Certified Business and Corporate Accountant (CBCA)-1st Batch

This module provides learners with a comprehensive understanding of the conceptual foundations that govern financial accounting and reporting. It introduces the fundamental accounting assumptions, qualitative characteristics, recognition criteria, and measurement principles that underpin the preparation of financial statements. Emphasis is placed on developing professional judgment in applying accounting principles consistently, ethically, and in compliance with international reporting frameworks. The module establishes the intellectual framework necessary for sound accounting decisions and reliable financial communication.

This module develops practical proficiency in recording, classifying, and summarizing business transactions in accordance with established accounting principles. Learners acquire hands-on competence in journalizing transactions, posting to ledgers, maintaining audit trails, and preparing trial balances. Emphasis is placed on accuracy, internal control discipline, and traceability of financial information within manual and computerized accounting systems.

This module examines the accounting treatment of capital, equity structures, and ownership transactions within different business entities. Learners develop an understanding of capital formation, reserves management, dividend distribution, and shareholder equity reporting. The module emphasizes compliance with corporate regulations, transparency in equity disclosures, and accurate representation of ownership interests in financial statements.

This module develops learners’ competence in managing organizational liquidity, safeguarding cash resources, and maintaining effective treasury controls. It covers operational cash handling, bank reconciliation processes, cash forecasting, and treasury risk management practices. Emphasis is placed on internal controls, fraud prevention, working capital optimization, and compliance with corporate governance standards. Learners gain practical exposure to maintaining financial discipline in both manual and technology-enabled environments.

This module equips learners with the technical skills required to prepare complete and accurate financial statements in accordance with accounting standards. It covers the end-of-period closing process, adjustments, classification, and presentation of financial information. Learners develop competence in translating accounting records into meaningful financial reports that support management decision-making and regulatory compliance.

This module focuses on statutory financial reporting, disclosure requirements, and preparation of comprehensive annual reports. Learners gain exposure to regulatory compliance, governance reporting, management discussion and analysis, and stakeholder communication. Emphasis is placed on transparency, accountability, and consistency in corporate reporting.

This module equips learners with analytical tools to support internal decision-making through cost measurement, control, and performance analysis. It covers cost behavior, allocation techniques, pricing support, variance analysis, and efficiency improvement. Emphasis is placed on using accounting information to enhance operational effectiveness and managerial decision-making.

This module develops learners’ capability to prepare operational and financial plans that support organizational strategy and performance management. It integrates budgeting methodologies, break-even analysis, forecasting techniques, and resource planning frameworks. Learners gain practical exposure to aligning financial plans with corporate objectives, monitoring variances, and supporting evidence-based managerial decisions.

This module equips learners with analytical tools to evaluate organizational financial performance, liquidity, solvency, and efficiency. It focuses on interpreting financial statements using ratio analysis, trend analysis, benchmarking, and performance diagnostics. Learners develop the ability to translate financial data into actionable insights for management and stakeholders.

This module provides learners with a structured framework for evaluating investment opportunities and financing decisions. It covers time value of money concepts, capital budgeting techniques, funding options, and capital structure considerations. Learners develop the capability to assess project viability, financial risk, and shareholder value creation.

compliance requirements, and regulatory obligations affecting business operations. It emphasizes accurate tax computation, filing procedures, documentation standards, and risk management related to regulatory compliance.

This module develops learners’ understanding of audit processes, internal control systems, risk management frameworks, and corporate governance responsibilities. It integrates assurance practices with enterprise risk management and compliance oversight.