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Syllabus

PAPER: ENGLISH ESSAY (100 MARKS)

Candidates will be required to write one or more Essay in English. A wide choice of topics will
be given. Candidates are expected to reflect comprehensive and research based knowledge on a
selected topic. Candidate’s articulation, expression and technical treatment of the style of English
Essay writing will be examined.

PAPER: ENGLISH (PRECIS & COMPOSITION) (100 MARKS)

The examination in this subject will be based upon a paper carrying 100 marks to Test the
candidate’s abilities to handle Precis Writing, Reading Comprehension, Sentence Structuring,
Translation, Grammar and Vocabulary, etc.

I. Precis Writing (20 marks)

A careful selected passage with an orientation of generic understanding and enough

flexibility for compression shall be given for précising and suggesting an appropriate title.
Out of the total 20 marks allocated to this question, 15 shall go to précising the text and 5 to
suggesting the title.

II. Reading Comprehension (20 marks)

A carefully selected passage that is rich in substance but not very technical or
disciplinespecific shall be given, followed by five questions, each carrying 4 marks.

III. Grammar and Vocabulary (20 marks)

Correct usage of Tense, Articles, Prepositions, Conjunctions, Punctuation, Phrasal Verbs,

Synonyms and Antonyms etc.

IV. Sentence Correction (10 marks)

The sentences shall be given each having a clear structural flaw in terms of grammar or
punctuation. The candidates shall be asked to rewrite them with really needed correction
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only, without making unnecessary alterations. No two or more sentence should have exactly
the same problem, and 2-3 sentences shall be based on correction of punctuation marks.

V. Grouping of Words (10 marks)

A random list of twenty words of moderate standard (neither very easy nor utterly
unfamiliar) shall be given, to be grouped by the candidates in pairs of those having similar or
opposite meaning, as may be clearly directed in the question.

VI. Pairs of Words (10 marks)

Ten pairs shall be given of seemingly similar words with different meanings, generally
confused in communication, for bringing out the difference in meaning of any five of them
by first explaining them in parenthesis and then using them in sentences.

VII. Translation (10 marks)

Ten short Urdu sentences involving structural composition, significant terms and
figurative/idiomatic expressions shall be given, to be accurately translated into English.
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PAPER: GENERAL SCIENCE & ABILITY (100 MARKS)

Part-I (General Science) 60 Marks

I. Physical Sciences
 Constituents and Structure:-Universe, Galaxy, Light Year, Solar System, Sun, Earth,
Astronomical System of Units.
 Process of Nature: - Solar and Lunar Eclipses, Rotation and Revolution, Weather
Variables (Global Temperature, Pressure, Circulation, Precipitation, Humidity) and
Weather Variations.
 Natural Hazards and Disasters: - Earth Quake, Volcanic Eruption, Tsunami, Floods,
Avalanche, Travelling Cyclone (Tropical Cyclone, Middle Latitude Cyclone and
Tornadoes), Drought, Wildfire, Urban Fire. Disaster Risk Management.
 Energy Resources: - Sources of Energy (Renewable i.e. LED Energy, Solar Energy,
Wind Energy and Non-Renewable Energy conservation and its sustainable use.
 Atomic Structure, Chemical Bonding, Electromagnetic Radiations.
 Modern Materials/Chemicals: - Ceramics, Plastics, Semiconductors. Antibiotics,
Vaccines, Fertilizers, Pesticides.
II. Biological Sciences
 The Basis of Life: - Cell Structures and Functions (Subcellular Organelles such as
Nucleus, Mitochondria and Ribosomes).
 Biomolecules: - Proteins, Lipids, Carbohydrates and Enzymes.
 Plant and Animal Kingdom: - A brief survey of plant and animal kingdom to pinpoint
similarities and diversities in nature.
 A Brief Account of Human Physiology.
 Common Diseases and Epidemics: - Polio, Diarrhea, Malaria, Hepatitis, Dengue their
Causes and Prevention.
 New Model Concept of Producing BIO Fuel Meth
III. Environmental Science
 Environment: - The Atmosphere (Layered Structure and Composition), Hydrosphere
(Water Cycle, Major Water Compartments), Biosphere (Major Biomes) and Lithosphere
(Minerals and Rocks, Rock Types, Plate Tectonics).
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 Atmospheric Pollution: - Types, Sources, Causes and effects of major air pollutants
(COx, Particulate Matter, NOx, SOx, Tropospheric Ozone, Volatile Organic Compounds,
Dioxins). Regional and Global air pollution issues (Acid-rain, Ozone Depletion,
Greenhouse Effect and Global Warming). International agreements on air pollution
control (Montreal Protocol and Kyoto Protocol).
 Water Pollution:- Types, sources, causes and effects of major water pollutants
(Synthetic Organic Chemicals, Oxygen Demanding Wastes, Plant Nutrients, Thermal
Pollution, Infectious Agents, Sediments, Radioactivity, Heavy Metals and Acids).
Drinking water quality and standards.
 Land Pollution: - Solid waste management and disposal. Role of Remote Sensing and
GIS in Environmental Science. Population Planning.
IV. Food Science
 Concept of Balance Diet: - Vitamins, Carbohydrates, Protein, Fats and oil, Minerals,
Fiber.
 Quality of Food:- Bioavailability of Nutrients, Appearance, Texture, Flavor, Quality of
Packed and Frozen Food, Food Additives, Preservatives and Antioxidants
 Food Deterioration and its Control: - Causes of Food Deterioration, Adulteration, Food
Preservation.
V. Information Technology
 Computer (Hardware & Software Fundamentals); I/O Processing and data storage,
Networking & Internet Standards, Application and business Software, Social Media
Websites. Information Systems. Fundamentals of artificial intelligence.
 Telecommunications: - Basics of Wireless Communication (Mobile, Satellite,
Surveillance and GPS and Fiber Optic etc.

