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Item No42 Diploma in Accounting Taxation introduced 2015 16_1 Syllabus Mumbai University by munotes
Page 2
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DIPLOMA IN ACCOUNTING AND TAXATION
AC 11/03/2016
Item No. 4.1 (A)
SYLLABUS AND QUESTION
PAPER PATTERN
AT
CERTIFICATE COURSE
OF
DIPLOMA IN ACCOUNTING & TAXATION
Approved by UGC to Birla College with Effect
from the Academic Year 2015- 2016.
(Under NOS and CBSGS)
1
Page 4
DIPLOMA IN ACCOUNTING AND TAXATION
Syllabus an d question paper pattern of
Certificate Course (3 months)
SKILL COMPONENTS
Accountancy and Financial Management -1A
Direct Tax – 1A
Cost Accounting – 1A
GENERAL COMPONENTS
Mathematics and Statistics -1A
Business Communication- 1A
Business Economics paper – 1A
Commerce paper - 1A
2
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DIPLOMA IN ACCOUNTING AND TAXATION
(CERTIFICATE COURSE - SUMMARY OF SYLLABUS)
1.1A .1. Accoun tancy & Financial M anagement – 1A
1.1A.2 Direct T ax – 1A
1.1A.3 Cost A ccounting -1A
1.1A.4 Mathematics and S tatistics -1A
1.1A.5 Business C ommunication 1A
1.1A.6 Business economics paper – 1A
1.1A.7 Commerce paper - 1A
NOTE: -
1A INCLUDES CERTIFICATE COURSE
3
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DIPLOMA IN ACCOUNTING AND TAXATION
1.1A.1 Accountancy and Financial Management -1A
SYLLABUS FOR CERTIFICATE COURSE
Module Topics No. of Lectures
1. Accounting standards issued by ICAI and Inventory valuation 05
1.1 Accounting standards :
Concepts, benefits, procedures for issue of accounting standards
AS-1; Disclosure of Accounting Policies
a) Purpose
b) Areas of Policies
c) Disclosure of Policies
d) Disclosure of Change in Policies
e) Illustrations
AS-2: Valuation of Inventories
a) Meaning, Definition
b) Applicability
c) Methods of stock valuation as per AS -2
d) Disclosure in Final Account
e) Explanation with Illustrations.
AS-9: Revenue Recognition
a) Meaning and Scope
b) Transactions excluded
c) Sale of Goods
d) Rendering of Services
e) Effects of Uncertainties
f) Disclosure
g) Illustrations
2 Final Accounts 03
2.1 Expenditure
a) Capital
b) Revenue
Receipts
a) Capital
b) Revenue
2.2 Adjustment and Closing Entries
2.3 Final accounts of manufacturing concerns (proprietary firm) 08
4
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DIPLOMA IN ACCOUNTING AND TAXATION
QUESTION PAPER PATTERN
MAXIMUM MARKS : 60
QUESTION TO BE SET : 04
DURATION : 2 HOURS.
ALL QUESTIONS ARE COMPULSORY CARR YING 15 MARKS EACH.
Q-1 Objective questions
A) sub question to be asked 10 and to be answered any 08
B) sub question to be asked 10 and to be answered any 07
( * multiple choice/ true or false/ match the columns, fill in blanks) 15 marks
Q-2
Q-2 Full length qu estion
or
Full length question 15 marks
15 marks
Q- 3
Q-3 Full length question
Or
Full length question 15 marks
15 marks
Q-4
Q-4 Full length question
Or
Theory Question 15 marks
15 marks
NOTE: -
Full length question of 15 marks may be divided into two sub questions of 08 and
07 marks .
Q.4 short notes can be asked , it is advisable to ask 05 short notes and the students
may be expected to answer 03 out of them .
Attempt be made to cover all the topics . As far as possible , options may be given
within the same module so that no module is skipped by the students.
5
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DIPLOMA IN ACCOUNTING AND TAXATION
1.1A.2 DIRECT TAX – 1A
SYLLABUS FOR CERTIFICATE COURSE
MODULE CONTENTS NO. OF
LECTURES
1. INTRODUCTION AND DEFINITION ( SEC 2 & 3)
Definition: - exhaustive and inclusive definition
a) Person
b) Assessment
c) Assessee
d) Income
e) Assessment year
f) Previous year 04
2. BASIS OF CHARGE ( SEC 4,5,6,7,8 & 9 )
Introduction —charge of income tax (sec. 4) —residential status of assessee—
resident individual —nonresident individual —residential status of huf, firm , aop
, company , other assessees—resident for different sources of income —scope of
total income – income deemed to be received in India and to accrue or arise in
India 06
3. INCOME EXEMPTED FROM TAX ( U/S 10)
Introduction –incomes not included in total income 02
4. SALARIES ( SEC 15 TO 17)
Introduction —basis of charge —definition of salary—different forms of salary —
perquisites —profits in lieu of salary —deduction from salary —tax treatment of
provident funds —computation of income from salaries 04
6
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DIPLOMA IN ACCOUNTING AND TAXATION
QUESTION PAPER PATTERN
MAXIMUM MARKS : 60
QUESTION TO BE SET : 04
DURATION : 2 HOURS.
ALL QUESTIONS ARE COMPULSORY CARRYING 15 MARKS EACH.
Q-1 Objective questions
A) sub question to be asked 10 and to be answered any 08
B) sub question to be asked 10 and to be answered any 07
( * multiple choice/ true or false/ match the columns, fill in blanks) 15 marks
Q-2
Q-2 Full length question
or
Full length question 15 marks
15 marks
Q- 3
Q-3 Full length question
Or
Full length question 15 marks
15 marks
Q-4
Q-4 Full length question
Or
Theory Question 15 marks
15 marks
NOTE: -
Full length question of 15 marks may be divided into two sub questions of 08 and
07 marks .
Q.4 short notes can be asked , it is advisable to ask 05 shortnotes and the students
may be expected to answer 03 out of them .
Attempt be made to cover all the topics . As far as possible , options may be given within the same module so that no module is skipped by the students.
