ANAN
Nigeria 🇳🇬FoundationsPROAssociation of National Accountants of Nigeria — PEA and PEB, corporate reporting, audit and public-sector accounting.
📏 ANAN's PEA and PEB papers are objective plus theory, sat in the January (PEA) and May (PEB) diets after the recognised programme at the Nigerian College of Accountancy, Jos; membership follows the examinations plus the post-qualification experience requirement.
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5 lessons1 subjectSelf-pacedPro plan
Beginner
Beginner skill
The legal hierarchy, company and contract fundamentals a ledger assumes, the systems and audit trail an accountant works in, and the duties that start with a practice.
🔒 Unlocks after all modules
1
🔒 After lessonsBusiness, Law & IT
0/1 passed🔒
The Accountant's Legal and Technological Setting
Requires Pro plan
2
🔒 After lessonsFinance & Financial Management
0/1 passed🔒
Financial Management: Appraisal, Cost of Capital and Working Capital
Requires Pro plan
Intermediate
Intermediate skill
Measurement judgment in inventory, assets, provisions, impairment, leases and revenue; groups and translation; then materiality, evidence and the opinion that tests it.
🔒 Unlocks after all modules
1
🔒 After lessonsCorporate Reporting & Auditing
0/1 passed🔒
Corporate Reporting and the Audit That Tests It
Requires Pro plan
2
🔒 After lessonsPublic Sector Accounting & Finance
0/1 passed🔒
Public Sector Accounting and Finance in Nigeria
Requires Pro plan
Advanced
Advanced skill
The PEB concentration: share-based payment and expected credit loss, tax structure, activity-based and throughput costing with relevant-cost decisions, governance, control failure and the forensic response.
🔒 Unlocks after all modules
1
🔒 After lessonsAdvanced Practice
0/1 passed🔒
PEB Level: Advanced Reporting, Tax, Management Accounting and Governance
Requires Pro plan
Syllabus coverage · ANAN
0/25 official topics · 0%25 topics still to cover
- Information technology for business — systems, data, spreadsheets and computer-based accountingThe Accountant's Legal and Technological Setting →
- Business and corporate law — the Nigerian legal system, contract, sale of goods and company lawThe Accountant's Legal and Technological Setting →
- Entrepreneurial development — opportunity, business plans, start-up finance and small-business growthThe Accountant's Legal and Technological Setting →
- The business and regulatory environment in Nigeria — regulation, taxation and the role of professional bodiesThe Accountant's Legal and Technological Setting →
- Financial management framework — objectives, the finance function, and financial statement analysisFinancial Management: Appraisal, Cost of Capital and Working Capital →
- Investment appraisal — time value of money, NPV, IRR and risk in capital budgetingFinancial Management: Appraisal, Cost of Capital and Working Capital →
- Financing decisions and working capital management; dividend policyFinancial Management: Appraisal, Cost of Capital and Working Capital →
- Financial markets and institutions, and the raising of finance in NigeriaFinancial Management: Appraisal, Cost of Capital and Working Capital →
- Corporate reporting — framework, recognition and measurement of assets, liabilities, income and expensesCorporate Reporting and the Audit That Tests It →
- Corporate reporting — inventories, property plant and equipment, intangibles, impairment and borrowing costsCorporate Reporting and the Audit That Tests It →
- Group and specialised reporting — consolidated statements, associates and joint ventures, cash flows and segment reportingCorporate Reporting and the Audit That Tests It →
- Auditing — audit framework, planning, internal control, evidence, sampling, reports and ethicsCorporate Reporting and the Audit That Tests It →
- Audit ethics and forensic accounting — fraud risk, investigation, and reporting findingsCorporate Reporting and the Audit That Tests It →
- Public sector accounting framework — entities, legislation, the fiscal framework and the basis of accountingPublic Sector Accounting and Finance in Nigeria →
- Budgeting and budget control in the public sector — preparation, approval, execution, reportingPublic Sector Accounting and Finance in Nigeria →
- Accounting in federal, state and local government — revenue, expenditure, payables and receivables, and the year-end closePublic Sector Accounting and Finance in Nigeria →
- Public sector reporting under IPSAS — statement of actual receipts and payments, and accrual-based financial statementsPublic Sector Accounting and Finance in Nigeria →
- Debt, pensions, and the accounting for capital projects and public corporationsPublic Sector Accounting and Finance in Nigeria →
- Environmental, oil and gas accounting — extractive-industry reporting, benefit sharing and environmental obligationsPublic Sector Accounting and Finance in Nigeria →
- Advanced corporate reporting — complex groups, foreign currency, share-based payment and financial instrumentsPEB Level: Advanced Reporting, Tax, Management Accounting and Governance →
- Advanced taxation — company and personal taxation, international tax and tax-efficient structuringPEB Level: Advanced Reporting, Tax, Management Accounting and Governance →
- Advanced management accounting — costing systems, budgeting, responsibility accounting and decision-makingPEB Level: Advanced Reporting, Tax, Management Accounting and Governance →
- Corporate law and governance — directors, compliance, corporate governance codes and accountabilityPEB Level: Advanced Reporting, Tax, Management Accounting and Governance →
- Financial reporting of the public sector and not-for-profit entities, and performance evaluationPEB Level: Advanced Reporting, Tax, Management Accounting and Governance →
- Professional ethics and the practice of accountancy in Nigeria — the accountants' code, client engagements and disciplinePEB Level: Advanced Reporting, Tax, Management Accounting and Governance →
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