DAY WISE STUDY DATA

Number of Number of Pages Practice /

Ser No Date Subject Hours Allotted Description Remarks
 Costing

Number
Time Required Date
Ser No Description Weightage of Hours Remarks
in Hrs Completed
Taken
1 Introduction to cost and management accounting
2 Material costing
3 Employee cost and direct expenses
4 Overheads- Absorbtion costing method
5 Activity based costing
6 Cost sheet
7 Cost accounting systems
Module 2
8 Unit and batch costing
9 Job costing
10 Process and operating costing
11 Joint products and by products
12 Servise costing
13 Standard costing
14 Marginal costing
15 Budgets and budgetery control
 ACCOUNTS

Number
Time Required Date of Hours
Ser No Description Weightage in Hrs Completed Taken Remarks
1 Accounting Fundamentals 15%
Frame works 1
Accounting Principals 1
Capital and Revenue Transactions 1
Accouting Cycle 3
General Ledger 2
Cash Book BRS 2
Trail Balance 1
Adjustments and Rectifications 4
2 Bills of Exchange Consignment and Joint Venture 10%
Bills of Exchange 2
Consignment 3
Joint Venture 3
3 Preparation of Final Accounts, NPO, Incomplete Records 20%
Preparation of Final Accounts 3
NPO 3
Incomplete Records 4
4 Partnership Accounting 20%
Admission of Partner 2
Retirement of Partner 2
Death of Partner 2
Treatment of Joint life policy 2
Desolution of Partnership Farms 2
Amalagamantion 2
Converstion 2
LLP 2
5 Lease, Branch and Department Accounts 15%
Lease Accounting 2
 Branch and Departmental Accounts 3
Insurance Claims for Loss of Stock and Loss of Profit 3
Hire Purchase and Installement Sale Transactions 3
6 Accounting Standards 20%
GAAP 1
AS 1
Convergence to Ind AS - Applicability and Scope 1
Disclosre of Accouting Policies (AS1) 1
Property Plant and Equipment (AS10) 2
The Effect of Changes in Foreign Exchange Rate (AS 11) 2
Accounting for Governemnt Grants (AS 12) 3
Borrowing Cost (AS 16) 3
Accouting for Taxes on Income (AS 22) 3
100% 77
Days 6.42
 COST ACCOUNTING

Number
Time Required Date of Hours
Ser No Description Weightage in Hrs Completed Taken Remarks
1 Introdction to Cost Accounting 5% 1
2 Cost Assertainment - Element of Cost 15%
Material Cost 3
Employ Cost 3
Direct Expenses 3
Over Heads 3
3 Cost Accounting Standards 10% 5
4 Cost Book Keeping 10% 5
5 Methods of Costing 30%
Job Costing 2
Batch Costing 2
Contract Costing 3
Process Costing 3
Operating Costing 2
6 Cost Accounting Techniques 30%
Marginal Costing 3
Standard Costing and Variance Analysis 4
Budget and Bugetary Control 4
100% 46
Days 3.83
 DIRECT TAX

Number
Time Required Date of Hours
Ser No Description Weightage in Hrs Completed Taken Remarks
1 Basics of Income Tax Act 10%
Basic Concepts 1
Residential Status and Scope of Total Income 1
Agriculture Income 1
Income which do not form part of total income 2
2 Heads of Income 25%
Salaries 2
Income from House Property 2
Profit and Gains of Business or Professon 4
Capital Gains 4
Income from Other Scources 2
3 Total income and Tax Liability of Indicual and HUF 15%
Clubing of income 2
Set of carry forwad of loss 1
Deduction, Rebate and Relief 2
Taxation of Individual & HUF 1
Advance Tax 2
Tax deducted at source and tax collected at source 4
Filling of return of income 2
PAN 1
Self Assesment and Intimation 1
50% 35
Days 2.92
 INDIRECT TAX

Number
Time Required Date of Hours
Ser No Description Weightage in Hrs Completed Taken Remarks
1 Concept of Indirect Tax 5% 4
2 Goods and Service Tax (GST) Laws 35%
Introduction to GST Law 1
Levy and collection of CGST and IGST 1
Input Tax credit 2
Computation of GST Liability 3
Registration 2
Tax Invoice - Electronic Way Bill 1
Returns and Payment of Taxes 2
3 Customs Act and Rules 10%
Basic Concept and Definations 2
Type of Duties 2
Valuation of Rules 2
Computation of Assessable Value and Duties 2
50% 24
Days 2.00