7
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DIPLOMA IN ACCOUNTING AND TAXATION
1.1A.3 Cost Accounting -1A
SYLLABUS FOR CERTIFICATE COURSE
Module Topics No. of
Lecture s
1. Introduction to Cost Accounting:
a) Objective and scope of Cost Accounting
b) Cost centers and Cost Units
c) Cost classification for stock valuation, profit measurement, decision making and
control
d) Coding Systems
e) Elements of Cost
f) Cost behavior pattern, Separating the components of semi - variable cost
g) Cost sheet, total cost and unit cost
h) Reconciliation of costing profit &financial profit
08
Material Cost:
(i) Procurement Procedures
Store procedures and documentation in respect of receipts and issue of stock, stock verification
Inventory Control - Techniques of minimum, maximum and reorder levels, Economic
Order Quantity, ABC Classifications; Stock tak ing and perpetual inventory
(ii) Inventory Accounting
Simple practical problems based on – Calculation of EOQ
Raw Material Turnover ratio
Preparation of stock ledger and pricing of material cost based on FIFO and Weighted average cost and valuation of inve ntory
08
2
8
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DIPLOMA IN ACCOUNTING AND TAXATION
QUESTION PAPER PATTERN
MAXIMUM MARKS : 60
QUESTION TO BE SET : 04
DURATION : 2 HOURS.
ALL QUESTIONS ARE COMPULSORY CARRYING 15 MARKS EACH.
Q-1 Objective questions
A) sub question to be asked 10 and to be answered any 08
B) sub question to be asked 10 and to be answered any 07
( * multiple choice/ true or false/ match the columns, fill in blanks) 15 marks
Q-2
Q-2 Full length question
or
Full length question 15 marks
15 marks
Q- 3
Q-3 Full length question
Or
Full length question 15 marks
15 marks
Q-4
Q-4 Full length question
Or
Theory Question 15 marks
15 marks
NOTE: -
Full length question of 15 marks may be divided into two sub questions of 08 and
07 marks .
Q.4 short notes can be asked , it is advisable to ask 05 shortnotes and the students
may be expected to answer 03 out of them .
Attempt be made to cover all the topics . As far as possible , options may be given within the same module so that no module is skipped by the students.
9
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DIPLOMA IN ACCOUNTING AND TAXATION
GENERAL COMPONENT
1.1A.4 MATHEMATICS AND STATISTICS - 1A
SYLLABUS FOR CERTIFICATE COURSE
MODULE CONTENTS NO. OF
LECTURE
1. MATHE MATICS :-
Permutation and Combination :
Factorial Notation, Fundamental Principles of counting,
Permutation as arrangement, Simple example, combination as
selection, Simple example, relation between nCr and nPr ,
Examples on commercial application of permutation and
combination.
Linear Programm ing :
Sketching of graph, linear equation, Ax+By+C= 0, linear
inequalities . Mathematical formulation of linear
programming problems upto 3 variables. 07
2. STATISTICS :-
Introduction, Meaning, Scope Limitation Of Statistics.
Basic Statistical Concept: - Population Sample, Variable ,
Attribute , Parameters, Statistics
Collection Of Data : -
Primary And Secondary, Sample And Census Survey (Concept Only), Tabulation Of Data Up To Three Characteristics ( Simple Example )
MEASURES ON CENTRAL TENDENCY : -
Arithmetic Mean , Weighted Mean, Combine Mean , Median Mean, Mode, Quartiles ( No Examples On Missing
Frequency). 07
10
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DIPLOMA IN ACCOUNTING AND TAXATION
QUESTION PAPER PATTERN
MAXIMUM MARKS : 60
QUESTION TO BE SET : 04
DURATION : 2 HOURS.
ALL QUESTIONS ARE COMPULSORY CARRYING 15 MARKS EACH.
Q-1 Full length question
or
Full length question 15 marks
Q-2
Q-2 Full length question
or
Full length question 15 marks
15 marks
Q- 3
Q-3 Full length question
Or
Full length question 15 marks
15 marks
Q-4
Q-4 Full length question
Or
Full length question 15 marks
15 marks
NOTE: -
Full length question of 15 marks may be divided into two sub questions of 08 and
07 marks .
Attempt be made to cover all the topics . As far as possible , options may be given
within the same module so that no module is skipped by the students.
Q.4 short notes can be asked , it is advisable to ask 05 short notes and the students
may be expected to answer 03 out of them .
11
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DIPLOMA IN ACCOUNTING AND TAXATION
1.1A.5. BUSINESS COMMUNICATION -1A
SYLLABUS FOR CERTIFICATE COURSE
UNIT CONTENT NO . OF
LECTURES
1. CONCEPT OF COMMUNICATION:
Meaning, Definition, Process, Need, Feedback.
02
2. COMMUNICATION SKILL; THE FOUR
COMMUNICATION SKILLS (LSRW)
How To Make Communication Effective? 02
3. CHANNELS OF COMMUNICATION:
Formal And Informal –Vertical, Horizontal, Diagonal,
Grapevine.
Project : Dialogue Writing 03
02
4. METHODS AND MODES OF COMMUNICATION;
METHODS – Verbal And Non - Verbal, Characteristics Of
Verbal Communication, Characteristics Of Non -Verbal
Communication,. Business Etiquette
Modes – Telephone Communication , SMS Communication ,
Facsimile Communication ( Fax) , VIDEO CONFERENCE ,
E- MAIL COMMUNICTION , Letters of Inquiry, Complaints,
Sales etc.
Project : How To Write An E -Mail 03
02
12
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DIPLOMA IN ACCOUNTING AND TAXATION
QUESTION PAPER PATTERN
MAXIMUM MARKS : 60
QUESTION TO BE SET : 04
DURATION : 2 HOURS.
ALL QUESTIONS ARE COMPULSORY CARRYING 15 MARKS EACH.
