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Latest FPSC CSS Complete Syllabus Papers 2015-16 Full Subject Wise for International Relations, Political Science, Computer Science, Economics, Accountancy Auditing, Must Prepare Now

Latest FPSC CSS Complete Syllabus Papers 2015-16 Full Subject Wise for International Relations, Political Science, Computer Science, Economics, Accountancy Auditing, Must Prepare Now

PAPER: INTERNATIONAL RELATIONS (200 MARKS)
Paper—1 (Marks-100)

I. Introduction
The Definition and Scope of International Relations.
The Nation-State System
Evolution of International Society
II. Theories and Approaches
The Classical Approaches-Realism and idealism
The Scientific Revolution-Behavioral Approach, System Approach,
Neo-realism, Neo-liberalism.
Post-modernism, Critical Theory, Feminism, Constructivism
III. International Political Security.
Conceptualization of security in the twenty-first century
Power. Elements of National Power
Balance of Power
Foreign Policy: Determinants, Decision making and analysis
Sovereignty
National Interest
IV. Strategic Approach to International Relation.
War: Causation of War, Total War, Limited War, Asymmetric Warfare, civil war,
Guerilla war
Strategic Culture: Determinants of Pakistani Strategic Culture.
Deterrence: Theory and practice with special reference to Nuclear India and
Pakistan
V. International Political Economy.
Theories in IPE: Mercantilism, Economic Liberalism, and neo- Marxism
Theories of Imperialism, Dependence and Interdependence
VI. International political community.
Nationalism
Internationalism
Globalization
VII. Approaches to Peace
Diplomacy
International Law
Arms Control /Disarmament and Nuclear Non proliferation Regime
VIII. International Political Institution
United Nations
International Monetary Fund (IMF)
World Bank
International Court of Justice
Paper- II (Marks-100)
I. International Relation between two Wars
Russian Revolution, Fascism, League of Nations, Second World War
II. Cold War
Decolonization in Asia and Africa.
Rise of United States and Soviet Union,
Era of Tight Bipolarity, Détente and Loose Bipolarity, Revival of Cold War
III. Post Cold War
End of History, Clash of Civilization, Terrorism, Globalization, unipolarity New
world Order
IV. International and Regional Organizations
League of Nation, United Nations, Regional Organizations, EU, ASEAN, NAFTA,
SAARC, SCO, OIC, ECO, WTO.
Reforms in the United Nations, World Bank and the IMF
V. Foreign Policy of Selected Countries
USA, Russia, China, UK, India, Pakistan and EU
VI. South Asia
Peace-making and Peace-Building in South Asia: Analytical overview of peace
processes between/among the states of South Asia especially between India and
Pakistan.
India and Pakistan: Overview of agreements and accords , Indus Water Treaty;
Composite Dialogue; Sir Creek & Siachen border, Visa and People to people
contact; Trade; and Role of civil society
Afghanistan: Cold war theatre; Soviet Invasion Mujahedeen; Geneva Accord; Post
Cold War situation—Rise of Taliban, AL-Qeada & 9/11; Operation Enduring
Freedom; The Bonn Process- Withdrawal
VII. Weapons of Mass Destruction
Proliferation of Nuclear Weapons
Nuclear Weapon States- Programs and Postures: Indian-Pakistan Nuclear
Doctrines
Nuclear Non –Proliferation Regime: International Atomic Energy Agency, Nuclear
Non- proliferation Treaty; Nuclear Supplier Group; Partial Test Ban Treaty;
Comprehensive Test Ban Treaty; Fissile Material Cut-off Treaty
Challenges of Non-Proliferation, Nuclear Civil Deal Regime
The Missile Defence Systems and their impact on global strategic environment
Militarization and Weaponization of Space.
VIII. Contemporary Issues
Indian Ocean and PACIFIC Ocean; Great Powers Moves and hegemony
Kashmir Issue
Palestine Issue

PAPER: POLITICAL SCIENCE (200 MARKS)
PAPER I- (Marks – 100)

