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This material was compiled from the ICAN Pathfinders. Next Page Tutors has made every effort to ensure that
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Purpose:

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M - May

N – November

Example:

1M19 stands for Question 1, May 2019.

3N18 stand for Question 3, November 2018.

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Pathfinder Course Chart

Contents Page
SFM 1
CR 2
Atax 3
AAA 4
PM 5
FR 6
PSAF 7
CSME 8
Tax 9
AA 10
MI 11
FA 12
Blaw 13
BMF 14

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SFM
Topic Pathfinders
5N14, 6N14, 7N15, 3BM16, 5M17, 5N17, 6N17, 4aN18, 7N18,
Intro to sfm;
3M21
Regulatory background; 5AM15, 7M18
Financial mgt environment 6N16, 6MJ20, 3N20, 3M21
DCF; DCF: tax & inflation 1BN14, 1M17, 1M18, 2N19
DCF:risk & uncertainty; 1CN16, 1MJ20, 1N20
DCF: specific application 7M16, 2N18, 5N18
DCF: Capital rationing
Sources of finance : Equity 2M16, 2M17, 2N17, 4bN18, 2M21
Sources of finance : Debt 4N14, 2M16, 2M17, 3ABN17, 4BN18, 2M21
Sources of finance : finance for smes 5M16
Islamic finance 5BM15, 2cN18
Dividend policy 6N20
Cost of capital 2N16, 4M17, 1N18, 6N19, 2M21
Cost of capital (financing of projects) 1AN14, 1N16, 1M17, 1N18, 3MJ20
6M15, 6bM16, 5N16, 7M17, 7N17, 4M18, 4M19, 4N19,
Portfolio theory & capm
4&6MJ20, 6M21
Int’l valuation standard 2M15, 3CN17, 2M19, 2N20, 1M21
Business valuation 2M15, 3CN17, 2M19, 2N20, 1M21
VBM & modern biz valuation techniques 3N16, 3M17
3N14, 3M15, 1N15, 3N15, 4M16, 7N16, 2N17, 6M18, 3N18,
Mergers & acquisition with valuations
1M19, 3N19, 5MJ20, 2N20, 1M21, 5M21
Corporate reconstruction & reorganization; 2N14, 4N15, 1BN17, 3M19,
corporate failure 2N15,
FX risk & currency risk mgt 7N14, 7M15, 6N15, 4N17, 5M18, 6N18
Bond valuation, duration & yield curve 3M16, 2N16, 4M17, 2M18
Int’l investment decision 4N16,
Forward contracts 7N14, 5N19, 4M21, 6bN15, 4N17, 6N18, 5N19
Money market hedge 7N14
FRAs 6M15, 5M18, 1MJ20
Swap 6M17, 4N20
Futures 6M19, 5N19, 1MJ20, 4M21
Option 6N18, 5M19, 5N19, 1MJ20
Option pricing theory 6aM16, 2N19, 1N20
APV 1M16, 1N19
Cash Flow forecast 1M15, 1N17, 5N20

