Certified Corporate Accountant (CCA)



Syllabus

Sl no Topic
1 Basics of Professional Accounting
  • Need of Accounting
  • Accounting Flow
  • Accounting Entries – Basics
  • Introduction to Capital, Liabilities & Assets
  • Introduction to Income & Expenditure
  • Capital Expenditure vs. Revenue Expenditure
  • Accounting Entries – Contra Entries & Journal Entries
    2 Stages in Professional Accounting
    • Primary Book Entry
    • Ledger Entry
    • Trial Balance
    • Preparation of Financial Statement – Balance Sheet and Profit & Loss Account
    3 Corporate Accounting – Practical Perspective
    4 Incorporation of a Corporate Body
    • Private Company & Public Company
    • Limited Liability Partnership (LLP)
    5 Taxation for Corporate Entities
    • Income Tax
    • Minimum Alternative Tax
    • Goods & Service Tax (GST)
    6 Accounting for Share Capital
    7 Accounting for Debentures, Bonds & Securities
    8 Fixed Asset Accounting – Gross Block & Depreciation Block
    • Determination of Depreciation as per Companies Act
    9 Deferred Tax for Companies
    10 Corporate Accounting in Computerised Environment – Tally ERP 9

    Course Covers

    • Professional Accounting
    • Financial Reporting – Preparation of Trial Balance, Profit & Loss and Balance Sheet
    • Professional Corporate Accounting
    • Management Accounting
    • Management Information Systems (MIS)
    • Income Tax – Accountants’ Perspective
    • Goods and Services Tax (GST) – Accountants’ Perspective
    • Statutory Compliances & Return Filing
    • Computerized Accounting