Part-II (General Ability) 40 Marks

VI. Quantitative Ability/Reasoning

 Basic Mathematical Skills.
 Concepts and ability to reasons quantitatively and solve problems in a quantitative
setting.
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 Basic Arithmetic, Algebra and Geometry (Average, Ratios, Rates, Percentage, Angles,
Triangles, Sets, Remainders, Equations, Symbols, Rounding of Numbers
 Random Sampling
VII. Logical Reasoning and Analytical Reasoning/Ability
 Logical Reasoning includes the process of using a rational, systematic series of steps
based on sound mathematical procedures and given statements to arrive at a conclusion
 Analytical Reasoning/Ability includes visualizing, articulating and solving both complex
and uncomplicated problems and concepts and making decisions that are sensible based
on available information, including demonstration of the ability to apply logical thinking
to gathering and analyzing information.
VIII. Mental Abilities
 Mental Abilities Scales that measures specific constructs such as verbal,
mechanical, numerical and social ability.

SUGGESTED READINGS

S. No. Title Authors

1. Asimov's New Guide to Science 1993 Isaac Asimov
2. Science Restated: Physics and Chemistry for Harold Gomes Cassidy
the Non-Scientist 1970
3. Eminent Muslim Scientists 1991 S. Fakhre Alam Naqvi
4. Exploring Life Science 1975 Walter A. Thurber, Robert
E. Kilburn, Peter S. Howell
5. Exploring Physical Science 1977 Walter A. Thurber, Robert
E. Kilburn, Peter S. Howell
6. Principles of Animal Biology 2011 Lancelot Hogben
7. The Impact of Science on Society 2005 Isaac Asimov, A. S. a. N.
A. S. a.
8. Fundamentals of Forensic Science 2010 Max M. Houck, Jay A.
Siegal
9. Forensic Science Fundamentals & Anthony J. Bertino
Investigation 2008
10. Physical Geography 2013 Harm J. de Blij, Peter O.
Muller, James E. Burt,
Joseph A. Mason
11. Physical Geography-Science and Systems of Alan H. Strahler, Arthur N.
the Human Environment 2009 Strallar.
12. Introduction to Information Technology 2005 I. T. L. Education Solutions
Limited, Itl.
13. Management Information Systems 2014 Ken Sousa, Effy Oz
14. Fundamentals of Telecommunications 2005 Roger L. Freeman
15. Basics of Environmental Science 2002 Michael Allaby
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16. Food Science 1998 Norman N. Potter, Joseph

H. Hotchkiss
17. Environmental Science: Systems and Michael L. McKinney,
Solutions. 5th ed. 2013 Robert Schoch and Logan
Yonavjak
18. Environmental Science: A Global William P. Cunningham,
Concern 2012 Barbara Woodworth Saigo
Books for Logical Reasoning
19. Logical Reasoning Rob P. Nederpelt, Farouz
D. Kamareddine
20. Elements of Logical Reasoning Jan Von Plato
21. Reasoning Builder for Admission Staff of Research
and Standardized Test Education
22. Test of Reasoning Thorpe
23. Mental Ability Dr. Lal & Jain
24. The Brain Book: Know Your Own Mind Edgar Thorpe
and How to Use it
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PAPER: CURRENT AFFAIRS (100 MARKS)

Candidates will be expected to display such general knowledge of history, politics and
International Affairs, as deemed necessary to interpret current affairs.

I. Pakistan's Domestic Affairs (20 marks)

 Political
 Economic
 Social
II. Pakistan's External Affairs (40 marks)
 Pakistan’s relations with its Neighbors (India, China, Afghanistan, Russia)
 Pakistan’s relations with the Muslim World (Iran, Saudi Arabia, Indonesia,
Turkey)
 Pakistan’s relations with the United States
 Pakistan’s relations with Regional and International Organizations (UN,
SAARC, ECO, OIC, WTO, CW)
III. Global Issues (40 marks)
 International Security
 International Political Economy
 Human Rights
 Environment: Global Warming, Kyoto Protocol, Copenhagen Accord
 Population: world population trends, world population policies
 Terrorism and Counter Terrorism
 Global Energy Politics
 Nuclear Proliferation and Nuclear Security
 Nuclear Politics in South Asia
 International Trade (Doha Development Round and Bali Package)
 Cooperation and Competition in Arabian Sea, Indian and Pacific Oceans.
 Millennium Development Goals, Current Status,
 Globalization
 Middle East Crisis
 Kashmir Issue
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 Palestine Issue
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SUGGESTED READINGS

S.No. Title Author

1. Pakistan Foreign Policy 1947-2005: Abdul Sattar,
A Concise History, 2011
2. Issue in Pakistan’s Economy, 2010 Akbar S. Zaidi
3. Pakistan: A Hard Country, 2012 Anatol Lieven
4. Government & Politics in South Asia, 6th ed., Baxter, Malik, Kennedy &
2009 Oberst,
5. Introduction to International Political David Balaam & Bradford
Economy, 2010 Dillman
6. International Organization (Second Edition) Volker Rittberger, Bernhard
2012 Zangl and Andress Kruck
7. The Age of Deception: Nuclear Diplomacy in Mohamed Elbaradei
Treacherous Times (2011)
8. International Relations, 2012 Joshua Goldstein
9. World Politics: Trends & Transformation, Kegley & Blanton
2011
10. Pakistan Beyond the Crisis, 2011 Maleeha Lodhi
11. Globalization in Question, 2009 Paul Hirst
12. International Political Economy: Interests & Thomas Oatley
Institutions in the Global Economy, 2010
13. Politics and Change in the Middle East, 10th Andersen, Seibert, and
Ed., Pearson, 2012 Wagner
14. Eating Grass: The Making of the Pakistani Feroz Khan
Bomb, (2012)
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PAPER: PAKISTAN AFFAIRS (100 MARKS)