Q-1 Objective questions
( * multiple choice/ true or false/ match the columns, fill in blanks) 15 marks
Q-2
Q-2 Full length question
or
Full length question 15 marks
15 marks
Q- 3
Q-3 Full length question
Or
Full length question 15 marks
15 marks
Q-4
Q-4 Full length question
Or
Full length question 15 marks
15 marks
NOTE: -
Full length question of 15 marks may be divided into two sub questions of 08 and
07 marks .
Attempt be made to cover all the topics . As far as possible , options may be given within the same module so that no module is skipped by the students.
13
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DIPLOMA IN ACCOUNTING AND TAXATION
1.1A.6 BUSINESS ECONOMICS – 1A
SYLLABUS FOR CERTIFICATE COURSE
MODULE CONTENT NO. OF
LECTURES
1. DEMAND ANALYSIS: -
Demand Function And Determinants Of Demands - Concept
And Importance Of Elasticity Of Demand:
Income , Cross And Promotional - Consumer Surplus -
Demand Forecasting: Meaning , Significance - Case Studies
07
2. THEORY OF PRODUCTION: - Production Function Short
Run And Long Run – Iso -Quants
07
QUESTION PAPER PATTERN
MAXIMUM MARKS : 60
QUESTION TO BE SET : 04
DURATION : 2 HOURS.
ALL QUESTIONS ARE COMPULSORY CARRYING 15 MARKS EACH.
Q-1 Objective questions
A) sub question to be asked 10 and to be answered any 08
B) sub question to be asked 10 and to be answered any 07
( * multiple choice/ true or false/ match the columns, fill in blanks) 15 marks
Q-2
Q-2 Full length question
or
Full length question 15 marks
15 marks
Q- 3
Q-3 Full length question
Or
Full length question 15 marks
15 marks
Q-4
Q-4 Full length question
Or
Full length question 15 marks
15 marks
NOTE: -
Full length question of 15 marks may be divided into two sub questions of 08 and
07 marks .
Attempt be made to cover all the topics . As far as possible , options may be given within the same module so that no module is skipped by the students.
14
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DIPLOMA IN ACCOUNTING AND TAXATION
1.1A.7 COMMERCE PAPER – 1A
SYLLABUS FOR CERTIFICATE COURSE
Module Contents No. Of Lectures
1. Objective : - 1). To familiarize With Basic Concept Of Business .
1.1). INTRODUCTION TO BUSINESS
Meaning, Features, Scope, Functions And Significance Of Business .
Traditional And Modern Concepts Of Business.
1.2). Objectives Of Business
Meaning, Definition And Classification Of Objectives. 09
2. Objective : - 2). To Develop Knowledge And Understanding Of
Business Environment.
2.1). INTRODUCTION : -
Meaning, Concept And Importance Of Business Environment.
2.2). CONSTITUENTS OF BUSINESSENVIRONMENT. 05
QUESTION PAPER PATTERN
MAXIMUM MARKS : 60
QUESTION TO BE SET : 04
DURATION : 2 HOURS.
ALL QUESTIONS ARE COMPULSORY CARRYING 15 MARKS EACH.
Q-1 Objective questions
A) sub question to be asked 10 and to be answered any 08
B) sub question to be asked 10 and to be answered any 07
( * multiple choice/ true or false/ match the columns, fill in blanks) 15 marks
Q-2
Q-2 Full length question
or
Full length question 15 marks
15 marks
Q- 3
Q-3 Full length question
Or
Full length question 15 marks
15 marks
Q-4
Q-4 Full length question
Or
Full length question 15 marks
15 marks
NOTE: -
Full length question of 15 marks may be divided into two sub questions of 08 and
07 marks .
Attempt be made to cover all the topics . As far as possible , options may be given within the same module so that no module is skipped by the students.
15
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DIPLOMA IN ACCOUNTING AND TAXATION
AC 11/03/2016
Item No. 4.2 (B)
SYLLABUS AND QUESTION
PAPER PATTERN
AT
ADVANCE CERTIFICATE COURSE
OF
DIPLOMA IN ACCOUNTING & TAXATION
Approved by UGC to Birla College with Effect
from the Academic Year 2015- 2016.
(Under NOS and CBSGS)
1
Page 19
DIPLOMA IN ACCOUNTING AND TAXATION
Syllabus and question paper pattern of Advance
Certificate Course (3 months)
SKILL COMPONENTS
Accountancy and Financial Management- 1B
Direct Tax – 1B
Cost Accounting – 1B
GENERAL COMPONENTS
Mathematics and Statistics -1B
Business Communication- 1B
Business Economics paper – 1B
Commerce paper - 1B
2
Page 20
DIPLOMA IN ACCOUNTING AND TAXATION
(Advance Certificate Course - Summary of Syllabus)
1.1B.1. Accountancy & Financial Management – 1B
1. 1B.2 Direct Tax – 1B
1. 1B.3 Cost Accounting -1B
1. 1B.4 Mathematics and Statistics -1B
1. 1B.5 Business Communication 1B
1. 1B.6 Business economics paper – 1B
1. 1B.7 Commerce paper – 1B
NOTE: -
1B INCLUDES ADVANCE CERTIFICATE COURSE
3
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DIPLOMA IN ACCOUNTING AND TAXATION
1.1B.1.Accountancy and Financial Management -1B
SYLLABUS FOR ADVANCE CERTIFICATE COURSE
Module Topics No. of Lectures
1. Departmental Final Accounts
Meaning
Basis of Allocation of Expenses and Income/Receipts
Inter Departmental Transfer : at Cost Price and Invoice Price Stock Reserve
Departmental Trading and profit and Loss Account and Balance Sheet 08
2. Accounting for Hire Purchase 05
Meaning
Calculation of Interest
Accounting for Hire Purchase Transactions by asset purchase method based
on full cash price
Journal entries, ledger accounts and disclosure in balance sheet for hirer and vendor
(excluding default, repossession and calculation of cash price)
3 Stock V aluation 03
Valuation of closing stock as per FIFO and weighted average cost
method
QUESTION PAPER PATTERN
MAXIMUM MARKS : 60
QUESTION TO BE SET : 04
DURATION : 2 HOURS.
ALL QUESTIONS ARE COMPULSORY CARRYING 15 MARKS EACH.
