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Curriculam
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MODULE I (Duration: 50 Hrs)
BASIC PRINCIPLES OF ACCOUNTING - THEORY &
PRACTICAL
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BASIC
CONCEPTS OF ACCOUNTING
(Need for Accounting, Meaning of Accounting, Functions of Accounting,
Branches of Accounting, Objectives of Accounting, Basic Accounting Terms)
RECORDING OF TRANSACTIONS
(Systems of Book Keeping, Systems of Accounting, Classification of Accounts,
Rules of Double Entry System, Accounting Equation, Rules of Accounting
Equation, Stages in Double Entry System of Book Keeping)
PREPARATION OF REPORTS
(Preparation of Trial Balance, Preparation of Trading and Profit and
Loss Account, Preparation of Balance Sheet)
TEST YOUR KNOWLEDGE
(Practical problems on Cash Book, Journal, Day Book, Ledger, Trial Balance,
Trading and Profit and Loss a/c, Balance Sheet)
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MODULE
II (Duration: 30 Hrs)
PRACTICAL PROBLEMS OF AN ACCOUNTANT
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FURTHER
ADJUSTMENTS IN FINAL ACCOUNTS
(Outstanding Expenses - Prepaid Expenses, Accrued Income - Income Received
in Advance, Bad Debts - Provision for Bad and Doubtful Debts, Interest
on Capital - Interest on Drawings, Commission on Profits, Reserves,
Accidental Losses by Fire, etc., Covered by Insurance - Not Covered
by Insurance, Goods sent on sale or return basis)
VALUATION OF INVENTORY
(Method of Valuation, Cost - Lower of cost and Net Realizable value
Basis of Valuation, FIFO - LIFO - Average Cost)
DEPRECIATION
(Straight Line Method - Written Down Value Method, Depreciation on Additions)
GENERAL ISSUES
(Receipts and Payment a/c, Income and Expenditure a/c, Cash Flow and
Fund Flow Statement, Partnership Accounts, Head Office and Branch Transaction,
Hire purchase - Installment Purchase, Bank Reconciliation
Rectification of Errors, Sale of Asset, Profit or Loss on Sale, Exchange
of an asset for another Bills Receivable and Bills Payable a/c, Others,
Deferred Revenue Expenditure - Provident Fund - Employees State Insurance
- Others)
ANALYSIS OF FINANCIAL STATEMENTS
(Calculation of Gross Profit Ratio - Net Profit Ratio - Turnover Ratio
- Return on Capital Employed Ratio - Current Ratio - Quick Ratio - Debt
Service Coverage ratio)
TAXATION
(Income Tax, Advance Tax - Tax Deducted at Source - Provision for Taxation
- Refund of Income Tax, Sales Tax, Sales Tax Collection - Sales Tax
Payments, Service Tax, Service Tax Collection - Service Tax Payments
Value Added Tax, Tax Collection - Tax Payments)
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MODULE III (Duration: 15 Hrs)
Basic computer Concepts
Fundamentals of Word, Excel, Internet &
e-mail
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BASIC
COMPUTER
CONCEPTS
(Introduction to Computer, Block Diagram of a Computer, Software, Hardware)
WINDOWS
98
(Introduction to Windows 98, Start button, Desktop, My Computer, Network
Neighborhood, Files Manipulation, Shut Down, Functioning of CD Rom, Floppy
Disk, Printer, Work out session)
MS WORD & EXCEL
(Fundamentals of Word, Create a blank document, Change the font of text
or numbers, Add a basic underline, Apply bold formatting to text or numbers,
Change the color of text and numbers, Vary the case of text
Change the spacing between characters, Add bullets or numbering, Quickly
create a simple table, Change the page margins, Preview the contents and
properties, Check spelling and grammar all at once, Align text with the
left margin, Changing the vertical space between lines or paragraphs,
Templates, Overview of templates, create a document from a template, Rename
a sheet, Delete sheets from a workbook, Shade cells with solid colors,
Change the font or font size, Apply borders to cells, Insert rows, Copy
cell data, Move cell data, enter a formula, Calculate the running balance)
AVERAGE
(Examples, Fill in a series of numbers, dates or other items)
INTERNET & E-MAIL
(Introduction to Internet, Browsers, HTTP, FTP, Electronic Mail, Microsoft
outlook Express)
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MODULE IV (Duration: 25 Hrs)
COMPUTERIZED ACCOUNTING USING atACC 2.01
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1. Company Management
(New Company, Opening Companies)
2. Initial Settings
(Company Information, Period settings, General Settings, Sales Settings,
Purchase Settings, Color Settings)
3. Managing Accounts
(Creating and Managing Accounts & Groups, Reports on Accounts and
Group)
4. Managing Slabs
(Discount, GST, CST, AST, Excise, Surcharge, Reports on Slabs)
5. Managing Products
(Creating and managing Products & Groups, Reports on Products)
6. Managing Services
(Creating and managing Services, Reports on Service)
7. Managing Depots
(Creating and managing Depots and Vehicles, Depot wise Reports)
8. Managing Budget
(Creating and managing Budgets)
9. Managing Cash Transactions
(Cash Payment, Cash Receipt, Cash Book, Day Book, Cash Transaction Report)
10. Managing Bank Transactions
(Bank Payment, Bank Receipt, Bank Reconciliation, Bounced Cheques, Bank
Book, Day Book, Bank Transaction Report)
11. Purchase Management
(Purchase Invoice, Purchase return, Purchase Estimate, Purchase Order,
Purchase register, Purchase Reports)
12. Sales Management
(Sales Invoice, Sales return, Sales Estimate, Sales Order, Counter Sales,
Sales register, Sales Reports)
The initial phase of this program is in association with the L.B.S Centers
for Science and Technology and around 11 leading computer-training institutes
throughout Kerala.
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