non current assets
D1. Accounting for different business types
A2. Conceptual framework of financial accounting
A3. Regulatory framework for financial accounting
D2. Preparation andinterpretation of financial statements
20 marks
20 marks
20 marks
20 marks
20 marks
Page | 2
Fundamentals of Management & Business Communication (MBC)
Q1
A.
Fundamentals
of Management
(50 Marks)
Q2
Q3
Q4
B. Business
Communication
(50 Marks)
Q5
Q6
MCQ
True / False
A1. Conceptual and environmental aspects of Management
A2. Planning and Decision Making Process
A3. Organizing Process
A4. Leading Process
A5. Controlling process
15 Marks
5 Marks
15 Marks
15 Marks
MCQ
15 Marks
Matching
5 Marks
B1. Fundamentals of Effective Business Communication
15 Marks
B3. Fundamentals of Report Writing
B2. Fundamentals of Business Writing and Business Message
15 Marks
B4. Cross Cultural Communication,Correctness, and Technology
Page | 3
Business Quantitative Analysis (BQA)
Q1
A. Business
Mathematics
(50 Marks)
Q2
Q3
Q4
Q5
B. Business
Statistics
(50 Marks)
Q6
Q7
Q8
MCQ
True / False
A1. Basic Mathematics
A3. Exponential and Logarithmic Functions
A2. Set Theory
A4. Permutations and Combinations
A5. Mathematics of Finance
10 Marks
10 Marks
MCQ
True / False
B2. Regression and Correlation
B5. Hypothesis testing
B3. Basic Probability
B4. Probability Distributions
B1.DescriptiveStatistics
B2. Regression and Correlation
B7. Forecasting Time series
10 Marks
10 Marks
10 Marks
10 Marks
10 Marks
10 Marks
10 Marks
10 Marks
Page | 4
Business Economics & International Business (EIB)
Q1
A. Business
Economics
(50 Marks)
Q2
Q3
B.
International
Business
(50 Marks)
Q4
Q4
Q4
MCQ
True / False
A1. Introduction to Business Economics
A2. Microeconomics
A3. Macroeconomics
A4. Bangladesh Economy
15 Marks
5 Marks
MCQ
Matching
B1. Introduction and Strategy
B2. International Trade policy & Foreign Direc
B3. Payment and Finance Mechanism
B4. Export & Import in Bangladesh
15 Marks
5 marks
15 Marks
15 Marks
15 Marks
15 Marks
Page | 5
Information & Communication Technologies (ICT)
Q1
Q2
Q3
MCQ
10 Marks
A1. Information Systems in Global Business
A2. Ethical and Social Issues in Information Systems
D1. Enterprise Resource Planning
20 marks
D2. Managing IT Project
E1. Blockchain and FinTech
E2. Fourth Industrial Revolution and related issues
B1. Transaction processing and IT infrastructure
B2. Foundations of Business Intelligence: Database and Informatio
C1. Information Systems Planning Issues
20 Marks
C2. Information Systems Development
C3. Systems Design, Implementation, Maintenance and Review
Marketing & Supply Chain Management (MSM)
Q1
Q1
Q1
MCQ
A2. Understanding the Marketplace and Consumer Value
A3. Designing a Customer Value-Driven Strategy and Mix
B2. Supply chain planning and Design
B3. Supply chain process
B4. Supply Chain Integration Issues
10 Marks
20 Marks
20 Marks
Page | 6
Page | 7
Corporate & Business Law s (CBL)
Q1
Q2
Q3
Q4
Q5
MCQ
True / False
Matching
A1. The Companies Act, 1994
A3. The Banking Companies Act, 1991 (Amended 2013)
A4. The Financial Institutions Act, 1993
A5. The Insurance Act, 2010 and The Insurance Development and Regulatory Authority Act, 2010
A1. The Companies Act, 1994
A2. The Financial Reporting Act, 2015
B1. The Contract Act, 1872
B2. The Negotiable Instruments Act, 1881
B3. The Partnership Act, 1932
B4. The Bangladesh Labour Act, 2006 (Amended in 2013) and The Bangladesh Labour Rules, 2015
20 marks
20 marks
20 marks
10 Marks
10 Marks
20 marks
Page | 8
Cost Accounting (COA)
Q1
Q2
Q3
Q4
Q5
MCQ
True / False
Matching
B1. Costing of Materials
B2. Costing of Labor
