| 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
|
5 |
| 2 |
- Stages in Professional Accounting
- Primary Book Entry
- Ledger Entry
- Trial Balance
- Preparation of Financial Statement – Balance Sheet and Profit & Loss Account
|
10 |
| 3 |
Incorporation of a Corporate Body
- Private Company & Public Company
- Limited Liability Partnership (LLP)
|
5 |
| 4 |
Corporate Accounting – Practical Perspective – Introduction
- Requirement of Financial Statements
- Format of Financial Statements
- Components of Financial Statements
- Compliance of Accounting Standards
- Disclosures in Financial Standards
|
10 |
| 5 |
Special accounting for Corporate Accounting
- Accrual Basis of Accounting
- Concept of Share Capital & Reserves
- Accounting for Share Capital
- Accounting for Debentures, Bonds & Debentures
- Concept of Dividend and Accounting
|
10 |
| 6 |
Fixed Asset Accounting
- Gross Block & Depreciation Block
- Determination of Depreciation as per Companies Act
- Useful Life concept
|
5 |
| 7 |
Income Tax for Corporates
- Regular Income Tax
- Advance Tax
- Concept of TDS as Advance Tax
- Minimum Alternate Tax
- Transfer Pricing for Corporates
|
10 |
| 8 |
TDS provisions for Corporate entities |
10 |
| 9 |
Statutory Compliances for Corporates
- TDS
- PF, ESI
- Labour laws and corporate entities
|
15 |
| 10 |
Deferred Tax for Companies |
3 |
| 11 |
Related party transactions in corporates |
2 |
| 12 |
GST for corporates |
10 |
| 13 |
Preparation of Projected and Provisional Statements |
5 |
| 14 |
Audit for Corporate Entities |
5 |
| 15 |
Accounting in Computerized Environment |
5 |
| 16 |
Income Tax Return Filing, Assessments etc. |
10 |
