Level I

QMB

• Cost Revenue & Profit Functions
• NPV AND IRR
• Functions
• Interest

EBA

• Income Approach

Level II

• ISD

Level III

FAR

• Accounting for Borrowing Cost 
• Accounting for Leases 
• Consolidated Statement of Profit or Loss 
• Income Tax (LKAS 12) 
• Consolidate Statement of Financial Position 

MAF

• Cost of Capital 
• MIX AND YIELD VARIANCES 
• Relavant Cost 
• Process Costing
• Standard Costing and Variance Analysis 

CPT

• Value Added Tax 
• Tax on Distributable Profits (Deemed Dividend Tax)
• Economic Service Charge
• Nation Building Tax

PCA

• Audit Evidence 

Level I

QMB

• MR MC
• Project Appraisal 
• Functions 
• Interest 

EBA

• Income Approach

Level II

Level III

FAR

• LKAS 
• LKAS 23 
• Consolidated Statement of Profit or Loss 
• Income Tax (LKAS 12) 
• Consolidate Statement of Financial Position 

MAF

• Cost of Capital 
• MIX AND YIELD VARIANCES 
• Relavant Cost 
• Process Costing 
• Standard Costing and Variance Analysis 

CPT

• Value Added Tax 
• Tax on Distributable Profits (Deemed Dividend Tax)
• Economic Service Charge
• Nation Building Tax

PCA

• Audit Evidence

Level I

QMB

• Cost Revenue MC MR
• NPV AND IRR 
• Functions 
• Interest 

Level II

CAR

Level III

FAR

• Borrowing Cost 
• Lease 
• Consolidated Statement of Profit or Loss
• Income Tax (LKAS 12)
• Consolidate Statement of Financial Position 

MAF

• Sources of Capital 
• MIX AND YIELD VARIANCES 
• Relavant Cost 
• Process Costing 
• Standard Costing and Variance Analysis

CPT

• Taxation 
• Tax on Distributable Profits (Deemed Dividend Tax)
• Economic Service Charge
• Nation Building Tax

PCA

• Audit Evidence