Pathfinder Course Chart

For ICAN Examinations

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Pathfinders Course Chart For Past Questions Review

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Pathfinders Course Chart For Past Questions Review

Contents

Page

Case Study (CS) 4

Strategic Financial Management (SFM) 5

Corporate Reporting (CR) 6

Advanced Taxation (ATax) 7

Advanced Audit and Assurance (AAA) 8

Performance Management (PM) 9

Financial Reporting (FR) 10

Public Sector Accounting and Finance (PSAF) 11

Corporate Strategic Management and Ethics (CSME) 12

Taxation (Tax) 13

Audit and Assurance (AA) 14

Management Information (MI) 15

Financial Accounting (FA) 16

Business Law (Blaw) 17

Business Management and Finance (BMF) 18

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 Pathfinders Course Chart
Case Study
Diet Industry
Nov-14 Pharmaceuticals
May-15 Manufacturing (goods)
Nov-15 Telecommunication
May-16 Bank (Commercial)
Nov-16 Engineering & Construction
May-17 Technologies
Nov-17 Beverage
May-18 Telecommunication
Nov-18 Bank (Mortgage)
May-19 Food/Catering/ Hospitality
Nov-19 Agriculture
M/J2020 NGO/Professional Body
Nov-20 Fashion (Shoe making)
May-21 Healthcare (Delivery)
Healthcare (Medical
Nov-21 equipments)
May-22 Fashion/Garment
Nov-22 Bank (Micro Finance)
©Next Page Tutors
1 2
Financial Analysis (Ratio)
Financial Analysis (Ratio)
Financial Analysis (Balanced
Scorecard)
Financial Analysis (Ratio)
Financial Analysis (Ratio)
Financial Analysis (Ratio)
Financial Analysis (Ratio)
Financial Analysis (Ratio)
Financial Analysis (Ratio)
Financial Analysis (Ratio)
Financial Analysis (Ratio)
Financial Analysis (Ratio)
Financial Analysis (Ratio)
Financial Analysis (Ratio)
Financial Analysis (Ratio)
Financial Analysis (CAMEL
Ratio)
For Past Questions Review
Examined area
3 4
Business Analysis Product Contribution
(PESTEL) Business Valuation (DDM) Analysis
Financial reporting (Financial
Business Analysis instruments & investment
(Porter's Value Chain) property Variance Analysis
Product mix and Limiting factor
Financial Reporting
Business Analysis (SWOT) Lease or Buy Decision Implication of leasing
Capital reconstruction and capital
Benchmarking reduction
Business Analysis Financial Reporting
(Porter's Value Chain) Risk Management Implications of key issues
Business Analysis (EVA) Business Valuation (M&A)
Business Analysis
(SWOT/PESTEL) Loan Restructuring Evaluation of Proposal
Evaluation of Strategic Plan
Evaluation of Proposal
(Contribution Analysis)
Ethical and Risk Issues Evaluation of Proposal
Projects Evaluation and
Contribution Analysis Evaluation of proposal
Projects Evaluation and
Contribution Analysis Evaluation of proposal
Capital Project and ERP
Breakeven Analysis Evaluation
Financial Reporting Implication of
leasing Capital Project Evaluation
Financial Reporting Implication of Capital Project and
Inventory (IAS2) Proposal Evaluation
Financial Reporting Implication of Evaluation of Bank
IFRS 9 Recapitalization Plan
The Institute of Chartered Accountants of Nigeria
 Pathfinders Course Chart For Past Questions Review
Strategic Financial Management (SFM) Diet
Topic Nov-14 May-15 Nov-15 May-16 Nov-16 May-17 Nov-17 May-18 Nov-18 May-19 Nov-19 M/J2020 Nov-20 May-21 Nov-21 May-22 Nov-22 Count
Intro to sfm; Q5&6 Q7 Q3b Q5 Q5&6a Q4a Q7 Q3 Q4&5 Q4 Q7 11
Regulatory background; Q5a Q7 2
Financial mgt environment Q6 Q6 Q3 Q3 4
DCF; DCF: tax & inflation Q1 Q1 Q1 Q2 Q1 Q3 6
DCF:risk & uncertainty; Q1c Q1 Q1 3
DCF: specific application Q7 Q2&5 2
DCF: Capital rationing Q3 1
Sources of finance : Equity Q2 Q2 Q2 Q4b Q3 Q3&7 Q2 7
Sources of finance : Debt Q4 Q2 Q2 Q3 Q4b Q2 6
Sources of finance : finance for smes Q5 1
Islamic finance Q5b Q2c 2
Dividend policy Q6 Q7 2
Cost of capital Q2 Q4 Q1 Q6 Q2 Q2&5 Q1b,3 7
Cost of capital (financing of projects) Q1a Q1 Q1 Q1 Q3 Q1b Q1a Q3 8
Portfolio theory & capm Q6 Q6b Q5 Q7 Q7 Q4 Q4 Q4 Q4&6 Q6 Q6 11
Int’l valuation standard 0
Business valuation Q2 Q3c Q2 Q2 Q1 Q1b 6
VBM & modern biz valuation techniques Q3 Q3 Q1b Q5 4
Mergers & acquisition with valuations Q3 Q3 Q1&3 Q4 Q7 Q2 Q6 Q3 Q1 Q3 Q5 Q2 Q1&5 Q2 Q1a 15
Corporate reconstruction & reorganization; Q2 Q4 Q1b Q3 4
corporate failure Q2 1
FX risk & currency risk mgt Q7 Q7 Q6 Q4 Q5 Q6 Q6 7
Bond valuation, duration & yield curve Q3 Q2 Q4 Q2 4
Int’l investment decision Q4 1
Forward contracts Q7 Q6b Q4 Q6 Q5 Q4 6
Money market hedge Q7 1
FRAs Q6 Q5 Q2 3
Swap Q6 Q4 2
Futures Q6 Q5 Q2 Q4 4
Option Q6 Q5 Q5 Q2 Q4 5
Option pricing theory Q6a Q6b Q2 Q1 Q4 5
APV Q1 Q1 2
Evaluating financial performance and
position; Cash Flow forecast Q1 Q1 Q5 Q6 4