Part-A (50 Marks)
I. Western Political Thought:
Plato, Aristotle, Machiavelli, Montesquieu, Hobbes, Locke, Rousseau, Kant, Mill, Bentham,
Hegel, Marx, Lenin, Mao, Gramsci, Kai Popper, Pierre Bourdieu, John Rawis, Frances
Fukuyama, Foucault, Derrida Kierkegard, Jean Paul Sartre, Rene Descarte
II. Muslim Political Thought:
Al-Farabi, Al-Marawardi, Abne-Rushid, Imam Ghazali, Ibne-Taymiyya, Nizam-ul-MulkTusi,
Al-Ghazali, Ibn-i-Khuldun, Shah Waliullah, Allama Muhammad Iqbal, Jamaluddin Afghni,
Rashid Rida,
Part -B (50 Marks)
III. State System:
The nature and emergence of modern nation-state system, Islamic concept of state and
Ummah
IV. Political Concept (Western and Islamic):
Sovereignty, Justice, Law, Liberty, Freedom, Equality, Rights and Duties, Human Rights,
Political authority and Power.
V. Comparative Politics:
Political Socialization, Political Culture, Political Development, Political Recruitment, Social
Change, Civil Society, Violence and Terrorism in Politics, Gender and Politics, Women
Empowerment.
VI. Political Participation:
Political Change and Revolution, Elections, Electoral System, Public Opinion, Propaganda,
Political Parties, Pressure Groups and Lobbies.
VII. Political Institutions and Role of Government:
Legislature, Executive, Judiciary, Political Elites, Civil-Military and Bureaucracy.
VIII. Forms of Government:
Monarchy, Democratic, Dictatorship, Totalitarian/Authoritarian, Unitary, Federal,
Confederation, Presidential and Parliamentary
IX. Political Ideologies:
Capitalism, Marxism, Communism, Socialism, Totalitarism, Fascims, Nationalism, Islamic
Political Ideology
X. Local Self Government:
Theory and practice of Local Self-Government with special reference to Pakistan,
Comparative analyses of systems of local governance, Public Administration and Public Policy
PAPER-II (MARKS-100)
Part-A (30 Marks)

I. Comparative and Analytical Study of the Political Systems:
Political System of U.S.A, U.K, France and Germany
II. Global and Regional Integration
Globalization and Politics, Global Civil Society, Regional politico-economic integration and
organizational structure of the European Union, SARRC, ECO, International Financial
Regimes IMF and WTO
Part-B (70 Marks)
III. Comparative and Analytical Study of the Political Systems:
Political system of Turkey, Iran, Malaysia, India and China
IV. Political Movements in India (Colonial Period):
Rise of Muslim Nationalism in South Asia and Pakistan Movement (with special reference
to the role of Sir Syed Ahmed Khan, Iqbal and Quaid -i-Azam Mohammad Ali Jinnah)
V. Government and Politics in Pakistan:
Constitution making from 1947 -1956, A comparative and critical analysis of 1956, 1962,
1973 Constitutions of Pakistan, Constitutional Amendments up-to-date, Federal structure in
Pakistan, and Central-Provincial relations after 18th amendments,
Political Culture of Pakistan, political developments and the Role of civil and military
Bureaucracy, Judiciary, feudalism, Dynastic Politics, Political Parties and Interest Groups,
elections and Voting Behavior, Religion and Politics, Ethnicity and National Integration,
VI. International Relations:
History of International Relations: Post WWII Period
Foreign Policy of Pakistan: National Interests and Major Determinations i-e
1). Size/Geography
2). Economic Development
3). Security
4). Advancement in Technology
5). National Capacity
6). Political Parties/Leadership
7). Ideology
8). National Interest
9). Role of Press/Bureaucracy
10). Social Structure
11). Public Opinion
12). Diplomacy.
Also external factors like International Power Structure, International Organizations, World
Public Opinion and reaction of other states.
Foreign Policy-making Process in Pakistan

PAPER: COMPUTER SCIENCE (200 MARKS)
Paper-I (100 Marks)