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CR
Topic Pathfinders
5N14, 5N15, 5M16, 6M16, 5M17, 7BM16, 7N17, 7M18,
Other information in the annual report;
5CM20
Beyond financial reporting 6M19, 4AN20
Conceptual framework 6N19
Accounting Policies, Changes in Accounting
7N14, 4M15, 5N16, 4N17, 4M18, 5BM20
Estimates and Error (IAS 8)
Impact of differences in accounting policies
Revenue (IFRS 15) 4M17, 7M17, 7BN18
Operating Segment (IFRS 8) 2M21
Non-current asset(IAS16, 20,23,40) 7M15, 3CN15, 4N15, 4N17, 2AN19, 5AM20 5AN20
Related Party Disclosure (IAS 24) 4CN20
Impairment of assets (IAS36); 3M17, 5N18, 4M20, 3CN20
Intangible assets(IAS38); 4,N15, 4M17
Provisions, Contingent Assets and Contingent
3CN15, 4N15, 4M16, 6iiiN17, 5M19, 5N19, 3AM20 5M21,
Liabilities (IAS 37)
Income Taxes (IAS12) 4N14, 3M16, 5M18, 3CM20, 3BN20, 5CN20, 6M21
Financial instruments 2M15, 4N16, 6M17, 3M19, 3BM20, 6M20, 5BN20, 3M21
Earnings per share (IAS33) 2N16, 3AN19, 2N20
Leases (IFRS16) 2BN19
IAS 10 5CM21
IFRS2; IAS19 7BM16, 5N17, 2N18, 4M19, 6N20
IFRS5 7M15, 6N16, 3M18, 1AN19, 2M20
Analysis & interpretation of financial 3N14, 6N14, 3M15, 2N15, 2M16, 3N16, 2M17, 2N17, 2M18,
statements 3N18, 2M19, 4N19, 3CM20
Associates & joint ventures; 1N18, 1N17, 5M19, 3AN20
Sub-subsidiaries and D-Shape 1N15, 1N16, 1M18, 1BN19, 1M20
Group Account- 1N14, 1M15, 1N20
business combination achieved in stages 1N17, 1BN18
Disposal of subsidiaries 6N15, 1DN20
IFRS 13 2CM20, 6CM20, 4M21
Foreign Subsidiary 3AN15, 1BN16, 1M17, 6M18, 1M19, 2AN19, 1CM21
IAS 41 3CN19
Group Cash Flows (IAS7) 1M16, 1CN20, 1AM21

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ATAX
Topic Pathfinders
Tax dispute resolution in Nigeria; 5N17,
2N14, 3M15, 1N15, 6M16, 4N16, 7N16, 4M17, 7M18, 1N19,
Tax Planing (taxation of non-residents)
1dM20, 1N20, 5N20, 4M21
2M19, 7M19
CIT-
Bases of Assessment;
Capital allowances 3M19, 2M20, 2M21
Loss relief ;
Ascertainment of adjusted profit; 1N14, 1M15, 5M16, 1N16, 2M20, 2M21
Taxaton of biz & investment income(cit); 7AN14, 6N15, 1aN19, 1cM20
concept of total profit 1M16, 6M17, 1N18, 1cM21
EDT 3aM20
Tax Administration 6N20, 6M21
Tax Incentives 4N20
Pioneer legislation 4N14, 4M15, 2N15, 5N16, 1N17
Double taxation arrangement 6N14, 1M17, 3BN17, 4M18, 1AM18, 5M19, 2N19, 1M20
7BN14, 5M15, 5N15, 4M16, 3N16, 3M17, 4N17, 3M18,
Capital gain tax
4BN18, 5N18, 4M19, 4N19, 5M21
Tax accounting &reporting;
Special businesses 7M16, 6N17, 6M18
Tax audit & tax investigation; 7M15, 6M16, 1CN17, 3N19
Base erosion & profit shifting 1cM21
Mining taxation; 3bM20
3N14, 2M15, 3N15, 4N15, 2M16, 3M16, 2N16, 6N16, 2M17,
Oil & gas taxation(PPT) 7M17, 2N17, 3AN17, 2M18, 5M18, 2N18, 6BN18, 7N18,
1M19, 6N19, 4M20, 2N20
Merger and acquisition; 7N17, 5N19, 3M21
Transfer pricing 5N14, 6M15, 7N15, 5M17, 4CN18, 6M19, 1eM20
regional integration & trade blocs; 5M20, 3N20, 1bM21
taxation of digital economy;
tax practice mgt- professionalism & ethical
1M15, 6M20
issues