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Corporating Reporting (CR) Diet
Topic Nov-14 May-15 Nov-15 May-16 Nov-16 May-17 Nov-17 May-18 Nov-18 May-19 Nov-19 M/J2020 Nov-20 May-21 Nov-21 May-22 Nov-22 Count
Regulatory Framework Q6, Q7 Q6 2
Other information in the annual report; Q5 Q5 Q5 Q5 Q7 Q7 Q5 Q1 Q3 9
Beyond financial reporting Q6 Q6 Q4a Q3 Q4b, Q5 5
Conceptual framework Q6 Q7 Q5 3
Accounting Policies, Changes in Accounting
Estimates and Error (IAS 8) Q7 Q4 Q5 Q#&4 Q4 Q5b Q6 7
Impact of differences in accounting policies Q6 1
Revenue (IFRS 15) Q2a,c Q4, Q7 Q3 Q7b Q5 5
Operating Segment (IFRS 8) Q7a Q2 2
Non-current asset(IAS16, 20,23,40) Q2 Q3c, Q4 Q4 Q2a Q5a Q5a 6
Related Party Disclosure (IAS 24) Q4c 1
Impairment of assets (IAS36); Q3 Q5 Q4 Q3c Q3 5
Intangible assets(IAS38); Q4 Q4 Q4 3
Provisions, Contingent Assets and Contingent
Liabilities (IAS 37) Q3c, Q4 Q4 Q3&6 Q5 Q5 Q3 Q5 Q4 8
Income Taxes (IAS12) Q2b&4 Q3 Q5 Q3c Q3b Q6 6
Financial instruments Q2 Q4 Q6 Q6 Q3 Q3b, Q6 Q5 Q3 8
Earnings per share (IAS33) Q2 Q3a Q2 Q2 4
Leases (IFRS16) Q3 Q2b 2
IAS 10 Q5c 1
IFRS2; IAS19 Q7 Q5 Q2 Q4 Q6 Q4a 6
IFRS5 Q7 Q6 Q3 Q1 Q2 Q7 6
Analysis & interpretation of financial
statements Q3, Q6 Q3 Q2 Q2 Q3 Q2 Q2 Q2 Q3 Q2 Q4 Q3 Q2 Q2 14
Associates & joint ventures; Q1 Q1 Q5 Q3a Q1c Q1 6
Fellow Sub, Sub-subsidiaries and D-Shape Q1 Q1 Q1 Q1 Q1 Q1 Q1 Q1 8
Group Account- Q1 Q1 Q4 3
business combination achieved in stages Q1 Q1b 2
Disposal of subsidiaries Q6 Q1d 2
IFRS 13 Q2c, Q6c Q4 2
Foreign Subsidiary Q3a Q1b Q1 Q6 Q1 Q2a Q1c 7
IAS 41 Q3c 1
Group Cash Flows (IAS7) Q1 Q4 Q1c Q1a 4