Section-A (50 Marks)
I. Introduction to Computing
Introduction to Information Technology and Computers, History of Computing, Computer
HW and SW Details, Computer System Components and Communication System, Input &
Output devices and their types, Storage Media and their types, Types of Computer
Hardware, Software, and Programming languages, Information Representation & Number
Systems, User interfaces, Major Software Issues, Creation, formatting, and maintenance of
Computer documents, Usage of Word processors, Spread sheets, Power-Point, Email,
Search Engines, Browsers, Messengers, and Internet , Computers & Society, Information
Security/Privacy, Computer Crimes and Ethical Challenges, Viruses, Plagiarism,
Intellectual Property Rights, Difference between computer science, software engineering,
information technology, information systems, computer engineering and bioinformatics;
IEEE / ACM computing disciplines guidelines.
II. Programming Fundamentals
Basic programming elements and concepts, Problem Solving & Program Design,
Components of a programming language, Program development and execution, Program
structure, Data types and variable declarations, Standard I/O streams, and statements,
Control structures, Standard library functions, User defined functions and parameter
passing, Arrays, pointers, and strings, Structures, unions, and bit manipulation operators.
III. Object Oriented Paradigm
Object Oriented Programming Concepts ( Object-oriented paradigm, data abstraction,
encapsulation, inheritance, Polymorphism), Introduction to Classes and Objects ( classes,
objects, data members, member functions), Classes Advanced ( friends, static,
composition, this, const), Operator overloading (stream insertion, stream extraction, binary
operator, unary operator), Inheritance (single inheritance, multiple inheritances, protected
members, method over-riding), Polymorphism (virtual function, pure-virtual functions,
abstract class, abstract super class), Standard Template Library (STL), Files & streams
(sequential access files, random access files), File processing, Exception Handling
Section-B (50 Marks)
IV. Algorithms & Data Structures
Fundamental concepts, Properties of algorithms, Criteria for an Algorithm, Parameters for
selecting an algorithm, Algorithm Representations, Pseudo Code and Flow Charts,
Designing Algorithms, Algorithm Analysis and Asymptotic Notations, Classification of Lists,
Abstract Data Types, Implementation of Stacks and Queues using ADTs, Searching and
Sorting Algorithms (Linear Search, Binary Search, Bubble Sort, Merge Sort, Quick Sort,
Heap Sort), Stacks and Queues, Hash Tables (Linear Probing, Bucketing, Chaining),
Recursion, Trees (Binary Trees, Binary Search trees, AVL Trees, Two-Three Trees),
Graphs, Heuristic (Guided) Search, Genetic Algorithms, Encryption Algorithms (DES, RSA)
V. Software Engineering
Software Processes, Software Process Models, Agile Software Development, Analysis
Modeling, Requirements Engineering, Design Concepts, Architectural Design, Design &
Implementation, Software Testing, System Delivery and Maintenance, Software Evolution
Formal Specification, Software Quality Assurance, Introduction to Proofs of Correctness
(LNO), Distributed Software Engineering, Aspect-Oriented Software Engineering, Project
Management, Process Improvement
VI. Compiler Construction
Difference among various type of Translators, Phases of Compilers, Classification of
Compilers, Lexical Analysis (Input buffering, Specification & Recognition of tokens, Regular
expressions, Finite automata, Syntax Analysis (Context-free grammars and their
classification, LL(k) vs. LR(k) grammars, Top-down vs. Bottom-Up parsers, Parsing
Techniques, FIRST and FOLLOW sets, Predictive Parsing using LL(1) grammars, Syntax
error handling and recovery strategies), Syntax Directed Translation (Synthesized
attributes, Inherited attributes, Construction of syntax trees, Top-down translation),
Semantic analysis (Symbol tables, Type Expressions, Type Checking of statements),
Intermediate Code Generation, Code Generation (Issues in the design of co de generation,
The target machine, Run-time storage management, Register allocation), Code
optimization (Elimination of Redundant code, Folding of Constant, Loop optimization,
Peephole optimization, Problems of optimization)
 
Paper-II (100 Marks)
Section-A (50 Marks)

