1. Fundamental accounting concepts
i) Going concern
ii) Accrual basis of accounting
iii) Business entity concepts
iv) Post Principle
v) Matching Principle
vi) Materiality concepts
vii) Other concepts
2. Basic Accounting Terms
i) Fixed Assets (Tangible & Intangible)
ii) Current Assets
iii) Current Liabilities
iv) Revenue Expenditure
v) Capital Expenditure
vi) Debtors
vii) Creditors
viii) Capital
3. Maintenance of Cashbook
i) Simple cashbook
ii) Columnar cashbook
iii) Petty cashbook
iv) Bank reconciliation statement
4. Maintenance of Ledger
i) Format of Ledger
ii) Ledger posting
iii) Balancing of Ledger
5. Recording of Financial Transactions through Tally Software
i) Basic Concepts
ii) Receipt Voucher
iii) Payment Voucher
iv) Journal Voucher
v) Contra Voucher
6. Preparation of Annual Accounts
i) Fund based Accounting
ii) Difference between cash basis accounting and accrual basis of accounting
iii) Trial Balance
iv) Receipt & Payment Account
v) Income & Expenditure Account
vi) Balance Sheet
vii) Accounting Standards-1,6,9,10,15,29 issued by ICAI
7. Depreciation
i) Methods of Depreciation- Straight Line Method (SLM) and Written Down Value Method (WDV)
ii) Difference between SLM & WDV
iii) Provision for Depreciation/Accumulated Depreciation
iv) Profit or Loss on disposal of Assets
8. Taxation
i) Deduction of Tax at source under various sections (192,194C, 194J etc.) of Income Tax Act. 1961 as amended from time to time
ii) Deduction of Tax at source under GST Act. as amended from time to time
iii) Filing of various TDS returns under Income Tax Act. and GST Act.
iv) Penalty provisions due to Non Deduction of Tax / Non Filing of TDS returns under Income Tax Act. and GST Act and calculation of Income Tax etc.
9. Basic Principles of Auditing
10. General Financial Rules 2017 as amended from time to time. Procurement of goods and services through GeM. Funds remittance through PFMS/TSA.
11. Pay Fixation Rules
12. CCS (Pension Rules) 2021, CCS(Commutation of Pension Rules, 1981) & National Pension System(NPS).
13. TA Rules & LTC Rules
14. Medical Attendance Rules & CGHS Rules
15. Fundamental Rules and Supplementary Rules.
16. Provident Fund Rules
17. Payment of Gratuity Act 1972 as amended from time to time