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Advanced Taxation (ATax) Diet
Topic Nov-14 May-15 Nov-15 May-16 Nov-16 May-17 Nov-17 May-18 Nov-18 May-19 Nov-19 M/J2020 Nov-20 May-21 Nov-21 May-22 Nov-22 Count
Tax dispute resolution in Nigeria; Q5 1
Tax Planning (taxation of non-residents) Q2 Q3 Q1 Q6 Q4&7 Q4 Q7 Q1 Q1d Q1&5 Q4 Q3 12
Bases of Assessment; 0
Capital allowances Q3 Q2 Q2 3
Loss relief ; 0
Ascertainment of adjusted profit; Q1 Q1 Q5 Q1 Q2 Q2 Q1a 7
Taxaton of biz & investment income(cit); Q7a Q6 Q1a Q1c 4
Concept of total profit & EDT Q1 Q6 Q1 Q2&7 Q3a Q1c Q1 Q1 Q7a 9
EDT 0
Tax Administration Q6 Q6 Q7 3
Tax Incentives Q4 1
Pioneer legislation Q4 Q4 Q2 Q5 Q1 Q1 6
Non resident & Double taxation
arrangement Q6 Q1 Q3b Q1a, Q4 Q3 Q5 Q2 Q1 Q6 Q6 10
Capital gain tax Q7b Q5 Q5 Q4 Q3 Q3 Q4 Q3 Q4&5 Q4 Q4 Q5 Q4b Q3 Q3 15
Tax accounting &reporting; Q7b 1
Special businesses Q7 Q6 Q6 3
Tax audit & tax investigation; Q7 Q6 Q1c Q3 4
Base erosion & profit shifting Q1c Q6 2
Mining taxation; Q3b Q4 Q7a 3
Oil & gas taxation(PPT) Q3 Q2 Q3&4 Q2&3 Q2&6 Q2&7 Q2&3 Q2&5 Q2, Q6b, Q7 Q1 Q6 Q4 Q2 Q2 Q7a Q2 16
Merger and acquisition; Q7 Q5 Q3 Q7b Q5 5
Transfer pricing Q5 Q6 Q7 Q5 Q4c Q6 Q1 Q4a Q4 9
regional integration & trade blocs; Q5 Q3 Q1b 3
taxation of digital economy; Q5 Q5 Q2 3
tax practice mgt- professionalism & ethical
issues Q1 Q6 Q5 3
Interpretation of tax laws Q6a 1

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Advanced Audit & Assurance (AAA) Diet
Topic Nov-14 May-15 Nov-15 May-16 Nov-16 May-17 Nov-17 May-18 Nov-18 May-19 Nov-19 M/J2020 Nov-20 May-21 Nov-21 May-22 Nov-22 Count
The meaning of audit & assurance; Q6b 1
Rules of professional conduct Q6 Q4 Q2 Q2 Q2 Q7 Q4 Q6 Q1 Q1e Q1a 11
The regulatory environment; Q6 Q5 Q7b Q1 Q6a 5
Prof responsibility and liability Q6 Q2 Q5 3
Practice management
Q2 Q3 Q1 Q4 Q3&4 Q6 Q2a, Q4 Q2b, Q5 Q1&4 9
Q1c, Q2a,
Audit approach
Q3 Q1a Q7 Q7 4
Planning Q1&7 Q2&7 Q3&5 Q1 Q4 Q2 Q2,4&7 Q3 Q1 Q3&5 Q1a Q2 Q3&5 Q3&6 Q7 Q5&7 16
Audit evidence
Q5 Q5 Q4 Q5&6 Q3&5 Q3 Q1&5 Q1,5&7a Q3 Q3 Q4 Q3 Q2,3&4 13
Evaluation & review; Q3 Q7 Q6 Q4 Q4&6 Q6 Q1&2 Q4&6 Q2b, Q4 9
Group audits Q4 Q6 Q6 Q2 Q1a 5
Audit related services Q6 Q2 Q2 3
Assurance services; Q6 Q4 Q1 Q5 Q5 Q2&5 Q3 7
Internal audit and outsourcing; Q1&3 Q6 2
Q1b,
Reporting Q1 Q7 Q4 Q1 Q3&6 Q7 Q1 Q3c Q1 Q1b-e 10
Current issues Q2 Q7 Q6 Q5 4