B3. Costing of Overhead
C1. Job, batch and contract costing
C2. Process costing
C5. Joint product and by-productcosting
C3. Servicecosting
C4. Standardcosting
C7. Activity-based costing
A3. Cost concepts, classification and cost statements
D1. Targetcosting (TC)
D2. Qualitycosting (QC)
D3. Life-cyclecosting (LCC)
20 marks
20 marks
20 marks
20 marks
20 marks
Page | 9
Au ditin g (AUD)
Q1
Q1
Q3
Q4
Q5
MCQ
True / False
20 marks
Matching
A1. Fundamental concepts and scope
A2. Responsibilities andProfessional Liabilities
20 marks
C2. Other relevant standards
B1. Internal Control
20 marks
B2.Professional Ethics
B3. Framework and legalprovision
10 Marks
D1. Information Technology and Information Systems A
10 Marks
D2. Public sector and special audit
C1.Process ofassuranceengagement
20 marks
Page | 10
Fin an cial Man agemen t (FIM)
Q1
Q2
Q2
Q2
Q2
MCQ
True / False
Matching
A2. Time Value of Money
A3. Risk & Return
A4. Valuation of Securities
G1. Financial Management in International Operations
C1. Capital Budgeting
C2. Cost of capital
D4. Lease Financing
D1. Operating, Financial and Combined Leverage
D2. Capital Structure
D3. Debt and Equity Financing
B1. Financial Statement Analysis
E1. Dividend Policy
F1. Theory, Planning, and Financing
F2. Cash and Marketable Securities Management
F3. Receivables Management
20 marks
20 marks
20 marks
20 marks
20 marks
Page | 11
Management Accounting (MAC)
Q1
Q2
Q3
Q4
Q5
A1. Introduction to Management Accounting
A2. Cost behavior and cost structure
B2. CVP Analysis
B1. Absorption and variable costing
B3. Relevant Cost Analysis
B4. Profitability Analysis
B5. Pricing Decisions and Strategies
B6. Responsibility accounting and transfer Pricing
B7. Quantitative Techniques for Planning
C1. Financial and non financial performancemeasures
C2. Budgeting for planning and control – Master Budget
C3. Flexible budget and variance analysis
D1. Environmental managementaccounting (EMA)
D2. Managementaccounting in the changed business environment
10 marks
10 marks
20 marks
20 marks
20 marks
20 marks
Page | 12
Fundamentals of Tax, VAT & Public Financial Management (TPF)
Q1
Q2
Q3
Q4
Q5
MCQ
True / False
Matching
A2. Income Tax Assessment and Payment
B1. Introduction to Value Added Tax (VAT)
B2. VAT Assessment, Filing and Record Keeping
C1. Basic Concepts of PFM
C2. Economic Planning in Bangladesh
C3. Mobilization of Financial Resources
C4. Management and Execution of Public Expenditure
A1. Tax Structure of Bangladesh and Professional Ethics
A2. Income Tax Assessment and Payment
A3. Gift Tax and Others
B3. Customs Tax and Others
C5. Supreme Audit Institution (SAI) of Bangladesh
20 marks
20 Marks
20 Marks
20 Marks
20 Marks
Page | 13
Corporate Governance & Secretarial Practices (GSP)
Q1
Q2
Q3
Q4
Q5
MCQ
True / False
Matching
A1. Concept of Corporate Governance and its conceptual framework
A3. Corporate Social Responsibility (CSR) andCorporate Sustainability
A2. Corporate Governance Mechanism
B2. Board of Directors and Board Processes
A4. Risk Management
A5. Internal Control
B4. Corporate Compliance
B1. The Role and Authority of Company Secretary
B3. Statutory Auditors
B5. Corporate Reporting
20 marks
20 marks
20 marks
20 marks
20 marks
Page | 14
Corporate Finance Strategy & Financial Market (FSM)
Q1
Q2
Q3
Q4
Q5
A1. Introduction to Corporate Financial Strategy and Policy
A2. Strategy for Long Term Finance
A3. Business Valuation Strategy
A4. Risk Management Strategy
A5. Strategy for Portfolio Management
B1. Overview of Financial Systems & Market
B2. Money Market
B3. Capital Market
20 Marks
20 Marks
10 Marks
10 Marks
20 Marks