Q-1 Objective questions
A) sub question to be asked 10 and to be answered any 08
B) sub question to be asked 10 and to be answered any 07
( * multiple choice/ true or false/ match the columns, fill in blanks) 15 marks
Q-2
Q-2 Full length question
or
Full length question 15 marks
15 marks
Q- 3
Q-3 Full length question
Or
Full length question 15 marks
15 marks
Q-4
Q-4 Full length question
Or
Theory Question 15 marks
15 marks
4
Page 22
DIPLOMA IN ACCOUNTING AND TAXATION
NOTE: -
Full length question of 15 marks may be divided into two sub questions of 08 and
07 marks .
Q.4 short notes can be asked , it is advisable to ask 05 shortnotes and the students
may be expected to answer 03 out of them .
Attempt be made to cover all the topics . As far as possible , options may be given
within the same module so that no module is skipped by the students.
5
Page 23
DIPLOMA IN ACCOUNTING AND TAXATION
1.1B.2. DIRECT TAX – 1B
SYLLABUS FOR ADVANCE CERTIFICATE COURSE
Module Topics No. of
Lectures
1. INCOME FROM HOUSE PROPERTY ( SEC 22 TO 27 )
Introduction —Basis Of Charge—Annual Value Of House Property —Income From
House Property Let Out —Income From Self Occupied House Property —Deduction
Under The Head Income From House Property —Set Off And Carry Forward Of Loss—
Amount Not Deductable —Recovery Of Unrealized Rent For A.Y. 2001- 02 Or Earlier
Years—Recovery Of Unrealized Rent Of A.Y.2002 -03 And Subsequent Years —
Arrears Of Rent Received 08
2. PROFITS AND GAIN OF BUSINESS AND PROFESSION ( SEC 28 TO 44 )
Introduction —Provisions —Basis Of Charge—Ho w To Compute Income From Profits
And Gains Of Business And Profession —Deductions —General Expenditure —
Expenditure On Advertisement —Amounts Not Deductable —Expenses Or Payments
Not Deductable In Certain Circumstances—Certain Deduction To Be Allowed Only On
Payment Basis—Procedure To Compute Income From Business Or Profession —Set
Off Of Business Loss.
08
QUESTION PAPER PATTERN
MAXIMUM MARKS : 60
QUESTION TO BE SET : 04
DURATION : 2 HOURS.
ALL QUESTIONS ARE COMPULSORY CARRYING 15 MARKS EACH.
Q-1 Objective questions
A) sub question to be asked 10 and to be answered any 08
B) sub question to be asked 10 and to be answered any 07
( * multiple choice/ true or false/ match the columns, fill in blanks) 15 marks
Q-2
Q-2 Full length question
or
Full length question 15 marks
15 marks
Q- 3
Q-3 Full length question
Or
Full length question 15 marks
15 marks
Q-4 Full length question 15 marks
6
Page 24
DIPLOMA IN ACCOUNTING AND TAXATION
Q-4 Or
Theory Question
15 marks
NOTE: -
Full length question of 15 marks may be divided into two sub questions of 08 and
07 marks .
Q.4 short notes can be asked , it is advisable to ask 05 shortnotes and the students
may be expected to answer 03 out of them .
Attempt be made to cover all the topics . As far as possible , options may be given
within the same module so that no module is skipped by the students.
7
Page 25
DIPLOMA IN ACCOUNTING AND TAXATION
1.1B.3. Cost Accounting – 1B
SYLL ABUS FOR ADVANCE CERTIFICATE COURSE
Module Topics No. of
Lectures
1. Labour Cost:
i. Attendance and payroll procedures, overview of statutory requirements, overtime, idle
time and incentives
ii. Labour turnover
iii. Utilization of labour, direct and indirect labour, charging of labour cost, identifying
labour hours with work orders or batches or capital jobs
iv. Efficiency rating procedures
v. Remuneration and incentives schemes
Simple practical problems based on -
Preparation of labour cost statement
08
2.. Overheads:
Functional Analysis - Factory, Administration, Selling, Distribution, Behavioral analysis-
Fixed, Variable, Semi - Variable – Cost
Simple practical problems based on -
Departmentalization and apportionment of primary overheads,
08
QUESTION PAPER PATTERN
MAXIMUM MARKS : 60
QUESTION TO BE SET : 04
DURATION : 2 HOURS.
ALL QUESTIONS ARE COMPULSORY CARRYING 15 MARKS EACH.
Q-1 Objective questions
A) sub question to be asked 10 and to be answered any 08
B) sub question to be asked 10 and to be answered any 07
( * multiple choice/ true or false/ match the columns, fill in blanks) 15 marks
Q-2
Q-2 Full length question
or
Full length question 15 marks
15 marks
8
Page 26
DIPLOMA IN ACCOUNTING AND TAXATION
Q- 3
Q-3 Full length question
Or
Full length question 15 marks
15 marks
Q-4
Q-4 Full length question
Or
Theory Question 15 marks
15 marks
NOTE: -
Full length question of 15 marks may be divided into two sub questions of 08 and
07 marks .
Q.4 short notes can be asked , it is advisable to ask 05 shortnotes and the students
may be expected to answer 03 out of them .
Attempt be made to cover all the topics . As far as possible , options may be given within the same module so that no module is skipped by the students.
9
Page 27
DIPLOMA IN ACCOUNTING AND TAXATION
Syllabus For Advance Certificate Course For General Component
1.1B.4 MATHEMATICS AND STATISTICS -1B
SYLLABUS FOR ADVANCE CERTIFICATE COURSE
Module Topics No. of
Lectures
1. MATHEMATICS: - SHARES AND MUTUAL FUNDS
SHARES : -
Concept Of Shares, Face Value, Market Value , Dividend ,
Equity Shares , Preferential Shares , Bonus Shares , Simple
Examples
Mutual Funds : - Simple Problems On Calculation Of Net
Income After Considering Entry Load , Dividend , Change In
Net Asset Value (N. A.V) And Exit Load. Averaging Of Price
Under The Systematic Investment Plan (S.I.P)
06
2. STATISTICS: -
Measure Of Dispersion: -
Range, Quartile Deviation, Mean Deviation From Mean
Standard Deviation And There Relative Measures. (Concept
Of Shift Of Origin And Change Of Scale Are Not To Be
Done). 07
10
Page 28
DIPLOMA IN ACCOUNTING AND TAXATION
QUESTION PAPER PATTERN
MAXIMUM MARKS : 60
QUESTION TO BE SET : 04
DURATION : 2 HOURS.
