Certified Business Accountant

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)
• Wealth Tax in India
• Service Tax and statutory provisions
• VAT General Provisions
• CENVAT

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