I. Ideology of Pakistan definition and elucidation, historical aspects: Muslim rule in

the Sub-Continent, its downfall and efforts for Renaissance. Movements for
reforms-- Shaikh Ahmad Sarhindi, Shah Waliullah, Sayyid Ahmad Shaheed,
Aligarh, Deoband, Nadwah, and other educational institutions Sindh
Madrassah and Islamia College Peshawae. Ideology of Pakistan in the light of
Speeches and statements of Allama Iqbal and Quaid- i Azam Muhammad Ali
Jinnah.
II. Land and people of Pakistan------- Geography, Society, Natural resources,
Agriculture, Industry and education with reference to characteristics, trends and
problems.
III. Pakistan and Changing Regional Apparatus
IV. Nuclear Program of Pakistan, its Safety and Security; International Concerns
V. Regional Economic Cooperation (SAARC,ECO,SCO) and the Role of Pakistan
VI. Civil-Military Relations in Pakistan
VII. Economic Challenges in Pakistan
VIII. Non-Traditional Security Threats in Pakistan: Role of Non-State Actors
IX. Pakistan’s Role in the Region
X. Palestine Issue
XI. Changing Security Dynamics for Pakistan: Challenges to National Security of
Pakistan
XII. Political Evolution Since 1971
XIII. Pakistan and US War on Terror
XIV. Foreign Policy of Pakistan Post 9/11
XV. Evolution of Democratic System in Pakistan
XVI. Ethnic Issues and National Integration
XVII. Hydro Politics ; Water Issues in Domestic and Regional Context
XVIII. Pakistan’s National Interest
XIX. Challenges to Sovereignty
XX. Pakistan’s Energy Problems and their Effects
XXI. Pakistan’s Relations with Neighbors excluding India
XXII. Pakistan and India Relations Since 1947
XXIII. Kashmir Issue
XXIV. The war in Afghanistan since 1979 and its impact on, and challenges to Pakistan,
in the Post 2014 era.
XXV. Proxy Wars: Role of External Elements
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XXVI. Economic Conditions of Pakistan, the Most Recent Economic Survey, the
Previous and Current Budgets, and the Problems and Performance of Major
Sectors of Economy.
XXVII. The Recent Constitutional and Legal Debates, the Latest Constitutional
Amendments and Important Legislations, Legal Cases and the Role of Higher
Courts.
XXVIII. The Prevailing Social Problems of Pakistan and the Strategies to Deal with
Them, Poverty, Education, Health and Sanitation.

SUGGESTED READINGS

S.No. Title Author

1. Federalism and Ethnic Conflict Adeney, Katharine. , New York:
Regulation in India and Pakistan. Palgrave Macmillan, 2007.
2. Labor, Democratization and Candland, Christopher,
Development in India and Pakistan. New York: Routledge, 2007.
3. Perception, Politics and Security in Chari, P.R. at al, New York: Routledge,
South Asia: The Compound Crisis 2003.
in 1990.
4. The Future of Pakistan. Cohen Stephen P. et al. Washington:
Brookings Institute Press, 2011.
5. Frontline Pakistan: The Struggle Hussian, Zahid. New York:
with Militant Islam. I.B.Tauris, 2007.
6. Modern South Asia: History, Jalal, Aisha and Bose, Sugata.
Culture, Political Economy. New York: Routledge, 1998.
7. Democracy and Authoritarianism in Jalal, Aisha, Cambridge: Cambridge
South Asia. University Press, 1995.
8. Conflict Between India and Pakistan: Lyon, Peter. California: ABC-CLIO,
an Encyclopedia. 2008.
9. Back to Pakistan: A Fifty Year Journey. Mass, Leslie Noyes. Plymouth:
Rowman & Littlefield Publishers, 2011.
10. Judging the State: Courts and Newberg, Paula R. Cambridge:
Constitutional Politics in Pakistan. Cambridge University Press, 1995.
11. Pakistan: Manifest Destiny. Qureshi, Atiff. London: Epic Press, 2009.
12. Pakistan, America, and the Future Riedel, Bruce. Deadly Embrace:
of Global Jihad. Washington: Brookings Institute
Press, 2011.
13. Kashmir in Conflict: India, Pakistan and Schofield, Victoria.
the Unending War. New York: I.B.Tauria, 2003.
14. Islamic Law and the Law of Armed Shah, Niaz A. New York: Routledge,
Conflict: The Armed Conflict in 2011.
Pakistan.
15. Making Sense of Pakistan. Shaikh, Farzana. New York: Colombia
University Press, 2009.
16. A Brief History of Pakistan. Wynbrandt, James.
New York: Infobase Publishing, 2009.
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17. Powering Pakistan: Meetings Pakistan Robert M. Hathaway and Michael

Energy Needs in 21st Century Gugelman
18. Pakistan’s Energy Sector: From Crisis Zaid Alahdad
to Crisis-Breaking the Chain
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PAPER: ISLAMIC STUDIES (100

MARKS)

I. Introduction of Islam.
 Concept of Islam.
 Importance of Deen in Human Life.
 Difference between Deen and Religion.
 Distinctive Aspects of Islam.
 Islamic Beliefs & its Impact on Individual & Society and the Fundamental of Islam
 Islamic Worships: Spiritual, Moral and Social Impact.
II. Study of Seerah of Prophet Mohammad (PBAH) as Role Model for:-
 Individual
 Diplomat
 Educator
 Military Strategist
 Peace Maker

III. Human Rights & Status of Woman in

Islam.
 Human Rights and Status of Woman in Islam
 Dignity of Men and Women

IV. Islamic Civilization

andCulture:
 Meanings and the Vital Elements
 Role of Civilization in Development of Human Personality and Communities
 Distinctions of Islamic Civilization (Tauheed, Spiritualism, Dignity of Man,
Equality, Social Justice, Moral Values, Tolerance, Rule of Law)

V. Islam and World.

 Impact of Islamic Civilization on the West and Vice Versa
 The Role of Islam in the Modern World.
 Muslim World and the Contemporary Challenges.
 Rise of Extremism.

VI. Public Administration and Governance in Islam

 Concept of Public Administration in Islam
 Quranic Guidance on Good Governance
 Concept of Governance and its Applications in the light of Quran, Sunnah and
Fiqh.
 Governance Structure in Islam i.e. (Shura, Legislation, Sources of Islamic Law)
 Governance under Pious Khelifat
 Particular letters of Hazrat Umar (R.A) and Hazrat Ali (R.A) to different Authority.
 Responsibilities of Civil Servants
 System of Accountability in Islam

VII. Islamic Code of Life.

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 Salient Features of Islamic Systems, Social System, Political System,

Economic System, Judicial System, Administrative System,
 Procedure of Ijmah and Ijtehad