ALL QUESTIONS ARE COMPULSORY CARRYING 15 MARKS EACH.
Q-1 Full length question
or
Full length question 15 marks
Q-2
Q-2 Full length question
or
Full length question 15 marks
15 marks
Q- 3
Q-3 Full length question
Or
Full length question 15 marks
15 marks
Q-4
Q-4 Full length question
Or
Full length question 15 marks
15 marks
NOTE: -
Full length question of 15 marks may be divided into two sub questions of 08 and
07 marks .
Q.4 short notes can be asked , it is advisable to ask 05 short notes and the students
may be expected to answer 03 out of them .
Attempt be made to cover all the topics . As far as possible , options may be given
within the same module so that no module is skipped by the students.
11
Page 29
DIPLOMA IN ACCOUNTING AND TAXATION
1.1B.5. BUSINESS COMMUNICATION- 1B
SYLLABUS FOR ADVANCE CERTIFICATE COURSE
Module Topics No. of Lectures
1. BARRIERS TO COMMUNICATION ;
Physical, Semantic, Language, Socio - Cultural And
Psychological.
How To Overcome This Barriers ?
(Project : Case Study Of Semantic Barriers)
03
03
2. WRITING SKILL:
Parts , Structure,, Layout. Principles Of Effective Letter
Writing.
Job Application , Inquiry Letter / Quotation Writing
Sales Letter , Consumer Grievance Petition, Right to Information Letter(RTI Act)
04
03
QUESTION PAPER PATTERN
MAXIMUM MARKS : 60
QUESTION TO BE SET : 04
DURATION : 2 HOURS.
ALL QUESTIONS ARE COMPULSORY CARRYING 15 MARKS EACH.
Q-1 Objective questions
( * multiple choice/ true or false/ match the columns, fill in blanks) 15 marks
Q-2
Q-2 Full length question
or
Full length question 15 marks
15 marks
Q- 3
Q-3 Full length question
Or
Full length question 15 marks
15 marks
Q-4
Q-4 Full length question
Or
Full length question 15 marks
15 marks
NOTE: -
Full length question of 15 marks may be divided into two sub questions of 08 and
07 marks .
Attempt be made to cover all the topics . As far as possible , options may be given within the same module so that no module is skipped by the students.
1.1B.6 BUSINESS ECONOMICS – 1B
12
Page 30
DIPLOMA IN ACCOUNTING AND TAXATION
SYLLABUS FOR ADVANCE CERTIFICATE COURSE
Module Topics No. of Lectures
1. Producers Equilibrium - Return To Scale - Economies
Of Scale- Case Studies
07
2. Theory Of Cost: - Cost Concept : Economics And
Accounting Cost, Fixed And Variable Cost ,
Opporunity Cost - Behaviour Of Cost Curves: Short
Run And Long – Producers Surplus.
06
QUESTION PAPER PATTERN
MAXIMUM MARKS : 60
QUESTION TO BE SET : 04
DURATION : 2 HOURS.
ALL QUESTIONS ARE COMPULSORY CARRYING 15 MARKS EACH.
Q-1 Objective questions
A) sub question to be asked 10 and to be answered any 08
B) sub question to be asked 10 and to be answered any 07
( * multiple choice/ true or false/ match the columns, fill in blanks) 15 marks
Q-2
Q-2 Full length question
or
Full length question 15 marks
15 marks
Q- 3
Q-3 Full length question
Or
Full length question 15 marks
15 marks
Q-4
Q-4 Full length question
Or
Full length question 15 marks
15 marks
NOTE: -
Full length question of 15 marks may be divided into two sub questions of 08 and
07 marks .
Q.4 short notes can be asked , it is advisable to ask 05 short notes and the students
may be expected to answer 03 out of them .
Attempt be made to cover all the topics . As far as possible , options may be given
within the same module so that no module is skipped by the student
1.1B.7 COMMERCE PAPER – 1B
13
Page 31
DIPLOMA IN ACCOUNTING AND TAXATION
SYLLABUS FOR ADVANCE CERTIFICATE COURSE
Module Topics No. of Lectures
1. Objective: - A. To Make Students Aware About
Recent Trends In Business.
B. To Develop Understanding About
Entrepreneurship And Qualities Of Entrepreneur
Liberalization, Globalization, Privatization.
C. Types And Competencies Of Entrepreneur.
D. Problems Of Women Entrepreneur . 09
04
QUESTION PAPER PATTERN
MAXIMUM MARKS : 60
QUESTION TO BE SET : 04
DURATION : 2 HOURS.
ALL QUESTIONS ARE COMPULSORY CARRYING 15 MARKS EACH.
Q-1 Objective questions
A) sub question to be asked 10 and to be answered any 08
B) sub question to be asked 10 and to be answered any 07
( * multiple choice/ true or false/ match the columns, fi ll in blanks) 15 marks
Q-2
Q-2 Full length question
or
Full length question 15 marks
15 marks
Q- 3
Q-3 Full length question
Or
Full length question 15 marks
15 marks
Q-4
Q-4 Full length question
Or
Full length question 15 marks
15 marks
NOTE: -
Full length question of 15 marks may be divided into two sub questions of 08 and
07 marks .
Q.4 short notes can be asked , it is advisable to ask 05 short notes and the students
may be expected to answer 03 out of them .
Attempt b e made to cover all the topics . As far as possible , options may be given
within the same module so that no module is skipped by the students.
14
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DIPLOMA IN ACCOUNTING AND TAXATION
AC 11/03/2016
Item No. 4.2 (C)
SYLLABUS AND QUESTION
PAPER PATTERN
AT
DIPLOMA COURSE
OF
DIPLOMA IN ACCOUNTING & TAXATION
Approved by UGC to Birla College with Effect
from the Academic Year 2015- 2016.