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Performance Management (PM) Diet
Topic Nov-14 May-15 Nov-15 May-16 Nov-16 May-17 Nov-17 May-18 Nov-18 May-19 Nov-19 M/J2020 Nov-20 May-21 Nov-21 May-22 Nov-22 Count
Introduction to Strategic Management Q6 Q6 2
Overview of cost planning & control Q5 Q7 2
Modern mgt acct techniques Q1a Q1,2&3 Q2 Q3 Q6 Q2 Q3 Q2 Q6 Q3 Q2 11
Learning & experience curve theory; Q7 Q4 Q4 3
Quality & quality costs Q6 Q6 2
Q1a,
Budgetary control systems
Q1b Q2 Q2 Q3 Q2 Q2,3&4 Q1&4 2,4,6,7a 8
Variance analysis Q2&6 Q5 Q5 Q4 Q1 Q2 Q1 Q3 Q3 9
Advanced variance analysis Q2 1
Transfer pricing; Q1 Q6 Q7 Q1 Q2 Q5 Q3&5 Q5 Q4 Q7 Q4 11
Divisional performance Q3&5 Q2 Q3 Q4 4
Relevant costs Q3 Q3 Q1b 3
CVP analysis Q5 Q7 Q5 3
Performance analysis; Q3 Q2 Q1 Q3&4 Q5&6 Q3 6
Other aspects of performance
measurement Q7 1
Limiting factors; Q4 Q6 Q4 Q1 Q5 Q1 Q1 Q2a Q1 9
Linear programming; Q5 Q1 2
further aspects of linear programming 0
Other decision; Q3&6 Q4 Q1 Q1 Q2&6 5
Pricing Q4 Q4 Q7 Q1,5,&7 4
Risk & decision making Q7 Q5 2
Working capital management; 0
Inventory management Q7b 1
Management of receivables & payables;
0
Cash management 0
Intro to capital budgeting; Q3&5 Q3a 2
DCF Q1 Q1 Q5 3
Replacement Theory Q6 1
Strategic models and performance
management Q3 Q6 Q1b Q7 Q6 5
IT Aspect Q4, Q7 Q5 Q7 Q4 Q5 Q6 6

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Financial Reporting (FR) Diet
Topic Nov-14 May-15 Nov-15 May-16 Nov-16 May-17 Nov-17 May-18 Nov-18 May-19 Nov-19 M/J2020 Nov-20 May-21 Nov-21 May-22 Nov-22 Count
Q2a&b,
Regulatory framework;
Q6b &5a&b Q6 Q6b Q7a 5
Accounting & reporting concepts, framework & practices
Q2 Q5 Q7 Q6a, Q2d Q6 Q3a Q6 Q4 8
IAS2 Inventories Q1a Q3c 2
IAS8 Q5 Q6 Q1c Q2 4
IAS10 Q7 Q3 2
Revenue (IFRS15) Q7 Q2 Q5 Q6 Q3b Q5 6
Income Taxes (IAS12) Q6 Q6 Q3 Q2 4
PPE (IAS16) Q1b, Q7 Q7 Q4 Q5 Q6 Q7b 6
Borrowing costs (IAS 23) Q5 Q3b Q5 Q6 Q4 5
Government grants (IAS 20) Q5 Q4 2
Investment property (IAS40) Q7 Q3c Q1a 3
IAS38 : intangible assets; Q5 Q6 Q7 Q6 Q5 5
IAS36: impairments of assets Q4 Q3a, Q6b Q2 Q1b 4
IAS37: Provisions and Contingents Q7 Q4 Q2b &Q2c 3
EPS (IAS33) Q4 Q4 Q2a Q6 4
IFRS16: Leases; Q4 Q6 Q7 3
IFRS 5: non-current asset held for sale & discontinued
operation Q6a Q2a Q5c Q3 4
IAS 24: Related party disclosures Q5 1
Analysis & interpretation of financial statements Q2 Q3 Q3 Q4&6 Q3 Q3 Q4 Q4 Q3 Q5 Q1d Q1b Q5 Q4 Q7 Q1 16
Presentation of financial statements (Published) Q1 Q2 Q1 Q2 Q1b Q1a&1b Q2d, Q4 Q1 Q1 Q1 10
Cash Flows (IAS7) Q3 Q6 Q4 Q1 Q3 Q1 Q2 Q1c Q5 Q4 Q2 11
Financial Instruments Q7 Q5 Q5a Q4&7 4
Consolidated account :SOFP Q2 Q5 Q2 Q2 Q1 Q2b Q1 Q3 Q3 Q1 Q4 Q3 Q3 13
Associate and Joint Venture Q6 Q4 2
Consolidated account : SPOL and SOCIE Q1 Q1 Q3 Q1 Q1 Q2 6