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AAA
Topic Pathfinders
The meaning of audit & assurance;
6N14, 4M15, 2N15, 2M16, 2N16, 7M17, 4M18, 6N19, 1MJ20, 1eN20,
Rules of professional conduct
1aM21
The regulatory environment; 6N15, 5M17, 7BM18, 1abcdN20
Prof responsibility and liability 5M16, 2M18, 5N18
Practice management 2N14, 3M15, 1N15, 4N19, 3MJ20, 4MJ20, 6N20, 2aM21, 4abcM21
Audit approach 3M16, 1aN19,
1N14, 7N14, 2M15, 7M15, 3N15, 5N15, 1M16, 4N16, 2M17, 2N17, 7N17,
Planning
3M18, 1N18, 3M19, 5M19, 1bdN19, 2MJ20, 3N20, 5N20
5M15, 4N15, 6M16, 7M16, 3N16, 3M17, 5N17, 1N17, 1M18, 5M18, 3N18,
Audit evidence
3cdN19, 3abM21
3N14, 7N16, 6M18, 4N18, 4M19, 6M19, 1hN20, 2N20, 6MJ20, 4dM21,
Evaluation & review;
6M21
Group audits 4N14, 6M17, 6N18, 2N19
Audit related services 6M15, 2M19,
Assurance services; 6N16, 4M17, 1M19, 5N19, 5MJ20, 2bcM1, 5M21
Internal audit and outsourcing; 1ceN19, 3N19
Reporting 1M15, 7N15, 4M16, 3N17, 6N17, 7N18, 1gN20, 1bM21, 3cM21
Current issues 2N18, 7M19, 6bcN19

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PM
Topic Pathfinders
Introduction to Strategic Management 6M20
Overview of cost planning & control
1AM15, 1C,D,EN16, 2N16, 3N16, 2M17, 3N17, 6M18, 2N19,
Modern mgt acct techniques
3M20, 2N20, 6M21
Learning & experience curve theory; 7M16, 4N18, 4N19
Quality & quality costs 6N19
Budgetary control systems 1BM15, 2M16, 2N17, 3N18, 2M20, 2M21, 3M21, 4M21
Variance analysis 2N14, 6N14, 5N15, 5N16, 4M17, 1N17, 2M18, 1M19, 3N20
Advanced variance analysis 2N15,
1N14, 6M16, 7M17, 1M18, 2N18, 5M19, 3N19, 5N19, 5M20,
Transfer pricing;
4N20
Divisional performance 3M15, 5M15, 2M19, 3N19, 4M20
Relevant costs 3M17, 3M18,
CVP analysis 5N14, 7N17,
Performance analysis; 3N14, 2M15, 5N20, 6N20
Other aspects of performance measurement
4N14, 6M15, 4M16, 1A,BN16, 5M18, 1N18, 1M20, 2AN20,
Limiting factors;
1M21
Linear programming; 5N17, 1M21
further aspects of linear programming
Other decision; 3N15, 6N15, 4N16, 1N19, 1N20
Pricing 4M15, 4N17, 7M19,
Risk & decision making 7N14, 5M21
Working capital management;
Inventory management
Management of receivables & payables;
Cash management
Intro to capital budgeting; 3M15, 5M15,
DCF 1N15, 1M16,
Replacement Theory
IT Aspect

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FR
Topic Pathfinders
Regulatory framework; 6M20, 2AB&CN20, 5A&BN20, 6M21
Accounting & reporting concepts, framework &
2N16, 5M18, 7N18,
practices
IAS2 Inventories 1AN14,
IAS8 5M16, 6N17,
IAS10 7M15, 3N20
Revenue (IFRS15) 2M18,
Income Taxes (IAS12) 6N14, 6M18, 3N18,
PPE (IAS16) 1BN14, 7N14, 7M18, 4M19, 5AM20, 6N20
Borrowing costs (IAS 23) 5N14, 5N16, 3BM17, 6M19, 4M20
Government grants (IAS 20) 5N16
Investment property (IAS40) 7N15, 3CM17
IAS38 : intangible assets; 5M15, 6N18, 7M19,
IAS36: impairments of assets 4N15, 3AM17, 6BM17, 5N17, 2M21
IAS37: Provisions and Contingents 7M17, 2B&CM20
EPS (IAS33) 4M15, 4M17, 2AN18,
IFRS16: Leases;
IFRS 5: non-current asset held for sale &
6AM17, 2AM20, 5CN20
discontinued operation
Analysis & interpretation of financial 2N14, 3M15, 3N15, 4M16, 6M16, 3N16, 3N17, 4M18, 4N18,
statements 3M19, 1DM20, 5M21
Presentation of financial statements 1CN14, 2N15, 1M16, 2N17, 1A&BM20, 5B20, 1BN20, 2DN20,
(Published) 4N20, 1M21, 2M21
Cash Flows (IAS7) 3N14, 6N15, 4N16, 1M17, 3M18, 1N18, 2M19, 1CM20
Financial Instruments 5M17, 5AM20
Consolidated account :SOFP 2M15, 1N15, 2M16, 2M17, 1M18, 2N18, 1M19, 3M20, 1N20, 4M21
Associate and Joint Venture 6M15, 4N17,
Consolidated account : SPOL and SOCIE 1AM15, 1CM15, 1N15, 3M16, 1N16, 1N17,

