Pharmacy accounting: drug inventory, expiry, profit margins 15% drugs 25% cosmetics, VAT exempt drugs, 14% cosmetics, e-receipt POS, shortage.

Fixed assets per EAS 10: capitalization criteria, depreciation, revaluation, disposal, impairment. Tax vs accounting depreciation difference.

Cafe accounting: food cost 35%, beverage cost 20%, labor 30%, rent 15%, VAT 14%, e-receipt, inventory daily, waste 5%.

Construction accounting Egypt: EAS 8 construction contracts, percentage of completion, WIP, retention 5-10%, VAT on construction 5% table tax.

Budgeting for SMEs Egypt: cash flow forecast, sales budget, expense budget, variance analysis, break-even point, financial planning tools.

Cost accounting: direct material + direct labor + overhead = COGS. Job costing vs process costing, standard costing, variance analysis.

Internal audit mandatory for listed companies per FRA. Risk assessment, internal controls, audit committee. COSO framework.

How to become legal auditor Egypt: Commerce degree, 3 years training at audit office, pass exam, register at FRA and Ministry of Finance.

Full list 49 EAS standards Egypt 2026: EAS 1 Presentation, EAS 2 Inventory, EAS 10 Fixed Assets, EAS 48 Revenue. IFRS convergence.

IFRS vs EAS differences: EAS based on IFRS 2020 version, some gaps: EAS 19 Employee Benefits, EAS 40 Financial Instruments limited adoption.