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Public Sector Accounting & Finance (PSAF) Diet
Topic Nov-14 May-15 Nov-15 May-16 Nov-16 May-17 Nov-17 May-18 Nov-18 May-19 Nov-19 M/J2020 Nov-20 May-21 Nov-21 May-22 Nov-22 Count
Intro to psaf; Q4 1
Transparency and Accountability in public
sector; Q7 Q2 2
Towards national fiscal responsibility Q6 Q4a Q3 3
Pension and gratuity; Q2 Q2 Q3a 3
IPSAS25: Employee Benefits Q3 1
Ethical issues in PSAF; Q1 Q4 Q3 3
Govt Construction Contracts and
Procurements; Q4 1
Professional pronouncements in Govt Acctg 0
Emerging issues in Nigerian public sector; Q1 Q4 Q1 Q6b Q6 Q6 Q4b 7
Emerging issues in public finance 0
Standardization of Govt reporting format; 0
Budgeting and Budgetary control Q2 Q5 Q3 Q3 Q2 Q3 Q2&5 Q2a, Q5 Q3&5 Q3a, Q4a Q6b Q1 Q4 13
Financial responsibilities of officers 0
Public revenue Q1 Q5 Q3 3
Sources of Govt revenue Q1 Q1 Q6 Q4 4
Authorization of govt expdt and revenue
control; Q3 Q4b Q6 Q4b 4
Stores accounting and loss of government
fund Q4 Q3 2
Public sector audit; Q5 Q2 Q4 Q2a 4
Acctg for public sector org and GBEs; Q4 Q1 Q6 3
Interpretation of FS Q1 Q4 2
Functions of cash office; Q3 Q1 Q4a 3
Preparation of Vouchers; 0
Preparation of transcript 0
Preparation of FS for govt on cash basis
IPSAS; Q2b 1
Preparation of FS for govt on accrual basis
IPSAP; Q2 Q3 Q1 Q1 Q1b Q2b Q1 7
IPSAS33-First time adoption of accrual basis Q2 Q1 2
Cash mgt and borrowing guidelines Q3a 1
Intro to public finance; Q1 Q6&7 Q6 Q7 Q6 Q6 Q5b 7
Public revenue; Q1d Q7 Q7 3
Public expenditure; Q5 Q5 Q7 Q3 Q2b Q6 6
Fiscal federalism Q1c Q7 Q2 Q6a Q5a 5
Public debt; Q6 Q7 Q5 Q5 Q6 Q5 Q6 Q3b, Q4bQ3c Q3b Q2a, Q5b Q5 Q5b, Q7 13
Other IPSASs Q4 Q1 Q4 Q4 Q3 Q2 Q2a Q5 Q5a Q2 Q1&2 11
Project appraisal in public sector Q7 Q6 Q5 Q4 Q5&7 Q3b Q7 Q7 Q6 9

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Corporate Strategic Management and Ethics (CSME) Diet
Topic Nov-14 May-15 Nov-15 May-16 Nov-16 May-17 Nov-17 May-18 Nov-18 May-19 Nov-19 M/J2020 Nov-20 May-21 Nov-21 May-22 Nov-22 Count
Strategy, stakeholders & mission Q2 Q1 Q6a Q2a Q1 Q1 Q3 7
Environmental analysis Q1a Q1 Q1 Q1a Q1 5
Competitive forces Q1b Q4 Q5 Q1b Q1a Q6 Q1a Q1b 8
Internal analysis; Q1a 1
Competitive advantage Q1a 1
Methods of development; Q7 Q4a Q1b Q5 Q1c Q1&6 6
Strategy implementation; Q3&4 Q7 Q1a Q7a Q7 Q1 Q1a 7
Functional strategies Q5 1
Identifying & assessing risk; Q1&7 Q7a Q1a Q1,3&6 Q4b Q3a Q1&2 Q3,4&6 Q1&3 Q2&3 Q5 Q5a Q5 Q2&5 Q5 Q2 16
Controlling risk Q7b Q1b&2 Q1,&4 Q3&5 Q2b Q2b Q5a Q2 Q2 Q2 10
The scope of governance; Q6a Q6 Q3 Q2&6 Q1,6&7 Q5&6 Q2a Q2 Q3 Q3 Q5a Q5 12
Diff approaches to cg Q3b Q2 Q2 Q3a 4
The board of directors; Q4 Q5 Q4 Q6b Q4a Q7 Q5b Q4 Q3b Q4&6 Q7 11
directors' remuneration; 0
governance: reporting & disclosure Q2c Q2 Q3b, Q6 Q5 4
ethical theories; Q4c Q3 Q7 Q3 Q6b Q3a, Q4 Q1b Q6 Q2b Q4 Q1&4 11
ethics & social responsibility Q6a Q5a Q2a Q7b Q7 Q3&6 Q4 Q3 Q7 9
professional practice & code of ethics; Q6b Q3b, Q5, Q6a Q4 Q5b Q2b Q3a, Q5 Q4 Q4 Q6 Q6 Q7 11
conflicts of int and ethical conflict resolution; Q1d Q3, Q6b Q5 3
social and environmental issues in ethics & biz Q4 Q2 Q2b Q3c Q4 Q3 Q4 7
Soft skills for accountants Q6 1