(Under NOS and CBSGS)
1
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DIPLOMA IN ACCOUNTING AND TAXATION
Syllabus an d question paper pattern of Diploma
Course (3 months)
SKILL COMPONENTS
Accountancy and Financial Management- 2
Direct Tax - 2
Cost Accounting - 2
GENERAL COMPONENTS
Mathematics and Statistics -2
Business Communication -2
Business Economics paper – 2
Commerce paper - 2
2
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DIPLOMA IN ACCOUNTING AND TAXATION
DIPLOM A in ACCOUNTING AND TAXATION
(SUMMARY OF SYLLABUS)
( DIPLOMA IN ACCOUNTING AND TAXATION )
1.2.1 ACCOUNTING & FINANCIAL MANAGEMENT -2
1.2.2 DIRECT TAX -2
1.2.3 COST ACCOUNTING -2
1.2.4 MATHEMATICS AND STATISTICS -2
1.2.5 BUSINESS COMMUNICATION - 2
1.2.6 BUSINESS ECOCOMICS PAPER – 2
1.2.7 COMMERCE PAPER – 2
3
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DIPLOMA IN ACCOUNTING AND TAXATION
1.2.1 Accountancy and Financial Management -2
SYLLABUS
Module Topics No. of Lectures
1 Accounting from Incomplete Records 08
Introduction
Problems on preparation of final accounts of Proprietary Trading
Concern (conversion method)
2 Consignment Accounts 08
Accounting for consignment transactions
Valuation of stock
Invoicing of goods at higher price
(excluding overriding commission, normal/abnormal losses)
3 Branch Accounts 08
Meaning/ Classification of branch
Accounting for Dependent Branch not maintaining full books:
Debtors method
Stock and debtors method
4 Accounting with the use of Accounting Software 08
Introduction
Preparation of books and trial balance with the use of accounting
Software
QUESTION PAPER PATTERN
MAXIMUM MARKS : 60
QUESTION TO BE SET : 04
DURATION : 2 HOURS.
ALL QUESTIONS ARE COMPULSORY CARRYING 15 MARKS EACH.
Q-1 Objective questions
A) sub question to be asked 10 and to be answered any 08
B) sub question to be asked 10 and to be answered any 07
( * multiple choice/ true or false/ match the columns, fill in blanks) 15 marks
Q-2
Q-2 Full length question
or
Full length question 15 marks
15 marks
Q- 3 Full length question 15 marks
4
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DIPLOMA IN ACCOUNTING AND TAXATION
Q-3 Or
Full length question
15 marks
Q-4
Q-4 Full length question
Or
Theory Question 15 marks
15 marks
NOTE: -
Full length question of 15 marks may be divided into two sub questions of 08 and
07 marks .
Q.4 short notes can be asked , it is advisable to ask 05 short notes and the students
may be expected to answer 03 out of them .
Attempt be mad e to cover all the topics . As far as possible , options may be
given within the same module so that no module is skipped by the students
5
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DIPLOMA IN ACCOUNTING AND TAXATION
1.2.2. DIRECT TAX – 2
SYLLABUS
MODULE CONTENTS No.
1 Capital Gains (S. 45 , 48 –50 , 54) 10
Basis of charge –there must be a capital asset –capital asset must be
transferred –date of transfer within previous year – how capital gains are
computed –full value of consideration – expenditure on transfer – actual cost
of acquisition – deemed cost of acquisition – cost of improvement – indexed
cost –capital gain in certain special cases –capital gain on sale of residential
house –illustrations .
2 Income From Other S ources (S. 56 –59 ) 7
Introduction –basis of charge –deductions –expenses disallowed –recovery
against earlier deductions – exempt incomes – worksheet /rapid revis ion –
Illustrations .
3 Deductions From Gross T otal Income (S. 80A ,S. 80B ,S. 80C ,S. 80CCC ,80D
,80DD ,80E & S. 80U) 5
Introduction –gross total income –deductions V/S exemptions –principles of
deduc tion –deductions in respect of savings – contribution to pension funds
–medical insurance premium paid – maintenance of handicapped dependant
–interest on loan for higher education – deduction for handicapped resident
individual –worksheet /rapid revis ion –illustrations .
4 Computation Of Total I ncome 10
How to compute total income –Worksheet 10.1: Computing Total Income –
illustrations .
QUESTION PAPER PATTERN
6
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DIPLOMA IN ACCOUNTING AND TAXATION
MAXIMUM MARKS : 60
QUESTION TO BE SET : 04
DURATION : 2 HOURS.
ALL QUESTIONS ARE COMPULSORY CARRYING 15 MARKS
EACH.
Q-1 Objective questions
A) sub question to be asked 10 and to be answered any 08
B) sub question to be asked 10 and to be answered any 07
( * multiple choice/ true or false/ match the columns, fill in
blanks) 15 marks
Q-2
Q-2 Full length question
or
Full length question 15 marks
15 marks
Q- 3
Q-3 Full length question
Or
Full length question 15 marks
15 marks
Q-4
Q-4 Full length question
Or
Theory Question 15 marks
15 marks
NOTE: -
Full length question of 15 marks may be divided into two sub questions of
08 and 07 marks .
Q.4 short notes can be asked , it is advisable to ask 05 shortnotes and the
students may be expected to answer 03 out of them .
Attempt be made to cover all the topics . As far as possible , options may be given within the same module so that no module is skipped by the
students
7
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DIPLOMA IN ACCOUNTING AND TAXATION
1.2.3 Cost Accounting – Introduction and Basic Concepts -2
SYLLABUS
QUESTION PAPER PATTERN
MAXIMUM MARKS : 60
QUESTION TO BE SET : 04
DURATION : 2 HOURS.
ALL QUESTIONS ARE COMPULSORY CARRYING 15 MARKS EACH.