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PSAF
Topic Pathfinders
Intro to psaf; 4B,CM15,
Transparency and Accountability in public sector 7M18,
Towards national fiscal responsibility 6M15, 4aM21
Pension and gratuity 2N15, 2M19, 3aN19
IPSAS25: Employee Benefits 3M15,
Ethical issues in PSAF 1bcN18, 4MJ20
Govt Construction Contracts and Procurements 4M19,
Professional pronouncements in Govt Acctg
Emerging issues in Nigerian public sector 1M16, 4M17, 1N17, 6bN19, 6MJ20, 6N20, 4bM21
Emerging issues in public finance
Standardization of Govt reporting format
2N14, 5M15, 3M16, 3N16, 2M17, 3N17, 2M18, 5M18, 2aN19, 5N19,
Budgeting and Budgetary control
3abMJ20, 5aMJ20, 3AN20, 4AN20, 6bM21
Financial responsibilities of officers
Public revenue 1N14,
Sources of Govt revenue 1N16, 1M17, 6N17,
Authorization of govt expdt and revenue control 3N14, 4BM15, 6N19, 4bN20
Stores accounting and loss of government fund 4N16, 3M17,
Public sector audit 5N15, 2N17, 4M18, 2AN20
Acctg for public sector org and GBEs 4N15, 1M21
Interpretation of FS 1M19,
Functions of cash office 3N15, 1M18, 4aN19
Preparation of Vouchers
Preparation of transcript
Preparation of FS for govt on cash basis IPSAS 2bM21
Preparation of FS for govt on accrual basis IPSAP 2M16, 3M19, 1N19, 1MJ20, 1BN20, 2bM21
IPSAS33-First time adoption of accrual basis 2N16, 1N20
Cash mgt and borrowing guidelines 3aM21
Intro to public finance 1AM15, 1BM15, 6N15, 7N15, 6M16, 7N16, 6M17, 6N18, 5bMJ20
Public revenue 1DM15, 7M16, 7N17,
Public expenditure 5N14, 5M16, 7M17, 2bN19
Fiscal federalism 1CM15, 7N18, 2MJ20, 6aM21
6N14, 7M15, 5N16, 5M17, 6M18, 5N18, 6M19, 3bN19, 4bN19, 3cMJ20,
Public debt
3BN20, 2aM21, 5bM21
Other IPSASs 4N14, 1N15, 4M16, 4N17, 3M18, 2N18, 2abMJ20, 5N20, 5aM21
Project appraisal in public sector 7N14, 6N16, 5N17, 4N18, 5M19, 7M19, 3bM21