REQUIRED READINGS
Sr. No. Title Author

1. Introduction of Islam Dr. Hamidullah

2. Islam: its meaning and Message Khurshid Ahmad

3. Islam: The Misunderstood Religion Muhammad Qutub

4. Islam at the crass road MohummadAsad

5. Islam and the Economic Challenge Umer Chapra

6. A brief Survey of Muslim Science and Culture M. Abdur Rahman

7. Administrative Development an Islamic Perspective Muhammad Al-Buraey

8. Quranic Sciences Afzalur Rahman

9. Islamization of Pakistan Iqbal Zafar

10. Islamic Law and Constitution Abul A’ la Mawdudi,

11. Insan e Kamil Dr Khalid Alvi

12. Islami Tehzeeb Kay Chund Darakhshan Pehloo Mustafa Sabbai

13. Islam Aur Tahzeeb -e -Maghrib Ki Kash Makash Dr Muhammad Ameen,

14. Aurat Maghrib aur Islam Serwat Jamal Asmaui

15. Seerat-un-Nabi Vol. I Shibli Nu’mani

16. Islam and Secular Mind Edited by Tarik Jan

17. Khilafat-o-Malookiat Abul A’ la Mawdudi,

RECOMMENDED READING

1. Towards Understanding Islam Abul A’ la Mawdudi,

2. Ideals and Realities of Islam Hussain Nasr,

3. Administrative Development; an Islamic Alburacy Muhammad A.

Perspective, KP.L. London
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4. Arab Administration Hussain Shah

5. The Islamic Republic : Politics, Law and Economy Hassan Dr. S. Farooq

6. Studies in Muslim Political Thoughts Sherwani, H.K.S.

and Administration

7. Reconstruction of Religious Thoughts in Islam Allama Iqbal

8. Islamic Political System in the Modern age: Ahmad Manzooruddin

Theory and Practice

9. Sovereignty-Modern and Islamic: Ilays Ahmad

10. Islam in Transition: Muslim Perspectives Donohue J, John A. and

Esposito L. John (eds)

11. Islam Aik Nazar Main Sudderud Din Islahi

12. IslamiNazria e Hayat Khurshid Ahmad

13. Islami Nizam e Zindgi aur us kay Bunyadi Tassworat Abul Aala Maudoodi

14. Jadah o Manzil Seyyed Kotub

15. Islam ka Nizam e Hakoomat Maulana Hamid ul Ansari

16. Islami Nizam Dr Yousof Qerzawi,

17. Bonyadi Haqooq Muhammad Salahuddin

18. Islam Ka Muashi Nizam Justice Taqi Usamani,

19. Tahzeeb o Tamaddon e Islami Rasheed Akhter Nadvi

20. First Principle of Islamic Economics Abul A’ la Mawdudi

21. Islamic Civilization Foundations Belief & Principles Abul A’ la Mawdudi

22. Workship in Islam Abul A’ la Mawdudi

23. Let us be Muslims Khurram Murad

24. Women and Social Justice; an Islamic Paradigm Prof. Dr. Anis Ahmad
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PAPER: ACCOUNTANCY & AUDITING (200 MARKS)

Paper-I (MARKS-100)

(A) Financial Accounting (50 Marks)

I. Fundamental Accounting Principles, Concepts, Assumptions and

Conventions: Nature and Scope of Accounting, Accrual/Matching Concept,
Consistency of Presentation and Comparability, True and Fair View, Neutrality,
Materiality, Prudence, Completeness, Understandability and Usefulness, Going
Concern, and Substance over Form.

II. Accounting Cycle/Process and Financial Statements: Transactions and/or

Events, General Journal, General Ledger, Trial Balance (Unadjusted),Adjusting
Entries and Adjusted Trial Balance, Work Sheet, Financial Statements including
Income Statement, Statement of Financial Position (Balance Sheet), Statement of
Cash Flows and Statement of Changes in Equity in accordance with the Financial
Reporting Framework as specified by International Accounting Standard Board
(IASB) through IFRSs/IASs, and by Securities and Exchange Commission of
Pakistan through Companies Ordinance 1984, and Closing and Reversing Entries.

III. Attributes, and Significance of Accounting Information: Attributes of Accounting

Information, Information/Reporting Requirements of various Users/Stakeholders of
Financial Statements including External (Investors/Shareholders, Creditors,
Suppliers, Lenders/Financiers, Government Agencies etc.) and Internal (Board of
Directors, Partners, Managers, Employees etc.) Stakeholders.

IV. Accounting for common Legal Forms of a Business: Accounting Principles and
Financial Statements of Sole-proprietorships, Partnerships and Joint Stock
Companies including Banking Companies (Excluding Advanced Topics like
Amalgamation, Capital Reduction, Consolidation etc.)

V. Accounting for Associations Not-for-profit, and for Public Sector: Accounting

Principles and Financial Statements - of Associations Not-for-profit, and – of Public
Sector Entities as per Standardized Financial Reporting Framework provided by
International Public Sector Accounting Standards (IPSAS) Board and Practices
being followed in the country.

VI. Accounting for Non-current Tangible Assets: Fundamental Concepts and

Principles concerning Non-current Assets: Cost; Depreciable Amount; Depreciation;
Fair Value; Property, Plant and Equipment; Residual Value; and Useful Life.
Depreciation Methods and their Application (as specified by International
Accounting Standards Board):Straight-line Method; Reducing Balance Method;
Number of Units Produced and basic know-how of other Methods/Techniques being
commonly used by the Industry.

VII. Fundamental and Technical Analysis of various Forms of Organizations:

Financial Statements’ Analysis including both Horizontal (Measuring Change) and
Vertical (Ratio) Analysis including Liquidity Ratios, Activity Ratios, Debt Ratios,
Profitability Ratios and Market Ratios; Technical and Industry Analysis.
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(B) Cost and Managerial Accounting (50 Marks)

VIII. Fundamental Cost Accounting Principles and Concepts: Nature and Scope of
Cost and Managerial Accounting; Cost Concepts, Elements and Classification;
Underlying Differences among Financial, Cost, and Management Accounting.

IX. Accounting for Material, Labour and Factory Overheads (FOH):Recognition and
Valuation Principles for Material Inventory, and Methods to control Material
Inventory; Calculation/Measurement and Accounting for Payroll for all forms of
Labour, Time Rate and Piece Rate Systems; Commonly used Group Incentive
Schemes; Factory Overhead Costs and FOH Rate, Departmentalization of FOH
Costs, their Allocation, Apportionment and Reapportionment (Primary and
Secondary Distributions), Methods for Secondary Distribution including both
Repeated Apportionment/Distribution and Algebraic Method.