Q-1 Objective questions
A) sub question to be asked 10 and to be answered any 08
B) sub question to be asked 10 and to be answered any 07
( * mult iple choice/ true or false/ match the columns, fill in blanks) 15 marks
Q-2
Full length question
or 15 marks
Module Topics No.of
Lecture s
1 Contract costing: 12
Progress payments, retention money, contract accounts, accounting for
material , accounting for tax deducted at source by the contractee ,
accounting for plant used in contract , treatment of profit on incomplete
contracts , contract profit and balance sheet entries .
Note –simple practical problems.
2 Process costing : 12
Process loss , abnormal gains and losses , joint products and by
products.
Excluding equivalent units inter -process profit.
Note –simple practical problems based on process costing and joint and
by products.
3 Introduction to marginal costing : 08
Marginal costing meaning , applications , advantages, limitations ,
contribution , breakeven analysis and profit volume graph.
Note –simple practical problems based on marginal costing excluding
decision making.
8
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DIPLOMA IN ACCOUNTING AND TAXATION
Q-2 Full length question 15 marks
Q- 3
Q-3 Full length question
Or
Full length question 15 marks
15 marks
Q-4
Q-4 Full length question
Or
Theory Question 15 marks
15 marks
NOTE: -
Full length question of 15 marks may be divided into two sub questions of 08 and
07 marks .
Q.4 short notes can be asked , it is advisable to ask 05 shortnotes and the students
may be expec ted to answer 03 out of them
Attempt be made to cover all the topics . As far as possible , options may be given within the same module so that no module is skipped by the students .
9
Page 41
DIPLOMA IN ACCOUNTING AND TAXATION
1.2.4 MATHEMATICS AND STATISTICS TECHNIQUES –2
SYLLABUS
[A] MATHEMATICS
Module Contents No. of lectures
1 Functions, Derivatives and Their Applications 07
a. Concept of real functions :- constant function, linear
function, x n , ex, ax, log x.Demand, Supply, Total Revenue,
A verage Revenue, Total cost, Average cost and Profit
function. Equilibrium Point, Break -even point.
b. Derivative of functions:
i . Deri vati ve as rate measure, Deri vati ve of x n , ex, ax, log x.
ii. Rule s of de riva tive s : S ca la r multiplica tion, s um, diffe re nce ,
product, quotient
(Statements only), Simple problems. Second order deri vati ves.
iii. Applica tions : Ma rgina l Cos t, Ma rgina l Re ve nue , Ela s ticity
of Demand. M axi ma and
Minima for functions in Economics and Commerce.
(Examination Questions on this unit should be application
oriented only.)
2 Interest and Annuity 07
a. Interest: Simple Interest, Compound Interest (Nominal &
Ef f ecti ve Rate of I nterest),.
Calculations involving upto 4 time periods.
b. Annuity: Annuity Immediate and its Present value, Future
val ue. Equated Monthly
Installments (EMI) using reducing balance method &
amorti zati on of l oans. Stated
A nnual Rate & A f f ecti ve A nnual Rate Perpetui ty and i ts
present val ue. Si mpl e probl ems
Involving up to 4 time periods.
[B] STATISTICS
3 Bivariate Linear Correlation and Regression 07
a. Correlation Analysis: Meaning, Types of Correlation,
Determination of Correlation:
Scatter diagram, Karl Pearson’ s method of Correlation Coefficient (excluding Bivariate
Frequency Distribution Table) and Spearman’ s Rank Correlation Coef f i ci ent.
b. Regression Analysis: Meaning, Concept of Regression
10
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DIPLOMA IN ACCOUNTING AND TAXATION
equations, Slope of the
Regression Line and its interpretation. Regression
Coe fficie nts (e xcluding Biva ria te
Frequency Distribution Table), Relationship between Coefficient of Correlation and
Regression Coefficients , Finding the equations of Regression lines by method of Least
Squares.
4 Time series and Index Numbers 06
a. Time series : Concepts and components of a time series.
Representation of trend by
Freehand Curve Method, Estimation of Trend using Moving Average Method and Least
Squares Method (Linear Trend only ).
QUESTION PAPER PATTERN
MAXIMUM MARKS : 60
QUESTION TO BE SET : 04
DURATION : 2 HOURS.
ALL QUESTIONS ARE COMPULSORY CARRYING 15 MARKS EACH.
Q-1 Objective questions
A) sub question to be asked 10 and to be answered any 08
B) sub question to be asked 10 and to be answered any 07
( * multiple choice/ true or false/ match the columns, fill in blanks) 15 marks
Q-2
Q-2 Full length question
or
Full length question 15 marks
15 marks
Q- 3
Q-3 Full length question
Or
Full length question 15 marks
15 marks
Q-4
Q-4 Full length question
Or
Full length question 15 marks
15 marks
11
Page 43
DIPLOMA IN ACCOUNTING AND TAXATION
NOTE: -
Full length question of 15 marks may be divided into two sub questions of 08 and
07 marks .
Attempt be made to cover all the topics . As far as possible , options may be
given within the same module so that no module is skipped by the students
12
Page 44
DIPLOMA IN ACCOUNTING AND TAXATION
1.2.5. BUSINESS COMMUNICATION- 2
SYLLABUS
Module Contents No. of lectures
1 Presentation Skills 04
1. Presentations – (to be tested in tutorials only) 4
Principles of Effective Presentation
Effective use of OHP
Effective use of Transparencies
How to make a Power -Point Presentation
2 Group Communication 15
1. Interviews – 5
Group Discussion
Preparing for an Interview
Types of Interviews – Selection, Appraisal, Grievance, Exit
2. Meetings -- 4
Need and Importance of Meetings, Conduct of Meeting and Group
Dynamics
Role of the Chairperson, Role of the Participants
Drafting of Notice, Agenda and Resolutions
3. Conference – 3
Meaning and Importance of Conference Organizing a Conference
Modern Methods: Video and Tele – Conferencing
4. Public Relations – 3
Meaning
Functions of PR Department
External and Internal Measures of PR
3 Business Correspondence 08
1. Trade Letters – 10
Order, Credit and Status Enquiry, Collection (just a brief introduction to be given)
Only following to be taught in detail: -
Letters of Inquiry
Letters of Complaints, Claims, Adjustments
Sales Letters, promotional leaflets and fliers
Consumer Grievance Letters
[Teachers must provide the students with theoretical constructs wherever
necessary in order to
create awareness. However students should not be tested on the theory.]
