MEANING AND SCOPE OF ACCOUNTING

• Meaning of Accounting
• Basics of Bookkeeping and Accounting
• Accounting Concepts and Principles
• Branches of Accounting
• Classification of Expense, Income, Assets and Liabilities
• Financial Statements
• Systems of Accounting  
• Source Document
• Journal 
• Ledger  
• Trial Balance
• Subsidiary Books
  
• Types of Subsidiary Books
  
• Journal Proper
  
• Cash Book
  
• Bank Pass Book
• Petty Cash Book
• Imprest system
• Bank Reconciliation Statement 
• Rectification of Errors
• Suspense Account
• Capital Expenditure and Revenue Expenditure
• Capital Receipts and Revenue Receipts
• Depreciation
• Company Final Accounts  
• Shares
  

TAXATION

• Terminologies
• Residential Status of an entity
• Income Tax Liability
• Computation of Total Income
• Heads of Income Tax
  
• Taxability of Income 
• Income under House and Property  
• Deductions from Gross Total Income  
• Income from other source
• Advance Tax 
• Tax Deduction at Source (TDS)  

BANKING & FINANCE

• Introduction
• Banking Acts and Regulations
• Types of Banks 
• Services offered by a Bank
• Deposit Products
• Mortgage and Loans
• Banking Instruments
• Clearing House
• MICR – Magnetic Ink Character Recognition
• ATM – Automated Teller Machine 
• Electronic Banking
• Corporate Banking
• Telebanking/Telephone Banking 
• Voice-Mail Facility
• Plastic Money
• Loan Scheduling and Development  

COSTING & AUDITING

• Introduction to Costing
• Concept of Cost Accounting
• Material / Inventory
• Activity Based Costing (ABC)  
• Marginal Costing/ Break Even Analysis
• Variance Analysis
• Introduction to Auditing  
• Book-keeping, Accountancy and Auditing
• Advantages of Auditing  
• Limitations of Auditing  
• Purpose of Audit
• Types of Audit
• Vouching
• Verification of Assets and Liabilities
• Valuation 
  

INVESTMENT & FINANCIAL MARKET

• Investment Market and its operation  
• Risk and Return
• Financial Market, Participants and Instruments
• Security Market and Emerging Trends
• Company Capital/Shares  
• Portfolio Management  
• Bonds and Debentures  
• Derivatives
• Hedging
• Depository
• Dematerialisation and Rematerialisation
• Mutual Funds
• Stock Exchange/Screen Based Trading
• Investors Protection, Grievance, and Education
• Time Value Money
• Ratio Analysis 

GST (Goods and Services Tax)

• What is Direct and Indirect Tax
• What is GST
• Why GST
• GST Model
• IGST Method
• GST Terms
• Taxable Event
• Threshold Limits
• GST Exempt Supply
• Input Tax Credit
• Electronic Ledger
• GST Input Tax Credit (ITC)
• GST Composition Scheme or Levy
• Reverse Charge
• Input Service Distributor (ISD)
• GST Supply
• GST Value of Supply
• GST Time of Supply
• GST Place of Supply
• GST Compliance Rating
• GST Registration
• GSTIN
• GST Registration Forms
• Casual Registration
• Non-Resident Person
• Deemed Registration
• Voluntary GST Registration
• Amendment to GST Registration
• GSTIN Cancellation and Revocation
• HSN Codes
• GST Invoicing
• GST Bill of Supply
• GST Supplementary and Revised Invoices
• GST Return
• GSTN Dashboard
• Return Filing on GSTN
• GST Valuation

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