X. Costing for Specific Jobs, and Process Costing: Nature of a Specific Job, and
Job-order Costing; Process Flow and Process Costing by the use of Cost of
Production Report (CPR).

XI. Management Accounting for Planning, Decision-making and Control:

Budgeting and its Use: Meaning and Nature of a Budget; Major Forms of a Budget
including Production and Sales Budget, Cash Budget, Flexible Budgets, Zero-based
Budget, Master Budget etc.

Break-even Analysis: Difference between Marginal and Absorption Costing

Techniques; Concept of Relevant Cost; Application and Use of Contribution Margin
and other Concepts for Planning and Decision-making (under Break-even Analysis)

Variance Analysis: Meaning and Use of Standards and Variances; Major

Classification of Variances including Material, Labour and FOH Variances, and their
Computation.

Paper-II (MARKS-100

(A) Auditing (40 Marks)

I. Fundamental Auditing Principles and Concepts: Audit and Auditing, True and
Fair View, Audit Assertions, Reasonable Assurance, Documentation and Audit
Evidence, Audit Program, Audit Risks, Computer Information Systems (EDP
Systems) and Computer-assisted Audit Techniques (CAAT), Inspection, Fraud,
Going Concern, Audit Materiality, Misstatement, Governance and Premise, Tests of
Control and Substantive Procedures.

II. Audit Considerations, Dimensions and Conduct: Internal Control System and
Internal Audit, Internal VS External Audit, Responsibility for Financial Statements,
Audit Planning, Scope of an Audit, Objectives of an Audit, Inherent Limitations of an
Audit, Risk Assessment and Management, Internal Audit and Corporate
Governance,
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Classification of Audit, Qualities of an Auditor, Auditing in Computer Information

Systems (EDP Systems) and Computer-assisted Audit Techniques, General
Auditing Principles and Techniques commonly applicable to various Types of
Undertakings including Merchandizing, Manufacturing, Banking, Insurance,
Investment Entities etc., Audit Performance and Audit Completion.

III. Role and Responsibilities of an Auditor: Auditor’s professional and legal Rights,
Responsibilities & Duties, and Liabilities; Auditor’s Opinion and Report, and their
classification (Types); - as specified under the Companies Ordinance 1984, and in
the handbook of IFAC.

(B) Business Taxation (30 Marks)

IV. Tax Structure, and Fundamental Conceptsvis-à-vis Income Tax in Pakistan: Tax
Structure in Pakistan; Fundamental Definitions/Terminologies defined under Section 2
of the Income Tax Ordinance 2001.

V. Income Tax and Sales Tax Principles, and their Application: Selected
Provisions from Income Tax - Income for Tax Purposes [Section 4, 9 & 10], Heads
of Income [Section 11], Tax Payable on Taxable Income [First Schedule to the
Ordinance], Salary Income and Taxation [Sections 12 to 14], Income from Property
[Sections 15 & 16], Income from Business[Sections 18 to 20], Capital
Gains[Sections 37 to38], Income from other sources[Section 39, 40, 89, 101(6),
111],Tax Credits [Sections 61 to 65], Taxation of Individuals, AOPs and Companies
[Sections 86, 92, 94], Due Date for Payment of Tax [Section 137], Deduction of Tax
at Source/With-holding Tax [Sections 147, 149, 153, 155]and related Income Tax
Rules 2002.

Selected Definitions and Provisions from Sales Tax –Scope of Tax [Section 3],
Exempt supply [Section 2(11)], Goods [Section 2(12)], Input Tax [2(14)], Registered
person [Section 2(25)], Supply [Section 2(33)], Tax [Section 2(34)], Retail Price and
Retailer [Section 2(27)& 2(28)], Taxable Activity [Section 2(35)], Taxable Supply
[Section 2(41)], Tax Fraction [Section 2(36)], Tax Period [Section 2(43)], Time of
Supply [Section 2(44)], and Determination of Tax Liability [Section 7].

(C) Business Studies, and Finance (30 Marks)

VI. Business Studies: Nature and Scope of a Business Entity, Contemporary

Challenges posed to a Business; Common Legal Forms of a Business Entity –
Sole- proprietorship, Partnership, Joint Stock Company, their Features, Formation
and Management; Business Combinations and their Scope; Business Cycle and its
Implications; Role of Information Technology in Business.

VII. Finance: Meaning, Nature and Scope of Finance, and Financial Management;
Common Modes (Types) of Business Finance – Short-, Medium-, and Long-term
Financing; Nature and Scope of Financial Markets and Institutions; Features and
Classification of Financial Markets; Financial Management Techniques for Decision-
making: Time Value of Money, Cost of Capital and Capital Budgeting Techniques.
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SUGGESTED READINGS

S.No. Title of Books Author

Accounting Paper – I (100 Marks)
Financial Accounting, and Kieso, Weygandt and
1
Intermediate Accounting Warfield
2 Fundamentals of Accounting Principles Wild. Larson. Chiappetta
3 Accounting for Decision-making Meigs, William and Haka
4 IFRSs / IASs ICAP / IFAC
Principles and practice of Book Keeping and
5 Vickery, B.G
Accounts
6 Financial Accounting M. Hanif and A. Mukherjee
Principles of Accounting, and
7 Sohail Afzal
Advanced Accounting
Principles of Accounting, and
8 M.A Ghani and Ejaz
Advanced Accounting
9 Cost Accounting – Planning and control Usry, Hammer, Matz
Peter C. Brewer, Ray H.
10 Managerial Accounting
Garison, Eric W. Noreen.
11 Cost Accounting Jain and Narang
12 Cost Accounting Nisar ur Din.
Accounting Paper – II (100 Marks)
13 Auditing- Principles and Techniques S. K. Basu
14 Auditing Dickseee, L.R
15 Practical Auditing Spiecer and Pegler
16 Companies Ordinance 1984 SECP
17 Auditing S. K. Millichamp, ELBS
Handbook of International Quality
18 ICAP / IFAC
Control, Auditing, Review and Other
Assurance
19 Auditing M. Irshad
20 Advanced Auditing Prof. Dr. Khuaja Amjad
Seed
21 Income Tax Ordinance 2001 FBR
Introduction to Taxation / Synopsis of Taxes
22 Mirza Munawar Hussain
in Pakistan
23 Law in Practice – Income and Sales Tax Abdul Razzaq
24 Business Taxation Ijaz Ali Waince
 20