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Taxation (Tax) Diet
Topic Nov-14 May-15 Nov-15 May-16 Nov-16 May-17 Nov-17 May-18 Nov-18 May-19 Nov-19 M/J2020 Nov-20 May-21 Nov-21 May-22 Nov-22 Count
Intro to Taxation; Q6 Q4a, Q6a Q3 Q1, Q7 4
Tax Admin in Nigeria Q2,4&6 Q5 Q6b, Q7a Q5a Q6 Q4 Q7 Q3&7 Q3 9
National tax policy; Q6 Q6 2
Basic Ethical isses in tax; Q6 1
Returns, Assessment and procedures; Q3 Q2 Q4c Q7b Q2 Q6 Q1 7
Objection and appeal procedure Q6 Q2 Q7b Q4 Q7a 5
WHT; Q1c Q5 Q7 Q5 Q6a Q6 Q5 Q5 Q7 9
VAT; Q7 Q1c Q5 Q5b, Q7 Q7 Q5 Q3&6 7
Stamp Duties Q5b Q5a Q1b Q2b 4
Customs and excise duties; Q5 1
Luxury tax; Q5a 1
Land use charge Q5b Q5 Q5 3
Taxation of employment income; Q4 Q4 Q3 Q3 Q3 5
Computation of PIT; Q2 Q3 Q1, Q7a Q1 Q1a Q1 Q1 Q1a, Q2b Q1 Q2 Q6 11
Partnership Q4 Q3 Q3 Q2 Q4 Q1 6
Trusts, settlement and estates; Q7 Q7 Q5 Q7b Q6b Q4 Q3 Q3 Q1 9
Taxation of investment income Q2 1
Taxation of sole trader/self-employed; Q1 Q1 Q1 Q6 4
Capital Allowance Q2 Q5 Q6 Q2 Q6 Q6 Q1c Q1a, Q4 8
Assessable/adjusted profit; Q1 Q3 Q1 Q4 Q3 Q4a Q2&4 Q1b, Q2a 8
Loss relief; Q3 Q6 Q4 Q3 Q1b 5
CIT computation; Q1 Q6 Q2&5 Q6 Q2 Q2 Q2a, Q4 Q5 Q1d Q1c 10
Edu Tax Q4 1
Specialised businesses Q5 Q2, Q4b Q2 Q4 Q5 5

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Audit & Assurance (AA) Diet
Topic Nov-14 May-15 Nov-15 May-16 Nov-16 May-17 Nov-17 May-18 Nov-18 May-19 Nov-19 M/J2020 Nov-20 May-21 Nov-21 May-22 Nov-22 Count
Concept and need for assurance; Q2 Q4 Q5 Q3 4
Professional ethics and code of
conduct Q1b, Q5 Q3&5 Q5,6&7 Q3 Q2 Q3 Q4, Q7b Q4 Q6 Q6 Q2 Q6 Q4&6 Q2&6 14
Obtaining an engagement; Q1c Q2c Q5 Q7a Q2 Q1a Q3 Q3 Q3 9
Internal audit; Q4 Q1 Q2 Q7 Q4 Q4 Q5 7
Internal control Q4&7 Q1 Q4a Q3 Q5 Q1a, Q3a Q3, Q5 Q1 Q1 Q4 Q3 Q1 Q4 Q6 14
Audit planning and risk Q1, Q3,
assessment Q4c, Q7 Q2, Q7b Q7 Q1, Q6, Q3c Q3&4 Q2&3 Q1&2 Q1 Q2 Q3&5 Q3 Q1,2&7 12
Evidence and sampling Q2a Q1a, Q6a Q2 Q2&6 Q2&7 Q6 Q5 Q5 Q2 Q7 Q4 11
Tests of control; Q1 Q7 2
IT audit Q6 Q3b Q6 Q1 4
Substantive Procedure for assets
and other areas Q2b, Q6 Q6 Q3 Q1,4&6 Q1,4&7 Q5&7 Q1 Q3&5 Q5,6&7 Q6 Q5&6 Q2 Q5 13
Business Systems and Associated
Information
Technology Risks Q4 1
Audit finalization and reporting Q1b Q7a Q4&5 Q4 Q1 Q1 6