I. Computer Organization & Architecture
Fundamental concepts, Overview of a Computer System, Evolution & Performance
Languages, Architectural levels, Virtual machines, Processor types, Metrics, Machine
instructions, Instruction execution cycle, CISC vs. RISC, Parallelism, Internal/External data
representation, Computer Function and Interconnections, Cache Memory, Internal Memory,
External Memory, Input /Output System, Computer Arithmetic Microprocessor and its Bus
Structure, I/O Types, Types of Buses, Memory Organization and Structure, information
flow and execution in Machine, Instruction Representation, Machine Instruction
Characteristics, Instruction Processing, Processor Structure & Function, Control Unit
Operation, Micro-programmed Control, Instruction-Level Parallelism And Superscalar
Processors, Parallel Processing, Multi-Processor and Multi-core Systems
II. Computer Communications & Networks
Basic Concepts and Classification of Networks, Circuit switching, Packet switching,
Multiplexing (TDM, FDM), Layering: OSI and TCP/IP, Application Layer (Network
application architectures, HTTP, FTP, Email, DNS, P2P applications), Transport Layer
(Multiplexing in UDP and TCP, Connectionless Transport: UDP, Reliable data transfer and
TCP, Congestion avoidance and control), Network Layer (The Internet Protocol, IPv4
Datagram, Internet Address Classes, Special IP Addresses ARP, IPv6, ICMP, Network
Address Translation (NAT), Internet Routing Protocols and Algorithms, X.25, Frame relay
and ATM, MPLS), Physical & Link Layer Functionalities (Error Detection & Control, ARQ,
Link layer addressing, LAN Technologies, Bridges and Hubs, Multiple Access), Special
topics (Security, Overlay networks, naming, Content distribution networks, Peer to peer
systems, DHTs, Network Attacks)
III. Operating Systems Concepts
Roles of an Operating System, Operating-System Evolution, Structures, and Operations,
Classification of Operating Systems, Computing Environments, Design and Components of
OS, Process Management, Process Synchronization, Deadlocks, Memory Management,
Virtual Memory Management, File Systems (UNIX and Windows Systems), I/O
Management
Section-B (50 Marks)
IV. Database Systems
Introduction to Database Systems, Relational Data Model & Relational Database
Constraints, Relational Data Model, SQL, Relational Algebra & Calculus, ER Model, ER to
Relational Mapping, PL/SQL Stored Procedures & Triggers, Functional Dependencies and
Normalization, Storage & Indexing, Indexing Structure, XML documents & Web Services,
Query Processing & Evaluation, Query Optimization, Transaction processing, Object-Oriented Databases, Distributed Databases, Database Security & Access Control
V. Digital Image Processing
The relation between Image Processing, Computer Graphics, Computer Vision and Artificial
Intelligence; Image Sensing and Acquisition Techniques; Representing Digital Image;
Image Sampling and Quantization; Image Storage and Operations; Image Transformations
(Translation, Scaling, Rotation, Shear); Image Histogram; Image Enhancement (Contrast ,
Smoothing, Sharpening); Gray-scale and Color Images; Color Models (RGB, CMYK and
HIS); Image Restoration; Noise Models; Morphological Operators (Erosion, Dilation,
Opening, Closing, Skeletonization, Thinning); Image Segmentation; Point Detection, Line
Detection, Edge Detection and Boundary Detection; Image Compression
VI. Web Engineering & Technologies
Modeling techniques for web applications, Introduction to web engineering, requirement
engineering, requirement, types of requirements, functional requirements, non functional
requirements, Requirement engineering process (Elicitation and negotiation,
Documentation, Validation and verification, Management), HTML(hypertext markup
language), Software Architecture, Styles, Patterns, and frameworks, Components of W eb
Architecture, Classifications of web architecture , Web Application layered architecture (
client server, n- layered, JSP model, struts, OOHDM ), Integration Architecture, Data
Aspect architectures, Cascading Style Sheet(CSS), CSS properties, JavaScript
(Functionalities, Events, Variables, Operators), DOM(Document Object Model), XML, RSS,
API, Client-side programming using (HTML, XHTML, XML, JavaScript, and CSS), Server-side programming using PHP, Web development process, Web Application Development
Methodologies, Web site promotion and deployment, Web applications Issues
(Accessibility, testing, performance, operation, maintenance, security)

