CBA
(Certified Business Accountant)

01

12th Passed

I Trimester: Business Foundation

001

Information Technology Fundamentals

Computer Fundamentals, Windows OS, Microsoft Word, Microsoft Power Point, Microsoft Excel, Internet.

020

Financial Accounting

Basic Concept of Accounting, Accounting Principles & Terminology, Accounting Procedure, Journal, Ledger, Subsidiary Books of Accounting, Format of Different Accounting Documents, Invoice, Vouchers, Trial Balance, Final Accounts of Proprietorship, Companies, with Adjustments, Bank Reconciliation, Final Accounts of Non Profit Organizations, Rectification of Error etc.

027

Company Law

Introduction of Companies Act 1956,Types of Company, Terminology Used In Companies, Type of Share Capital, Share Issue, Forfeiture & Reissue Of Shares, Types of Meeting & Directors Appointment.

II Trimester: Professional Accounting

019

Basic of Computerized Accounting with Tally

Creation of company, Ledger,Group Creation, Voucher Types & Classes, Voucher printing, Interest calculation,Trial Balance, Profit & Loss a/c, Bank Reconciliation, Inventory Management, Inventory Features, Inventory Report,Stock Transfer, Point of Sale etc.

051

Management Accounting & Information system

Introduction to Company Accounts, Introduction of Trading a/c, P &L a/c, & Balance Sheet, Prepared As Per Company Act,Cash flow statement, Fund flow Statement, Ratio Analysis, inventory Management, Rectification of Errors.

052

Cost Accounting & Auditing

Cost Accounting: Introduction to Cost Accounts(Cost Accounting Terminology), types of costing, Elements of cost,Material, Labour & overheads,Cost Sheet etc.
Auditing: Basic Audit Aspects, introduction of audit, objective of audit,basic principles of governing audit,The inherent limitations of Audit,Co-relation between Audit, Accounting & Investigation, AAS in Audit, Types of Audit, Fraud & Error in accounts, materiality concept, Programming for audit, vouching,valuation & Verification techniques of audit, Audit of Inventory & Various departments, Company Audit &  Reporting.

030

Banking & Finance With E-Commerce

Banking System in India, Day to Day Banking Operations, Banking Regulations, Loans  & Documentations, Export Credit, Letter of Credit, Retiring of Documentation From Banks, Capital Budgeting, E- Banking, Types of Finance, Source of Finance and there Cost for Organization, E-Commerce activities, Net Banking & Online Application etc.

III Trimester: Advanced Accounting

019

Advance computerized  accounting with Tally (including ERP)

All statutory & Taxation & Advance Tally Feature,Security & Maintenance, Job Costing,House-Keeping(Backup, Restore, Split company,import & Export options etc. ) & E.R.P. features

043

Direct taxation

Income Tax Act, Residential Status of Assesses, Different Tax Head, Computation of Income from salary, Income From House property, Income from Business & Profession, Income from Capital Gain,Tax Procedures & Assessment, PAN, Returns, Returns, Rebate, Income Tax Act Provisions Tax Procedures & Assessments.

031

Indirect taxation & Statutory documentation

Introduction to Indirect Taxes, Introduction to Indirect Taxes, Service Tax, Sales Tax, CENVAT Rules, Excise duty & its Procedure, Demands, Recovery & Payments, Different Documents & Forms used in Industries. Filling of All Statutory Documents Formation, Annual, Quarterly Returns, Filling of Different Tax Returns, E-Filling of Forms, Returns Filling, Tax Forms.

053

Business  legislation

Bonus, P.F,ESI Provisions, Format & Survey.

054

Student Guide to Accounting Standards

Accounting Standards issued by ICAI.

028

Regional  Software (BUSY)

(Busy, Neck Stock, Subh Labh)

299

Spoken English & Personality Development

Self Introduction with Greetings, Structural English Uses of Grammar, Daily Routine Sentences, Letter, Applications, Verb, Listening Skills, Time Management, Writing Skills, Reading Skills, Personality Development.

017

Project & Viva