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CSME
Topic Pathfinders
Strategy, stakeholders & mission 2N14, 1M16, 6aN19, 2aMJ20, 1N20, 1M21
Environmental analysis 1aM15, 1N16, 1N17, 1aM19
Competitive forces 1bM15, 4N15, 5M16, 1bM17, 1aM18, 6N18, 1aM19, 1bMJ20
Internal analysis 1aN18
Competitive advantage 1aMJ20
Methods of development 7N15, 4aM17, 1bM18, 5M19
Strategy implementation 3N14, 7N16, 1aM17, 7aN17, 7M18, 1N19
Functional strategies 5N14
1N14, 7aN14, 7M15, 1aN15, 1bM16, 3abM16, 6M16, 4bN16,
Identifying & assessing risk 3aM17, 1dN17, 2aN17, 3bM18, 4bcM18, 6M18, 1bN18, 3N18,
2aM19, 3aM19, 5MJ20, 5aN20, 5bcM21
7bN14, 1bN15, 2N15, 1cN16 4aN16, 3M17, 2bN17,
Controlling risk
2bM19, 5aN19, 2N20, 2M21
6aN14, 6N15, 3cdM16, 2N16, 6N16, 1cM17, 6aM17, 7M17,
The scope of governance
5N17, 6aN17, 2aM18, 2N18, 3N19, 3N20, 5aM21
Diff approaches to cg 3bN17, 2bcM18, 2N19, 3aM21
4M15, 5N15, 4M17, 6bN17, 4aM18, 7N18, 5bN19, 4MJ20,
The board of directors
3bM21
directors' remuneration
governance: reporting & disclosure 2cM15, 2M16, 3bM19, 6M19, 5N20
4cN14, 3N15, 7M16, 3N16, 6bM17, 3aN17, 4N17, 1bM19,
ethical theories
6bcN19, 2bMJ20, 4N20
ethics & social responsibility 6aN14, 5aN16, 2aM17, 7bN17, 7M19, 3MJ20, 6MJ20, 4M21
6bN14, 3bM15, 5M15,6aM15, 4M16, 5bN16, 2bM17, 3aM18,
professional practice & code of ethics
5M18, 4N18, 4M19, 6N20, 6M21
conflicts of int and ethical conflict resolution 1dN14, 3M15, 6bM15, 5N18
social and environmental issues in ethics & biz 4N14, 2M15, 2bM16, 3cM19, 4N19

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Tax
Topics Pathfinders
Intro to Taxation; 6M16, 4AN17, 6AN17, 3M18, 1M19,
Tax Admin in Nigeria 2N16, 4N16, 6BN17, 7AN17, 5M17, 5AM18,4M20
National tax policy; 6N21
Basic Ethical isses in tax; 6M20
Returns, Assessment and procedures; 3M16, 2M17, 4CN17, 7BN18, 2M19,
Objection and appeal procedure 6N14, 2N15, 7BM16, 4M17, 7AN18,
WHT; 1CM15, 5N15, 7M17, 5N17, 6AM18, 6M18, 5M19,
VAT; 7N14, 1CM15, 5M16, 5BN16, 7N16, 7M18,5M20
Stamp Duties 5AN16, 1BM18, 5BM16
Customs and excise duties; 5N19
Luxury tax; 5aN20
Land use charge 5bN20,5N21
Taxation of employment income; 4N14, 4N14, 3M19,
Computation of PIT; 2M15, 3N15, 1M16, 7AM16, 1M17, 1AM18, 1N18, 1M20
Partnership 4M15, 3N16, 3M17, 2N17, 4N18, 1M19,
Trusts, settlement and estates; 7M15, 7N15, 5M17, 7BN17, 6BM18, 4M19, 3N19
Taxation of investment income 2M18,
Taxation of sole trader/self-employed; 1N16, 1N17, 1N19
Capital Allowance 2N14, 5M15, 6N15, 2M16, 6N16, 6M17, 1CN17,
Assessable/adjusted profit; 1N14, 3M15, 1N15, 4M18, 3N18,
Loss relief; 3N14, 6M15, 4M16, 3N17, 1bN20
CIT computation; 2N18, 5N18, 6M19,6M17,1N14
Edu Tax 4N19
Accounting for Taxes;
Specialised businesses 5N14, 2N21

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AA
Topic Pathfinders
Concept and need for assurance; 4N15; 2(a&b)M15; 5J20; 3N20
1bN14; 5N14; 5N15; 6N15; 7N15; 3M15, 5M15; 3M16; 2N16;
Professional ethics and code of conduct
3M17; 4N17; 7(b)N17; 4M18; 6M19; 6N19;2J20; 6M21
Obtaining an engagement; 1cN14; 2(c)M15; 5M16; 7(a)N17; 2N18;1(a)M19; 3N19;3M21
Internal audit; 4(a&b)N4; 1N16; 2N17; 7N18; 4J20; 4N20
1N15; 4M15; 7M15; 4(a)M16; 3N16, 5M17; 1(aiii)N17; 3(a)N17;
Internal control
3M18; 1N18; 1(b&c)M19; 4N19;3J20; 1N20; 4M21

