Syllabus of lecturer of NTRCA in Accounting A. Financial Accounting: i. Introduction: Need and importance of Accounting, Accounting concepts and Conventions, Double entry system of Accounting, Accounting cycle up to Preparation of work sheet, Recent trends in Accounting. ii. Preparation of Trading. Profit and Loss Account and Balance Sheet of sole Proprietorship. Partnership and Companies. iii. Depreciation: Methods of depreciation: Provisions and Reserves and their treatment in Accounting. iv. Valuation Concept: Valuation of goodwill and shares. v. Accounting Information system: Basic concepts. Principles of accounting information systems, developing an Accounting system Merchandised Accounting system. B. Auditing: Introduction: Objectives, advantages and techniques of Auditing-system of Internal check. Internal Control and Internal Audit. Vouching Verification and valuation of Assets and Liabilities, Auditor Duties and Liabilities- C. Income Tax: Income-Classes of Income- Heads of Income, General Rules underlying Assessment of Income Tax for Individual. D. Cost and Management Accounting: i. Introduction: Meaning, Objectives and Advantages of Cost and Management Accounting, Cost classification. ii. Methods of Costing. iii. Accounting for Materials, Labor and Overheads. iv. Cost-volume-Profit Analysis: Computation of break-even point, construction of break-even chart, break-even analysis for decision making, Changes in fixed cost, Volume. Price, Sales Mix and Margin of Safety. v. Budgetary Control and Elementary idea of standard costing
Posted on: Sun, 16 Nov 2014 07:25:35 +0000
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