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Management Information (MI) Diet
Topic Nov-14 May-15 Nov-15 May-16 Nov-16 May-17 Nov-17 May-18 Nov-18 May-19 Nov-19 M/J2020 Nov-20 May-21 Nov-21 May-22 Nov-22 Count
Scope Of Cost And Mgt Accounting; 0
Costs And Cost Behaviour; 0
Cost Segregation And Estimation Q2 Q1 2
Accounting For Inventory Q3 Q1 Q1 Q3 Q2 Q3 6
Accounting For Labour 0
Accounting For Overheads Q4 Q3 Q3 Q1 4
Marginal Costing And Absorption
Costing; Q2 Q1 Q1a Q3a Q1a Q3 6
Activity Based Costing Q2 Q6 Q1b Q3b Q1b 5
Specific Order Costing Q2 Q1 Q2 Q2 Q2 Q1&2 6
Process Costing Q2 Q1 Q1 Q2 4
Forecasting ; 0
Budgeting Q1 Q6b Q2 Q3 Q2 Q2 Q2 Q2 Q4 Q4 Q1 Q4 12
Variance Analysis Q6b Q1 Q4 Q2 Q3 5
CVP Analysis Q3 Q1&3 Q3 Q1 Q3 5
Relevant Costs 0
Decision Making Techniques Q1 Q3 Q1 Q6b Q3 Q3 Q6b Q1 Q3 9
IT and Information System Q4,5&6 Q4,5&6 Q4,5&6a Q4&5 Q4,5&6 Q4,5&6 Q4,5&6 Q5&6 Q4,5&6 Q4,5&6 Q5&6 Q5&6 Q5&6 Q5&6 Q4,5&6 Q4,5&6 Q4,5&6 17

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Financial Accounting (FA) Diet
Topic Nov-14 May-15 Nov-15 May-16 Nov-16 May-17 Nov-17 May-18 Nov-18 May-19 Nov-19 M/J2020 Nov-20 May-21 Nov-21 May-22 Nov-22 Count
Intro To Business And Accounting; Q5 1
The Iasb's Conceptual Framework Q1 Q6a Q1, Q2b Q2 Q1&6 Q6b 6
The Accounting Equation; 0
Accounting Concepts and Conventions Q1a Q2 Q1 Q4 Q4 5
Double Entry Bookkeeping Q1b, Q4b Q1a Q1 Q1 Q6 Q1 Q2&3 Q5 8
Sales And Purchases; Q3 Q3b Q4 Q1 Q1&6 Q4 6
Bad And Doubtful Debts Q3a, Q6c 1
Non-Current Assets And Depreciation Q3a Q2a Q6a Q4 Q5a Q3 Q2&6 Q3 Q6 Q2 Q6 11
Accruals And Prepayments; Q6b Q6b Q6 3
Inventory Q6b Q1 Q6 Q5 Q6a Q5 6
Control Accts And Control Accts
Reconciliation Q3 Q5c Q4 Q2b, Q4 Q6 Q4 Q5 Q4 Q4 9
Bank Reconciliations Q4b Q2 Q2a Q6a Q5 Q4 Q3 Q2 Q1 Q1 10
Correction Of Errors Q2 Q4a Q1 Q3 Q5 Q2 Q6b Q5d Q3 9
Preparation Of Financial Statements; Q4 Q2&3 Q3&5 Q4 Q4 Q1 Q3 Q1 8
Preparation Of Company Financial
Statements Q1,4b&5 Q2 Q1&4 Q1b &Q5 Q3 Q3 6
Preparation Of Partnership Accounts Q5 Q5b Q4 Q2 Q5 Q5 Q6 Q2 Q2 9
Preparation Of Not For Profit Accounts Q5 Q2 Q6 Q6 Q4 5
Preparation Of Accounts From
Incomplete Records Q6 Q3b Q3 Q3 Q2d 5
Ias7: Statements Of Cash Flows Q6 Q6 Q5 Q3 Q2 Q5b Q5 7