S.No. Title of Books Author

25 Principles of Managerial Finance Lawrence J.Gitman
Van Horne. Wachowicz Jr.
26 Fundamental of Financial Management
Bhaduri
Hunt, Williams and
27 Basic Business Finance
Donaldson
28 Business Studies Hall, Jones and Raffo
Foundations of Financial Markets Fabozzi, Modigliani, Jones
29
and Institutions and Ferri
30 Contemporary Business Kurtz and Boone
31 Principles and Practice of Commerce Stephenson
32 Introduction to Business M. Saeed Nasir
 21

PAPER: BUSINESS ADMINISTRATION (100 MARKS)

I. Management
 Defining Organization, Management, and Management in Organizations
 Four Management Functions, Management Roles, Management Skills
 Organizational Internal-External Environment
 Management Planning, Goal Setting, and Decision Making
 Strategic Management Process: Strategy Formulation and Implementation
 Developing Organizational Structure and Design
 Designing Adaptive Organizations
 Managing Change and Innovation
 Leadership and Motivation

II. HR Management
 Role of Human Resource Management in Organizational Performance
 Functions of HRM
 Process and Methods of Job Analysis
 Planning and Forecasting Personnel Needs
 Recruitment and Selection
 Training and Development
 Performance Management and Appraisal: Methods and Processes
 Establishing Strategic Pay Plans
 Compensation and Benefits
 Ethics, Justice, and Fair Treatment in HR Management
 Labor Relations and Collective Bargaining

III. Financial Management

 An overview of Financial Management
Introduction and significance of financial markets, Differentiation between real assets
and financial assets, Types of Financial Markets, Role of capital and money markets in
economic development, Organizational goals and shareholder wealth maximization
perspective
 Time Value of Money
Cost of money and the factors effecting the cost, Interest rate fundamentals and
determinants of market interest rate, Role of Time value of money in finance, Concept
of future value and present value, Making timelines, Annuities, Perpetuities and mixed
stream of cash flows, with and without growth, Present value and future value of cash
flow streams, Compounding Interest; discrete and continuous, Loan amortization
 22

 Analysis and Interpretation of Financial Statements

Reading the financial statements, Horizontal and vertical analysis including common
size, ratio, comparative and index number trend analysis, Forecasting financials for
future decision making, Evaluating credit, management, profitability, risk etc using
financial statements
 Risk, Return and Introduction to Pricing
Measures of Risks and return, Investment return and expected rate of return,
Standalone risk: standard deviation and coefficient of variation, Risk aversion and
required rate of return, Portfolio risk: Diversifiable vs. Market risk, Security Market Line
and CAPM, Calculating WACC, Discounting process for price determination, Relevant
risk and return for valuation
 Cash flow and Budgeting
Significance of budgeting, Making cash budgets, Making financial forecasts, Difference
between profit and cash flow, Read and analyze Statement of Cash flow.
 Capital Budgeting
Significance of Capital budgeting, Cash flow calculations: incremental cash flows,
Capital budgeting decision rules: NPV, IRR, MIRR, Return, Finding optimal capital
structure, calculating appropriate discount rate, Capital Rationing

IV. Operations and Supply Chain Management

a. Operations Management
 Operations & Productivity
Operations Management (OM) as one of the Three Core Functions in an
Organization. Significance and contributions of OM in the field of management.
Future trends in OM and differences between goods and services.
 Operations Strategy in Global Environment
Developing mission & OM strategies, Critical Success Factors (CSF), Aligning Core
Competencies with CSF
 Process Strategy
Four Process Strategies, Process Analysis and Design, Process Mapping, Flow
Diagrams, Process Charts, Service process design, Process Re-engineering

 Capacity Planning
Design & Effective Capacity, Capacity Cushion, Capacity considerations, Managing
demand, Capacity Planning, Leading vs Lagging Strategies, Single & Multiple
Product Break Even Analysis for Capacity Planning
 Location Strategies
Factors Affecting Location Decisions, Methods for Evaluating Location Alternatives,
Factor Rating Method, Load-Distance Methods, Center of Gravity Method, Service
location Strategy
 23

 Layout Strategies
Types of Layout, Layout Design, Fixed Position Layout, Process- Oriented Layouts,
Office Layout, Retail Layout, Assembly Line Balancing
 Inventory Management
Role of Inventory in Operations, ABC analysis, Record accuracy, Cycle counting,
Inventory Models, Fixed Period Systems, Continuous Review Systems, Basic EOQ
Inventory Model, Safety Stock, Service Level
b. Supply Chain Management
 Introduction to supply chain management and logistics management
What is supply chain management and logistics management, Objectives,
Importance, Examples of supply chain management and logistics management,
Decision phases in supply chains
 Supply chain performance
Achieving strategic fit, Challenges in achieving strategic fit, Supply chain cost,
Supply chain quality, Supply chain lead time
 Supply chain drivers
Facilities as a driver, Inventory as a driver, Information as a driver, Transportation
as a driver, Sourcing as a driver, Pricing as a driver
 Balancing supply and demand
Bullwhip effect, Demand collaboration, Information sharing in supply chains,
accurate response strategy
 Supply chain coordination
Obstacles in coordination, Vendor managed inventory, Collaborative planning
forecasting and replenishment, Managerial levers to achieve coordination
 IT in supply chain management
Role of IT in supply chain management, Customer relationship management,
Supplier relationship management, Risk management in IT, Supply chain IT in
practice

V. Marketing
 Introduction to marketing
 Developing marketing strategies and plans
 Scanning the marketing environment
 Analyzing consumer markets
 Market segmentation
 Managing marketing information
 Branding
 Product life cycle
 Pricing
 Managing distribution channels
 Integrated marketing communication
 24

