NBU, CBCS DSE – 3 (a) Computerised Accounting & Systems Syllabus

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B.Com. Honours Program:
Semester - VI
 
Course: DSE – 3 (a) COMPUTERISED ACCOUNTING & SYSTEMS
 
Marks: 75                                                                               Lectures: 30, Practical Lab: 70
 
Objectives: This course seeks to enhance the skills needed for computerized accounting system
and to enable the students to develop simple accounting applications.
 
Unit-1:  Computerized Accounting Systems(10 Lectures 26 Practical Lab)
 
Computerized Accounting Systems: Computerized Accounts by using any popular accounting software: Creating a Company; Configure and Features settings; Creating Accounting Ledgers and Groups; Creating Stock Items and Groups; Vouchers Entry; Generating Reports - Cash Book, Ledger Accounts, Trial Balance, Profit and Loss Account, Balance Sheet, Cash Flow Statement Selecting and shutting a Company; Backup and Restore data of a Company
 
Unit – 2: Preparation of Return of Income( 8Lectures 26 Practical Lab )
Filing of returns: Manually, On-line filing of Returns of Income & TDS; Provision & Procedures of Compulsory On-Line filing of returns for specified assesses.
 
Unit-3: Computerized Accounting: Using Generic Software (12 Lectures, 18 Practical
Lab)
Taxation: TDS
Auditing in Computerized Accounting system: Statutory Audit, Voucher verification, Verification
of related party transaction, CAAT: Various Tools
 
Note:
Teaching arrangements need to be made in the computer Lab
 
Software
 
-         Vinod Kumar Singhania, e-filing of Income Tax Returns and Computation of Tax, Taxmann Publication Pvt. Ltd, New Delhi. Latest version
-         ‘Excel Utility’ available at incometaxindiaefiling.gov.in
 
Suggested Readings:
The suggested readings and guidelines shall be notified by the university department at least
once in three years based on the selected software.

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