PAPER: ECONOMICS (200 MARKS)
Paper-I (100 Marks)

I. Micro Economics
Consumer behaviour, Determination of market demand and supply i.e. concept of
elasticity of Demand & Supply, Static, Comparative Static Analysis, Distinction between
partial and general equilibrium analysis (basic level) theory of the Firm, Producer’s
equilibrium, Pricing of the factors of production
II. Macro Economics
Basic Economic Concepts, National Income Accounting, Consumption Function,
Multiplier, Accelerator, Component of Aggregate Demand, Labour Demand and Supply,
Un-Employment, Determination of equilibrium level of income and output (at least with
reference to two or three school of thought), Inflation.
III. Money and Banking
Functions of Money, Quantity Theory of Money, The Fisher and Cambridge
Formulations, Systems of note issue, Credit Creation, Functions of Central
Banks, Instruments of Credit Control, Distinction between Goals, Operational &
Intermediate Target of Central Banks Policy, Concept of Reserves, Liquidity Premium,
Term Structure of Interest Rate, Fisher Equation etc; Transmission Mechanisms of
Monetary Policy, Theory of Liquidity Preference. TVM, Capital Structure, Capital
Restructuring, IS-LM Analysis and The role of Central Bank, Money Demand and Supply.
IV. Public Financing
Government expenditure, Sources of Government Revenue, Privatization, Taxes and non-taxes, Incidence of different taxes, Public Debt, Objectives, methods of repayment,
Deficit financing, General Equilibrium Analysis, Welfare Economics, Fiscal Policy.
V. International Trade
Theories of comparative advantage and Factor Endowments, Trade & Growth,
Colonialism, Imperialism and International Trade, Trade Restrictions, Economic
Integration, Trade Policy, Balance of Payments, Foreign Exchange, International
Monetary system, Custom Unions.
VI. Economic Development
Concepts of development, Human development, Historical growth process and
Development, Theories of development, structural issues of development, Income
distribution and poverty, sectoral (agricultural, Industry, trade and fiancé) issues and
development, environment and development.
 
Paper-II (100 Marks)
(Economics of Pakistan)

I. Definition and Measurement of Development: Characteristics of under
development, rethinking on the concept of development: Growth vs. Redistributive
justice, Absolute and Relative Poverty, Basic Needs Approach , Sustainable Development,
Environmental Degradation & other Issues.
II. Planning Experience of Pakistan: A critical evaluation of the strategy of
economic planning, governance & Institutions.
III. Agricultural Development in Pakistan: Changes in Agricultural Policies over plan
periods, Major Monetary and Fiscal measures to promote Agricultural development,
Green Revolution Strategy and its implications for growth and redistribution, Land
Reforms and changes in the Tenure System 1950—1980, Cooperative Farming, Rural
Development.
IV. Industrial Development in Pakistan : Early industrialization strategy,
Creation of Financial and Development Institutions, Major monetary and fiscal
measures to promote industrial development, changing role of public sector over the plan
periods, Evaluation of Nationalization Policy, Concentration of industrial income and
wealth, Evaluation of Import Substitution Policy and Export led Growth Strategy in
Pakistan.
V. Role of Foreign Trade and Aid in Economic Development : Trends in Pakistan’s
Balance of Payments, Terms of Trade, Changes in direction of trade, Trends in Pakistan’s
major exports and imports, Causes of significant changes in the trends, the role of
migration and remittances in Pakistan’s economy, costs and benefits of Foreign Aid, Role
of Foreign Investment.
VI. Privatization, Denationalization, Deregulation: conceptual and operational
aspects. International comparisons. Pakistan Experience of Privatization.
VII. Interest Free Banking in Pakistan
VIII. Energy Policy of Pakistan
IX. Social Sector Development in Pakistan
X. Major Issues in Pakistan Economy: Energy crisis, Corruption, Bad governance,
External debt accumulation and dependency, Unemployment, Income inequality, Inflation,
Fiscal and trade deficits, Balance of payment issues, Shortage of irrigation water.