SUGGESTED READINGS

S.No Title Author

1. Management Richard L. Daft,
2. Stephen P. Robbins, Mary Coulter,
Management
and NeharikaVohara
3. The Practice of Management Peter F. Drucker
4. Human Resource Management Gary Dessler and BijuVarkkey
5. Human Resource Management Noe, Hollenbeck, Gerhart, Wright.
6. David A. DeCenzo& Stephen P.
Human Resource Management
Robbins
7. Human Resource Management Derek Torrington & Laura Hall
8. Essentials of Corporate Finance Ross, Westerfield and Jordan
9. Principles of Finance Besley and Brigham
10. Financial statement Analysis George Foster
11. Principles of Managerial Finance Gitman and Zitter
12. Fundamentals of Corporate Finance Brealey, Myers and Marcus
13. Advanced Corporate Finance Ogden, Jen and O’ Conner
14. Operations Management for Competitive Chase, Richard B., Aquilano,
Advantage, 2006 Nicholas J., and Jacobs, F. Roberts
15. Principles of Operations Management 2005 Raturi, Amitabh S., Evans, James R
16. Operations Management 2008 Heizer, Jay and Render, Barry,
17. Supply Chain Management: Strategy, Sunil Chopra, Peter Meindl, and
Planning, and Operations D.V. Kalra,
18. Supply Chain Management: From Vision to Stanley E. Fawcett, Lisa M. Ellram,
Implementation and Jeffrey A. Ogden
19. Business Logistics & Supply chain Ronald H. Ballou
management
20. Principles of Marketing Kotler, Armstrong, Agnihotri and
Haque
21. Basic Marketing Perreault and McCarthy
22. Marketing a Practical Approach Peter Rix

PAPER: CRIMINOLOGY (100 MARKS)

 25

Section-I (25 Marks)

I. Introduction
Basic concepts used in understanding crime, criminality and criminal.
II. Understanding Criminology
Definition, meaning and scope of criminology, Criminology and criminal law, Crime as
social problem, Crime and social organization, related concepts: Deviance, Sin and
Vice
III. Crime and Criminals
Occasional criminals, Habitual criminals, Professional criminals, White-collar
crime, Organized crime, corporate crimes.
IV. Crime and Criminality: Theoretical Perspectives
Early explanation of criminal behavior
 Classical School
 Positivist School (Biological and Psychological Explanations)
 Positivist School (Sociological Explanation)
 Social Disorganization theory
 Strain theory
 Social Control theory
 Learning theory
 Labeling Theory

 Islamic perspective
Section-II (25 Marks)

V. Juvenile Delinquency

Meaning, definitions (Behavioral Vs Legal), Juvenile delinquent Vs status offender,

Official statistics of juvenile delinquency

VI. Juvenile Justice System

 Role of police
 Juvenile court process:
 pretrial, trial and sentencing
 Role of prosecutor, defense counsel, juvenile judge, juvenile probation officer

 Juvenile correctional institutions,probation and non-punitive alternatives

 26

VII. The Criminal Justice System:

 Police and its role
 Trial and Conviction of Offenders
 Agencies: formal and informal
 Criminal courts: procedures and problems
 Role of prosecutors
 Prisons, Probation and Parole
VIII. Punitive and Reformative Treatment of Criminals
Corporal punishment, Imprisonment, Rehabilitation of criminals.
Section-III (25 Marks)
IX. Criminal Investigation
Principles of criminal investigation, Manual of preliminary investigation, Intelligence
operations, Data base investigation, Electronic investigation, Forensic Investigation
X. Techniques of Investigations
Gathering information from persons, Interviewing and interrogation techniques,
Criminal investigation analysis,
XI. Legal and Ethical Guidelines for Investigators
Stop and frisk operations, Arrest procedures, Search and seizure.
XII. International Policing Criminal Justice Monitoring Organizations
UNAFEI, INTERPOL, EUROPOL, UNODC, UNICEF, IPA, etc.
Section-IV (25 Marks)
XIII. Modern Concepts in Contemporary Criminology
 Terrorism, Radicalism and War on Terror
 Media’s representation of Crime and the Criminal Justice System
 Modern Law Enforcement and Crime Prevention
 Intelligence-led Policing
 Community Policing
 Private Public Partnership
 Gender and Crime in Urban and Rural Pakistan
 Crime and Urbanization, Organized Crime and White-Collar Crime
 Human Rights Abuses and Protection, especially Children, Women and
Minorities and the role of civil society and NGOs
 Money-laundering
 Cyber Crime
 Role of NAB, FIA, ANF
 27

SUGGESTED READINGS

S.No. Title Author

1. New Perspectives in Criminology Conklin, J.E
2. Criminal Interrogation and Confessions. Fred, E.I., John, E.R.,
Joseph, P.B. and
Brian, C.J.
3. Theoretical Criminology George B. Vold,
Thomas J. Bernard,
Jeffrey B. Snipes
4. Modern Criminology: Crime, Criminal Behavior and its Hagan, J.
Control.
5. Juvenile Delinquency: An Integrated Approach James, B.
6. Security Studies: An Introduction Paul, D.W.
7. Crime, Justice and Society: An Introduction Ronald, J.B., Marvin,
to Criminology D.F. and Patricia, S.
8. Juvenile Delinquency: Theory, Practice, and Law Seigel, L.J.
9. Crime Prevention: Theory and Practice Stephen, S.

Suggested Websites
10. International Society of Criminology (ICS): http://www.isc-sic.org
11. American Society of Criminology (ASC): http://www.asc41.com/
12. British Society of Criminology (BSC): http://www.britsoccrim.org/
13. European Society of Criminology (ESC):http://www.esc-eurocrim.org/
14. International Police Executive Symposium (IPES); http://www.ipes.info/
15. Asian Criminological Society (ACS):
http://www.ntpu.edu.tw/college/e4/acs/home.php
16. Asian Association of Police Studies (AAPS):http://www.aaps.or.kr/
17. Campbell Library: http://www.campbellcollaboration.org/library.php
18. UNAFEI (Japan): http://www.unafei.or.jp/english/
19. Pakistan Society of Criminology (PSC): www.pakistansocietyofcriminology.com
20. South Asian Society of Criminology and Victimology (SASCV):
http://www.sascv.org/

PAPER: GENDER STUDIES (100 MARKS)

 28

I. Introduction to Gender Studies

 Introduction to Gender Studies
 Difference between Gender and Women Studies
 Multi-disciplinary nature of Gender Studies
 Autonomy vs. Integration Debate in Gender Studies
 Status of Gender Studies in Pakistan

II. Social Construction of Gender

 Historicizing Constructionism
 Problematizing the category of “Sex”: Queer Theory
 Is “Sex” socially determined, too?
 Masculinities and Feminism
 Nature versus Culture: A Debate in Gender Development

III. Feminist Theories and Practice

 What is Feminism
 Liberal Feminism
 Radical Feminism
 Marxist/Socialist Feminism
 Psychoanalytical Feminism
 Men’s Feminism
 Postmodern Feminism

IV. Feminist Movements

 Feminist Movements in the West, First Wave, Second Wave and Third Wave
Feminism, United Nation Conferences on Women, Feminist Movements in
Pakistan.