20 Marks
Page | 15
Strategic Cost and Management Accounting (SCM)
Q1
Q2
Q3
Q4
Q5
A2.Competitor accounting
10 marks
A3.Customer accounting
A4. Value chain costing (VCC)
10 marks
A5. Attribute costing
B1. Capital budgeting techniques
B2.Investment appraisal further techniques
20 marks
B3.International investmentappraisal
B5. Risk and uncertaintyin long term decisions
C1. Integrated performance measurement (IPM) and Balanced Scorecard (BS
C2. Responsibility accounting in MNC
20 marks
C3. Benchmarking
D1. Pricing products and services
10 marks
D2. Strategic issues in pricing decision
B4. Implementation and control procedures
10 marks
B6. Strategic issues in capital budgeting
E1. Corporate sustainability and SMA system
E2. Environmental cost accounting (ECA)
15 marks
E3. Strategic issues in Public sector management accounting
E4. SMA in the Fourth Industrial Revolution (IR 4.0) and climate change
A1. Strategy, strategic cost managementand SMA
5 Marks
Page | 16
Advan ced Fin an cial Reportin g (AFR)
Q1
Q2
Q3
Q4
A1. Regulating accounting and financial reporting
A2. Code of Ethics for Professional Accountants
E1. <IR> Framework
E2. Six Capitals
B1. Investment insubsidiaries
B2. Investment in otherforms
B3. Other issues for group accounts
C1. Fair Value Measurement
C4. Operating segments and interim reporting
C2. Financial Instruments
C3. Employee benefits and payments
D1. Analysis
Q5
D2. Interpretation
B3. Other issues for group accounts
C5. Otherstandards
10 marks
10 marks
20 marks
20 marks
10 marks
10 marks
10 marks
10 marks
Page | 17
Business Strategy (BST)
Q1
Q2
Q3
Q4
Q5
A1. Introduction to Planning and Strategy
10 Marks
A2. Business Strategies
F1. Case Study on Business Strategy
10 Marks
B1. External Environment Analysis
B2. Industry and Market factor Analysis
20 marks
B3. Internal Environment Analysis
C1. Strategic Options
C2. Product/Service Market Strategies
20 marks
C3. Business Structure Strategies
C6. Change Management Strategies
D1. Evaluation of strategies and performance measurement
20 marks
D2. Re-imaging Strategy: Failure and Renewal of Strategy
C4. Development Strategies
C5. Information and Technology Strategies
10 Marks
C7. Risk Management Strategies
D2. Re-imaging Strategy: Failure and Renewal of Strategy
E1. Business Planning and Strategy for Cost and Management Ac 10 Marks
Page | 18
Advanced Income Tax & VAT (ATV)
Q1
Q2
Q3
Q4
Q5
A1. Income Tax Profile of Individuals and Individual Tax Planning
A3. Income Tax Profile of Partnership Business & Tax Planning
A2. Income Tax Profile of Body Corporate and Corporate Tax Planning
A5. International Tax Planning
A4. Assessment, offence & Appeal
B1. VAT Imposition & Collection, Supplementary Duty (SD) and Turnover Tax
B2. VAT Deduction at Source (VDS)
B3. Net Tax Assessment and Payment
B4. Return Submission, Carry forward and Refund
B5. VAT at Import, Manufacturing, Service and Trade Point
B6. Tax Determination, VAT Authority, Notice, Audit & Investigation, Arrear VAT Recovery
B7. Offence, Trail, Punishment, Appeal, Revision & Miscellaneous
20 marks
20 marks
10 marks
10 marks
20 marks
20 marks
Page | 19
Cost & Man agemen t Au dit (CAT)
Q1
Q2
Q3
Q4
Q5
A1. Cost Audit Concept & Legal issues
A3. Cost Auditing Standards and Quality control
A2. Cost Accounting Standards
A4. Legal Position of Cost Auditor
A5. Reporting under Cost Audit
A6. Cost Audit in Information Technology (IT)
B3 Management Audit in Different function
B2 Operational Audit
B1. Internal Control & Internal Audit
C1. Performance Audit Process
20 Marks
20 Marks
10 marks
10 marks
20 Marks
20 Marks
Page | 20