ATD Section II

Intro One


This section is intended to equip the candidate with knowledge, skills and attitudes that will enable him/her to have an understanding in Financial Accounting, Principles of Management, Business Mathematics and Statistics and finally Fundamentals of Finance


Financial Accounting

A candidate who passes this paper should be able to:

  • Prepare books of original entry and basic ledger accounts under double entry
  • Prepare basic financial statements of sole traders, partnerships, companies and manufacturing entities and not for profit organisations
  • Comply with the regulatory framework in the accounting field
  • Account for assets and liabilities
  • Analyse financial statements by use of ratios and statement of cash flows.

Principles of Management

A candidate who passes this paper should be able to:

  • Demonstrate understanding of management principles and techniques
  • Apply knowledge of management theories in organisations
  • Demonstrate knowledge of other types of management
  • Apply management competencies in response to emerging trends in

Business Mathematics and Statistics

A candidate who passes this paper should be able to:

  • Apply linear, quadratic and simultaneous equations to solve business problems
  • Solve business problems using matrix algebra
  • Solve business problems involving commercial mathematics
  • Present statistical data in form of tables, graphs and curves
  • Calculate measures of location, dispersion, skewness and kurtosis
  • Apply basic probability concepts
  • Compute simple, general and weighted index numbers.

Fundamentals of Finance

A candidate who passes this paper should be able to:

  • Identify various sources of finance for organisations
  • Calculate non-complex risk and return measures
  • Make basic dividend decisions for a firm
  • Determine the cost of capital for an organisation
  • Apply the basic valuation models to determine value of financial securities
  • Evaluate the viability of capital investments using appropriate appraisal
  • Apply basic concepts of Islamic Finance.