PAPER: ACCOUNTANCY & AUDITING (200 MARKS)
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 Events,
General Journal, General Ledger, Trial Balance (Unadjusted),Adjusting Entries and
Adjusted Trial Balance, Work Sheet, Financial Statements including Income
Statement, Statement of Financial Position (Balance Sheet), Statement of Cash
Flows and Statement of Changes in Equity in accordance with the Financial Reporting
Framework as specified by International Accounting Standard Board (IASB) through
IFRSs/IASs, and by Securities and Exchange Commission of Pakistan through
Companies Ordinance 1984, and Closing and Reversing Entries.

III. Attributes, and Significance of Accounting Information: Attributes of Accounting
Information, Information/Reporting Requirements of various Users/Stakeholders of
Financial Statements including External (Investors/Shareholders, Creditors, Suppliers,
Lenders/Financiers, Government Agencies etc.) and Internal (Board of Directors,
Partners, Managers, Employees etc.) Stakeholders.

IV. Accounting for common Legal Forms of a Business: Accounting Principles and
Financial Statements of Sole-proprietorships, Partnerships and Joint Stock
Companies including Banking Companies (Excluding Advanced Topics like
Amalgamation, Capital Reduction, Consolidation etc.)

V. Accounting for Associations Not-for-profit, and for Public Sector: Accounting
Principles and Financial Statements – of Associations Not-for-profit, and – of Public
Sector Entities as per Standardized Financial Reporting Framework provided by
International Public Sector Accounting Standards (IPSAS) Board and Practices being
followed in the country.

VI. Accounting for Non-current Tangible Assets: Fundamental Concepts and
Principles concerning Non-current Assets: Cost; Depreciable Amount; Depreciation;
Fair Value; Property, Plant and Equipment; Residual Value; and Useful Life.
Depreciation Methods and their Application (as specified by International Accounting
Standards Board):Straight-line Method; Reducing Balance Method; Number of Units
Produced and basic know-how of other Methods/Techniques being commonly used
by the Industry.

VII. Fundamental and Technical Analysis of various Forms of Organizations:
Financial Statements’ Analysis including both Horizontal (Measuring Change) and
Vertical (Ratio) Analysis including Liquidity Ratios, Activity Ratios, Debt Ratios,
Profitability Ratios and Market Ratios; Technical and Industry Analysis.
Revised Scheme and Syllabus for CSS Competitive Examination-2016
(B) Cost and Managerial Accounting (50 Marks)

VIII. Fundamental Cost Accounting Principles and Concepts: Nature and Scope of
Cost and Managerial Accounting; Cost Concepts, Elements and Classification;
Underlying Differences among Financial, Cost, and Management Accounting.

IX. Accounting for Material, Labour and Factory Overheads (FOH):Recognition and
Valuation Principles for Material Inventory, and Methods to control Material Inventory;
Calculation/Measurement and Accounting for Payroll for all forms of Labour, Time
Rate and Piece Rate Systems; Commonly used Group Incentive Schemes; Factory
Overhead Costs and FOH Rate, Departmentalization of FOH Costs, their Allocation,
Apportionment and Reapportionment (Primary and Secondary Distributions), Methods
for Secondary Distribution including both Repeated Apportionment/Distribution and
Algebraic Method.

X. Costing for Specific Jobs, and Process Costing: Nature of a Specific Job, and
Job-order Costing; Process Flow and Process Costing by the use of Cost of
Production Report (CPR).

XI. Management Accounting for Planning, Decision-making and Control:
Budgeting and its Use: Meaning and Nature of a Budget; Major Forms of a Budget
including Production and Sales Budget, Cash Budget, Flexible Budgets, Zero -based
Budget, Master Budget etc.
Break-even Analysis: Difference between Marginal and Absorption Costing
Techniques; Concept of Relevant Cost; Application and Use of Contribution Margin
and other Concepts for Planning and Decision-making (under Break-even Analysis)
Variance Analysis: Meaning and Use of Standards and Variances; Major
Classification of Variances including Material, Labour and FOH Variances, and their
Computation.
 
