NTRCA college written syllabus

1 
 
SYLLABUS NTRCA (WRITTEN) EXAMINATION 
Post: Lecturer 
Subject: Accounting 
Subject Code: 422   Exam Duration: 03 (Three) Hours  Full Marks: 100 
 
Instructions: Candidates will have to answer total 10 (ten) questions, each question will carry 10  (ten) 
marks. There will be five parts (Part -A, B, C, D, and E) in questionnaire.  Each question may have 2 to 3 
sub-items (e.g., a, b, c etc.).  
Assessment Targets 
The candidate will be able to- Contents Marks 
 
 
 
 
o explain what accounting 
is, and identify the users 
and uses of accounting. 
 
o describe various steps in 
the recording process. 
 
o prepare a trial balance 
and explain its purposes. 
 
o prepare different types 
of adjusting entries , 
rectifying entries,  and 
closing entries. 
 
o prepare financial 
statements for sole 
proprietorship and for 
company. 
 
o prepare bank 
reconciliation statement. 
 
o demonstrate the basic 
understanding of 
conceptual framework 
for financial 
accounting. 
 
o describe the concept of 
depreciation, depletion, 
and amortization , 
compute periodic 
depreciation using 
Part-A 
 
Unit 1, 2, & 3: Financial Accounting 
 
• Introduction: Definition and objectives of 
accounting, users and uses of accouniting 
information, basis of accounting, GAAP, 
IAS, IFRS . Accounting profession in 
Bangladesh. 
 
• The recording  process: debit-credit rules, 
basic and expanded accounting equation, trial 
balance, adjusting entries , rectifying entries, 
closing entries, preparation of financial 
statements for sole proprietorship and for 
company. 
 
• Control of cash-Bank reconciliation 
 
• FASB Conceptual Framework for Financial 
Accounting. 
 
• Plant assets, natural resources, and intangible 
assets. Depreciation, depletion, and 
amortization, factors and methods of 
charging depreciation. 
 
• Preparation of cash flow statement using the 
indirect method. 
 
• Accounting for stockholders equity : issuance 
of common shares, treasury stock, cash 
dividend, bonus share or stock dividend. 
 
• Financial statement a nalysis: uses and 
30 marks. 
 
Answer any 
three 
questions 
out of five. 
 
10×3=30