13
Page 45
DIPLOMA IN ACCOUNTING AND TAXATION
QUESTION PAPER PATTERN
MAXIMUM MARKS : 60
QUESTION TO BE SET : 04
DURATION : 2 HOURS.
ALL QUESTIONS ARE COMPULSORY CARRYING 15 MARKS EACH.
Q-1 Objective questions
( * multiple choice/ true or false/ match the columns, fill in blanks) 15 marks
Q-2
Q-2 Full length question
or
Full length question 15 marks
15 marks
Q- 3
Q-3 Full length question
Or
Full length question 15 marks
15 marks
Q-4
Q-4 Full length question
Or
Full length question 15 marks
15 marks
NOTE: -
Full length question of 15 marks may be divided into two sub questions of 08 and
07 marks .
Attempt be made to cover all the topics . As far as possible , options may be given within the same module so that no module is ski pped by the students .
14
Page 46
DIPLOMA IN ACCOUNTING AND TAXATION
1.2.6 BUSINESS ECONOMICS - PAPER 2
SYLLABUS
Module Content No.of lectures
1 MARKET STRUCTURE 09
Short‐run and long‐run equilibrium of a firm and Industry
under perfect competition – Sources
of monopoly – Short‐run and long‐run equilibrium of a firm
under monopoly – Features:
Monopolistic Competition and Oligopoly – Case studies
2 PRICING PRACTICES AND MARKET FAILURE 09
Pricing Practices: Price Discrimination, Dumping,
Marginal‐cost pricing, Cost‐plus pricing,
Multiple‐product pricing.
Market Failure: Concept of market failure and inefficiency
(Productive and allocative inefficiency
using PPC) – Causes of market failure (Public goods, Market
power, Externalities , Information
asymmetry and Equity) – Government intervention and
market efficiency – Case studies
3 09
Capital Budgeting
Capital Budgeting: Meaning and Importance‐ Investment
Criteria: Pay Back Period Method, Net
Present Value Method, and Internal Rate of Return Method ‐
Case Studies.
15
Page 47
DIPLOMA IN ACCOUNTING AND TAXATION
QUESTION PAPER PATTERN
MAXIMUM MARKS : 60
QUESTION TO BE SET : 04
DURATION : 2 HOURS.
ALL QUESTIONS ARE COMPULSORY CARRYING 15 MARKS EACH.
Q-1 Objective questions
A) sub question to be asked 10 and to be answered any 08
B) sub question to be asked 10 and to be answered any 07
( * multiple choice/ true or false/ match the columns, fill in blanks) 15 marks
Q-2
Q-2 Full length question
or
Full length question 15 marks
15 marks
Q- 3
Q-3 Full length question
Or
Full length question 15 marks
15 marks
Q-4
Q-4 Full length question
Or
Full length question 15 marks
15 marks
NOTE: -
Full length question of 15 marks may be divided into two sub questions of 08 and
07 marks .
Attempt be made to cover all the topics . As far as possible , options may be
given within the same module so that no module is skipped by the students
16
Page 48
DIPLOMA IN ACCOUNTING AND TAXATION
1.2.7 COMMERCE PAPER – 2
SYLLABUS
Modu
le Contents No. of
lectures
1 CONCEPT OF SERVICES : 03
1 I ntroduction : Meaning, Characteristics,Scope and Classification of
Servi ces – Importance of servi ce sector in the Indian context .
2 Marketing Mix : - Consumer expectati ons, Servi ces M i x, - Product, Place,
Price, Promotion, Process of Servi ces del i very, Physi cal evidence and people .
2 RETAILING : 03
1 I ntroduction : Concept of organized and unorganized
retailing , Trends in retailing, growth of
organized retailing in India, Survival
strategies for unorganized Retai l ers.
2 Retail Scenario : Retail Scenario in India and
Global context – Prospects andChallenges in India.
M al l M anagement – RetailFranchising. FDI in Retailing, Careers inRetailing.
3 RECENT TRENDS IN SERVICE SECTOR : 10
1 I T ES Sector : Concept and scope of BPO, KPO, LPO and
ERP.
2 Banking and I nsurance Sector : ATM, Debit & Credit Cards,
I nternet Banki ng – Opening of Insurance sector for private players, FDI and its
impact on Banking and Insurance Sector in India.
3 L ogistics : Net working – Importance – Challenges.
4 E-COMMERCE 11
1 I ntroduction : Meaning, Features, Functions and
Scope of E -Commerce- Importance and
Limitations of E -Commerce.
2 Types of : Basic ideas and Major activities of B2C,
E-Commer ce B2B, C2C.
3 Present status: Transition to E -Commerce i n I ndi a, of E-Commer ce E-
Transition Challenges for Indian in I ndia : Corporates; on- l i ne M arketi ng
Research.
17
Page 49
DIPLOMA IN ACCOUNTING AND TAXATION
QUESTION PAPER PATTERN
MAXIMUM MARKS : 60
QUESTION TO BE SET : 04
DURATION : 2 HOURS.
ALL QUESTIONS ARE COMPULSORY CARRYING 15 MARKS EACH.
Q-1 Objective questions
A) sub question to be asked 10 and to be answered any 08
B) sub question to be asked 10 and to be answered any 07
( * multiple choice/ true or false/ match the columns, fill in blanks) 15 marks
Q-2
Q-2 Full length question
or
Full length question 15 marks
15 marks
Q- 3
Q-3 Full length question
Or
Full length question 15 marks
15 marks
Q-4
Q-4 Full length question
Or
Full length question 15 marks
15 marks
NOTE: -
Full length question of 15 marks may be divided into two sub questions of 08 and
07 marks .
Attempt be made to cover all the topics . As far as possible , options may be
given within the same module so that no module is skipped by the students .
18