Audit planning and risk assessment 1N14; 3N14; 4cN14; 7N14; 2M16, 7(b)M16; 7N16; 1N17; 3(c)N17,
3(a&b)N18; 4N18; 2M19; 3M19;; 1N19; 2N19;1J20; 2N20
2aN14; 2N15; 1aM15; 6(a)M15; 2M17; 6M17; 2M18; 7M18; 6N18;
Evidence and sampling
5N19; 5M21
Tests of control; 1M21
IT audit 6N16; 3(b)N17; 6M18
2bN14; 6N14; 3N15; 6(b&c)M15; 1M16; 4(b&c&d)M16; 6M16;
Substantive Procedure for assets and
1M17; 4M17; 7M17; 5N17; 6N17: 1M18; 3(c&d)N18; 5N18; 5M19;
other areas
6M19; 6J20; 5N20; 6N20; 2M21
Audit finalization and reporting 1bM15; 7(a)M16; 4N16, 5N16 ;4M19

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MI
Topics Pathfinders
Scope Of Cost And Mgt Accounting;
Costs And Cost Behaviour;
Cost Segregation And Estimation 2M17,
Accounting For Inventory 3N15, 1N16, 1N18, 3M19, 2M20, 3M21
Accounting For Labour
Accounting For Overheads 4M18, 3N19,
Marginal Costing And Absorption Costing; 2N14, 1M16, 1AM17, 3AN18,
Activity Based Costing 6M16, 1BM17, 3BN18,
Specific Order Costing 2N16, 1M20 2N20, 3N20, 2M21
Process Costing 2M15, 1M18, 1M19, 2N19
Forecasting ;
1M15, 1N15, 2N15, 6BN15, 2M16, 3N16, 2N17, 2M18, 2N18,
Budgeting
2M19, 4N19, 4M20, 4M21
Variance Analysis 6BM19, 1M20, 4N20
CVP Analysis 3N14, 1M16, 3M16, 3N17, 1M21
Relevant Costs
Decision Making Techniques 3M15, 6BN16, 3M17, 3M18, 6BN18, 1N19, 3M20
4N14, 5N14, 6N14, 4M15, 5M15, 6M15, 4N15, 5N15, 4M16,
5M16, 4&5N16, 6AN16, 4,5&6M17, 4,5&6N17, 5&6M18,
IT and Information System
4&5N18, 61N18, 4,5&6AM19, 5&6N19, 5&6M20, 5&6N20,
5&6M21

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FA
Topics Pathfinders
Intro To Business And Accounting; 5M21
The Iasb's Conceptual Framework 1N14, 6AN15, 1M17, 2BM17, 1M21, 6M21
The Accounting Equation;
Accounting Concepts and Conventions 2M20, 1M21
Double Entry Bookkeeping 1BM15, 4BM15, 1N16, 1N17, 6M18, 2M20, 3M20
Sales And Purchases; 3N14, 3BN15, 4N17, 1M18, 1N18, 61N18,
Bad And Doubtful Debts 3AM17, 6CM17,
Non-Current Assets And Depreciation 3AN15, 2AM17, 6N17, 4M18, 5AN18, 3M19, 3M21
Accruals And Prepayments; 6BN15, 6BM17, 6B&CN18,
Inventory 6BN17, 1M19, 6M21
Control Accts And Control Accts Reconciliation 3M15, 5CN15, 4M16, 2BN16, 4N16, 61M19, 5M20, 4M21
Bank Reconciliations 4BN14, 2N15, 2AN16, 6AM17, 5N17, 4M19, 2M21
2N14, 4AM15, 1M16, 3N16, 5M17, 2N18, 6BM19, 5DM20,
Correction Of Errors
3N20
Preparation Of Financial Statements; 4N14, 2M15, 3M15, 3M16, 6M16, 4N16, 4N18, 1N20
Preparation Of Company Financial Statements 1N15, 4N15, 2M19, 1M20, 4M20
Preparation Of Partnership Accounts 5N14, 5BN15, 4M17, 2N17, 5M18, 6N20
Preparation Of Not For Profit Accounts 5M15, 2M16, 6N16, 6M20, 4N20
Preparation Of Accounts From Incomplete Records 5M16, 3BM17, 3M18, 3N18, 2DM20
Ias7: Statements Of Cash Flows 6N14, 6M15, 5N16, 3N17, 2M18, 5BN18, 5M19,

