Certificate Level

Accounting, Financial Reporting & IFRS Accrual Basis of Accounting Record income and expenses when they happen, not only when cash moves. Study card → Accounting, Financial Reporting & IFRS Inventory Net Realisable Value Inventory is measured at the lower of cost and net realisable value. Study card → Audit, Assurance & Ethics Assurance Engagement A professional conclusion that increases confidence for intended users. Study card → Audit, Assurance & Ethics Ethical Threats and Safeguards Identify threats to objectivity and apply safeguards. Study card → Taxation & Bangladesh Compliance Residential Status for Tax Residency decides whether global income or only Bangladesh-source income is taxable. Study card → Taxation & Bangladesh Compliance Tax Deducted at Source Tax collected early by deducting from payments. Study card → Corporate Law, Governance & Secretarial Practice Separate Legal Entity A company is legally separate from its owners. Study card → Corporate Law, Governance & Secretarial Practice Pre-incorporation Contract A contract made before the company legally exists. Study card → Corporate Law, Governance & Secretarial Practice Board Resolution A formal record of a board decision. Study card → Corporate Law, Governance & Secretarial Practice AGM Notice and Quorum Meetings need proper notice and minimum attendance. Study card → Management Accounting, Costing & Performance Break-even Point The sales level where profit is zero. Study card →