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Business Law (Blaw) Diet
Topic Nov-14 May-15 Nov-15 May-16 Nov-16 May-17 Nov-17 May-18 Nov-18 May-19 Nov-19 M/J2020 Nov-20 May-21 Nov-21 May-22 Nov-22 Count
Q1a,2a, Q1b,2c, Q1b,5a Q1a,4c, Q1a, Q1a,
The Nigerian legal system Q1a Q1a 4c 3c Q1ab b Q1a,4c Q1a,6d 5b Q1a, Q2a Q1a Q4d Q1a Q1a Q1a Q5a 16
Company law: types and formation of Q2a&3, Q2a,3a, Q4d,5b Q1b,3d, Q1b, Q1C,
business 4ci 4d Q2a Q4b ,6a Q1cd,2c Q2b Q2b,4a 4d,5d Q1c,4d Q1c, Q2b Q1b, Q2b Q1,2&6 Q3a Q1,2,&6 Q1,5&6 Q1,3&5 17
Q2ab,3
Q1b&2b Q2bc,3 Q1bc,2b Q1c,2c, Q2b,3d, a,4c,6d Q3c,4a Q2a,3c,
Floatation and management of a company ,c bc c,4c 5a,6b 6b e b,5d,6d 4b,5d Q1c,3bc Q2c,5a Q3a Q1c Q6d Q2 Q2c Q4a 16
Insolvency law Q1c Q4a,5b Q2a Q3b Q3abd Q5a Q6a Q4a Q2c Q2c 10
Q1d,
Q3a,5c, Q2abd, Q4b, Q2b, Q1d, Q2,3,4&
Criminal law Q1a&4b Q4ab Q3,4b Q1b,5c Q5d Q3c,4d 6c 6a,6c Q2b,4a Q5a Q5c, Q6c Q6a Q3b Q4a Q2 6 16
Law of contract Q4c,5b Q5bc Q2b Q4ab Q1a Qb Q2a Q2c, Q3c Q2,3&4 Q3&6 Q3&4 Q3&6 Q3 Q3&5 14
Agency Q5c Q6b Q6d Q6ai Q3b Q3d,5b Q2a Q1d Q4c Q4b Q4c Q3b Q5c Q4 Q4b 15
Law of torts Q1c Q1b Q4a Q6aiv Q4a Q5c Q4c Q5c Q3a Q3d Q5b Q4d Q4c Q2a Q2b 15
Q1c, Q4c,
Sale of goods Q4cii Q6c Q6aiii Q1a,5c Q5d Q6b Q1c,5b Q2c Q3c Q6d Q4b Q4C Q5 Q5a Q6b Q6c 16
Q5b&6 Q3c,
Hire purchase b Q6c Q6ab Q6aii Q4b Q5e Q6ab Q6c Q6e Q6b Q6b Q4c Q5b Q6b 14
Insurance Q5a Q3d Q5a Q5f Q2c Q6b Q1b Q4d Q6a Q4b Q4c Q5c Q4d 13
Banking Q1c Q5a Q2c Q5c Q6b Q5d Q1c 7
Negotiable instruments Q5c,6a Q3a Q3a Q6c Q5a Q5b Q3b Q6c Q5c Q1d 10
Cheques Q4a Q6a 2
Employment law Q6c Q6e Q5a Q3c Q6c Q6a Q3b Q6b Q4a Q3a Q5a Q5a Q5b Q6c Q6b Q4a Q6a 17
Q5a&6
Administration of estates and trusts a Q6d Q3b Q4c Q6b Q1c Q6a Q4b Q6cd Q5d Q5b Q4a Q6b Q6a Q1b 15

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 Pathfinders Course Chart For Past Questions Review
Business Management & Finance (BMF) Diet
Topic Nov-14 May-15 Nov-15 May-16 Nov-16 May-17 Nov-17 May-18 Nov-18 May-19 Nov-19 M/J2020 Nov-20 May-21 Nov-21 May-22 Nov-22 Count
The business organization and its
stakeholder Q1 Q1 Q1 Q1a Q2 Q2 6
Business and organization structure Q6 Q1&4 Q5&6 Q6b Q2b Q1b Q1 Q1b Q6b Q1 Q1 11
Organizational culture in business Q2 Q5 Q6 Q1a Q3 5
The external environment Q2 Q3 Q2&4 Q6a Q3 Q3&4 Q2 Q1 Q1 Q1&6 10
Q2ac&5
Financial Management
Q3 Q3 Q2 Q1 Q2 Q5 Q2 a Q2 Q5 Q2a&3 11
Source of finance Q1,2,3bc Q1 Q1&3b Q6 4
Financial Mathematics Q4 Q3 Q2b 3
Q3a&4
Investment decisions 1
Q4a,b Q4 Q6b b Q5&6 Q5 Q4 Q2b 8
Q3b&6 Q3b&
Investment decisions 2
Q4c b Q6 4a Q2&3 Q6a Q3 Q2c 8
Professional ethics in accounting and
business Q3a Q3a Q3 Q4 Q4 Q6 Q6c Q5 8
Management and leadership Q5 Q3&5 Q4 Q6 Q5b Q4 Q3 Q5 Q1&4 Q4a&5a 10
Motivation Q5 Q1 Q5 Q4 Q2 Q2 Q6 Q4b 8
Teams Q5 Q5 Q1 Q6 Q5c Q2 6
Communications in business Q6 Q6 Q2a Q6 Q5 Q5ab Q3 Q4 Q5b 9
Business report Q4 Q3 2

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