V. Gender and Development

 Colonial and Capitalistic Perspectives of Gender
 Gender Analysis of Development Theories; Modernization Theory, World
System Theory, Dependency Theory, Structural Functionalism.
 Gender Approaches to Development: Women in Development (WID), Women
and Development (WAD), Gender and Development (GAD); Gender Critique of
Structural Adjustment Policies (SAPs).
 Globalization and Gender

VI. Status of Women in Pakistan

 Status of Women’s health in Pakistan
 Status of Women in Education
 Women and Employment
 Women and Law
 29

VII. Gender and Governance

 Defining Governance
 Suffragist Movement
 Gender Issues in Women as Voters
 Gender Issues in Women as Candidates
 Gender Issues in Women as Representatives
 Impact of Political Quota in Pakistan
VIII. Gender Based Violence
 Defining Gender Based Violence
 Theories of Violence against Women
 Structural and Direct Forms of Violence
 Strategies to Eliminate Violence against Women
IX. Case Studies of:
 Mukhtaran Mai
 Mallala Yousaf Zai
 Shermin Ubaid Chinoy

SUGGESTED READINGS

S.No. Title Author

1. Theories of Women Studies Eds., Bowles. Gloria and
Renate D. Klein
2. Introduction: Theories of Women Studies Bowles G and Renate, K.
and the Autonomy/ Integration Debate in
Theories of Women Studies.
3. The State of the Discipline of Women Studies Saigol, Rubina
in Pakistan in Social Sciences in Pakistan
4. The State of Women Studies in Pakistan Bari, Farzana
in Journal of Asian Women Studies
5. Women’s Law in Legal Education and Practice Shaheed, F. and Mehdi, R.
in Pakistan. (ed.) (1997)
6. Locating the self: Perspectives on Women and Khan, N.S. et al.(ed.) (1998)
Multiple Identities.
7. The Social Construction of Gender Lorber, Judith
8. Queer Theory Lorber, Judith
9. Gender,USA, Harriet Bradley(2013)
10. Women of Pakistan: Two Steps Forward, Mumtaz,Khawar& Shaheed,
One Step Back. Farida(1987)
 30

S.No. Title Author

11. Feminism and its Relevance in South Asia Saeed K, Nighat & Bahsin,
Kamla
12. Feminist Thoughts Tong, Rosemarie
13. Reversed Realities Kabeer, Naila
14. Gender Planning and Development Moser, Caroline
15. Electoral Politics: Making Quotas Work Hoodfar,Homa&Tajali, Mona
For Women. (2011)
16. The Gender face of Asian Politics Ayaz, Aazar &
Fleschenberg,
Andrea(2009)
17. Performance Assessment of Bari, Farzan (2002)
Women Parliamentarians in
Pakistan
18. Base line Report: Women’s Participation Zia, Shahla & Bari, Farzana.
in Political and Public Life (1999)
19. Freedom from Violence Schuler, Margarte (1992)
20. Human Rights Commission of Pakistan Report
 31

PAPER: HISTORY OF USA (100 MARKS)

I. Introduction:-
 From ancient times to 1492
 Advent of the Europeans to British supremacy (1492-1606)
II. USA as a British Colony (1606-1783).
III. USA as an Independent Country (1783 - 1819)
IV. Expansion of USA: From 13 to 50 States (1820 - 1949)
V. Constitution of the USA: Salient Features
VI. Civil War between the North and the East (1850 - 1869)
VII. Industrialization and its emergence as one of the world powers (1870 -1916)
VIII. USA’s role in the Two World Wars (i. 1914 – 1918, ii. 1939 - 1945)
IX. Post 1945 world scenario and emergence of USA and USSR as the Two
World Powers.
X. American Role in patronizing UNO and International Organizations 1945 – 2012
XI. American Role in Cold War and its emergence as the Sole super Power
(1945 - 1990).
XII. International Concerns of USA: An Overview.
XIII. The War on Terror and the Role of Pakistan and USA (2001 - 2012)
XIV. Global perceptions of the USA.
XV. Progressive Era: Reforms of Theodore Roosevelt and Woodrow Wilson,
XVI. The Great Depression and the New Deal
XVII. Civil Rights Movement
XVIII. United States Role in International Conflicts
XIX. US Presidential Election
XX. US Congress and its Mandate
XXI. Separation of Powers and Check & Balances
 32

SUGGESTED READINGS

S.No. Title Author

1. The Ideological Origins of the American Revolution, Bailyn. Bernard, 1992
2. A Pocket History of the United States Commager, H. and
Nevins, Allan, 1967
3. Painless American History, Curt Lader, 2009
4. The Politically Incorrect Guide to American History E.Woods, Thomas Jr.,
2004
5. The Civil War: A Narrative Foote, Shelby, 1986
6. The American Political Tradition and the Men Who Hofstadter. Richard
Made it. , 1948
7. US-South Asian Relations 1784 – 1940: A History Iftikhar H. Malik, ed.,
Perspective, 2006
8. The Tragedy of Great Power Politics Mearsheimer, John, 2001

9. Enlightenment Revolution and the Birth of Modern Nelson, Craig, Thomas

Nation Paine, 2006
10. The USA: 1917 – 1980 Smith, Nigel, 2006
11. American Colonies: The Selling of North America Taylor, Alan, 2002
12. White Over Black: American Attitudes Toward the Winthrop D. Jordan,
Negro 1550 – 1812
13. The Complete Book of U.S. Presidents. William. A. De Gregorio,
2005
14. A people’s History of the United States: 1492 to Zinn, Howard, 1980
Present.