Paper-II (MARKS-100)
(A) Auditing (40 Marks)
I. Fundamental Auditing Principles and Concepts: Audit and Auditing, True and Fair
View, Audit Assertions, Reasonable Assurance, Documentation and Audit Evidence,
Audit Program, Audit Risks, Computer Information Systems (EDP Systems) and
Computer-assisted Audit Techniques (CAAT), Inspection, Fraud, Going Concern,
Audit Materiality, Misstatement, Governance and Premise, Tests of Control and
Substantive Procedures.

II. Audit Considerations, Dimensions and Conduct: Internal Control System and
Internal Audit, Internal VS External Audit, Responsibility for Financial Statements,
Audit Planning, Scope of an Audit, Objectives of an Audit, Inherent Limitations of an
Audit, Risk Assessment and Management, Internal Audit and Corporate Governance,
Revised Scheme and Syllabus for CSS Competitive Examination-2016
Classification of Audit, Qualities of an Auditor, Auditing in Computer Information
Systems (EDP Systems) and Computer-assisted Audit Techniques, General Auditing
Principles and Techniques commonly applicable to various Types of Undertakings
including Merchandizing, Manufacturing, Banking, Insurance, Investment Entities etc.,
Audit Performance and Audit Completion.

III. Role and Responsibilities of an Auditor: Auditor’s professional and legal Rights,
Responsibilities & Duties, and Liabilities; Auditor’s Opinion and Report, and their
classification (Types); – as specified under the Companies Ordinance 1984, and in the
handbook of IFAC.
(B) Business Taxation (30 Marks)

IV. Tax Structure, and Fundamental Conceptsvis-à-vis Income Tax in Pakistan: Tax
Structure in Pakistan; Fundamental Definitions/Terminologies defined under Section 2
of the Income Tax Ordinance 2001.

V. Income Tax and Sales Tax Principles, and their Application: Selected Provisions
from Income Tax – Income for Tax Purposes [Section 4, 9 & 10], Heads of Income
[Section 11], Tax Payable on Taxable Income [First Schedule to the Ordinance],
Salary Income and Taxation [Sections 12 to 14], Income from Property [Sections 15 &
16], Income from Business[Sections 18 to 20], Capital Gains[Sections 37 to38],
Income from other sources[Section 39, 40, 89, 101(6), 111],Tax Credits [Sections 61
to 65], Taxation of Individuals, AOPs and Companies [Sections 86, 92, 94], Due Date
for Payment of Tax [Section 137], Deduction of Tax at Source/With -holding Tax
[Sections 147, 149, 153, 155]and related Income Tax Rules 2002.
Selected Definitions and Provisions from Sales Tax –Scope of Tax [Section 3],
Exempt supply [Section 2(11)], Goods [Section 2(12)], Input Tax [2(14)], Registered
person [Section 2(25)], Supply [Section 2(33)], Tax [Section 2(34)], Retail Price and
Retailer [Section 2(27)& 2(28)], Taxable Activity [Section 2(35)], Taxable Supply
[Section 2(41)], Tax Fraction [Section 2(36)], Tax Period [Section 2(43)], Time of
Supply [Section 2(44)], and Determination of Tax Liability [Section 7].
(C) Business Studies, and Finance (30 Marks)

VI. Business Studies: Nature and Scope of a Business Entity, Contemporary
Challenges posed to a Business; Common Legal Forms of a Business Entity – Sole-proprietorship, Partnership, Joint Stock Company, their Features, Formation and
Management; Business Combinations and their Scope; Business Cycle and its
Implications; Role of Information Technology in Business.

VII. Finance: Meaning, Nature and Scope of Finance, and Financial Management;
Common Modes (Types) of Business Finance – Short-, Medium-, and Long-term
Financing; Nature and Scope of Financial Markets and Institutions; Features and
Classification of Financial Markets; Financial Management Techniques for Decision -making: Time Value of Money, Cost of Capital and Capital Budgeting Techniques.

Latest CSS Complete Syllabus Papers 2015-16 Full Subject Wise for International Relations, Political Science, Computer Science, Economics, Accountancy Auditing, Must Prepare Now