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BLaw
Topics Pathfinders
The Nigerian legal system 1AN19, 2AN19, 1AM20, 1AN20, 4DN20, 1AM21
1BN19, 1CN19, 2BN19,, 1BM20, 2BM20, 1BN20 1CN20,
Company law: types and formation of business 2AN20, 6CN20, 1CM21, 3AM21, 2AM15
Floatation and management of a company 3AN19, 1CM20, 6DN20, 2AM21, 2BM21
Insolvency law 4AN19, 2CN20, 2CM21, 1CM15
4BN19, 5AN19, 5CM20, 6CM20, 1DN20, 2BN20, 6AN20,
Criminal law 3BM21, 1AM15
2CN19, 3CN19, 2AM20, 2CM20, 3AM20, 4AM20, 3AN20,
Law of contract 3BN20, 6BN20, 4AM21, 4BM21
Agency 4CN19, 3BM20, 5cn20
Law of torts 5BN19, 4DN20, 4CM21, 1BM15
Sale of goods 6DN19, 4BM20, 4CN20, 5AM21, 5BM21
Hire purchase 6BN19, 3CN20, 4CN20
Insurance 4DN19, 6AM20, 4BN20, 4CM21
Banking 6BM20
Negotiable instruments 6CN19, 5CN20
Cheques 6AM21
Employment law 6AN19, 5AM20, 5BN20, 6CM21
Administration of estates and trusts 5DN19, 5BM20, 4AN20, 6BM21

Next Page Tutors The Institute of Chartered Accountant of Nigeria 13

Pathfinder Course Chart

BMF
Topics Pathfinders
The business organization and its stakeholder 1aN19, 1M17
Business and organization structure 1bN20, 1M20, 1bN19, 2bM17, 5N16, 6bN16
Organizational culture in business 1aN20, 5N17
1M21, 1M19, 2N18, 3M18, 4M18, 3M17, 6aN16, 2M16,
The external environment
4M16
Financial Management 2N19, 2acM18, 5aM18, 5M17, 2N16, 1M16
Source of finance 6N20, 1N18, 3bN18, 1N17, 2N17, 3bcN17
Financial Mathematics 2bM18, 4N16
Investment decisions 1 4M21, 5N20, 5M20, 6M20, 6bN19, 4bN17, 6bM16
3M21, 6aN19, 2M19, 3M19, 3aN17, 4aN17, 6M17,
Investment decisions 2
3bM16, 6aM16
Professional ethics in accounting and business 6M21, 4N20, 4M20, 3N19, 6M19, 3aN18, 3aM16
Management and leadership 5M21, 3N20, 4N19, 5bM18, 6N17, 4M17, 3N16
Motivation 2N20, 2M20, 4M19, 5N18, 1M18
Teams 2M21, 5cN19, 6N18, 1N16, 5M16
Communications in business 5abN19, 5M19, 6M18, 2aM17
Business report 3M20, 4N18

Next Page Tutors The Institute of Chartered Accountant of Nigeria 14

 About Next Page Tutors (NPT)

NPT is an ICAN tuition centre with qualified and experienced tutors. We provide physical lectures,
virtual lectures, video lecture materials and other supports to help ICAN students excel in their
examinations. Our lectures cut across all levels of ICAN examination.

For more Information, Contact:

[email protected]

Simeon Aleke +2348132018037

Soliu Saad +2348184372013

Tunde Magbadelo +2348171223364

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