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Syllabus
Income Tax Law and Practice
Income Tax Law and Practice (Syllabus)
Unit 1 :
Basic concept: Income, agricultural income, assessment year, gross total income, total income,
maximum marginal rate of tax. Permanent Account Number(PAN),
Residential status, Exempted income under section 10.
Unit 2 :
Computation of income under different heads – Salaries, Income from house Property
Unit 3:
Computation of income under different heads - Profits or gains of business or profession, Capital gains,
Income from other sources
Unit 4:
Deductions from gross total income u/s 80C, Rebates and reliefs
Unit 5:
Computation of total income of individuals,. Tax liability of an individual
Money and Banking
Money and Banking (Syllabus)
Unit I
Money: Evolution of Money, Meaning, Definition, Functions of Money, Forms of Money, and
Significance of Money.
Unit II
Changes in the value of Money and its measurements: Inflation, Deflation Quantity theory of Money.
Index Number, Monetary Policy, Indian Money Market
Unit III
Monetary Standards, Gresham’s Law, Paper standard, Principles of Note Issue, Gold Standard,
Unit IV
Banking Growth, Definitions and Functions, Banking System of India- Classification and Organisation,
Nationalisation and Social Control of Banks, Indian Banking Legislation, IMF, IBRD.
Unit V
RBI, Privatisation of Banks, Reforms in the Banking Sector in India And Narshimham Committee
Reports.
Cost Accounting
Cost Accounting (Syllabus)
Unit I:
Introduction: Meaning, Objectives and Advantages of Cost Accounting, Difference between financial,
cost and management accounting, Cost concepts and classifications, Role of cost accountant in an
organization.
Unit II:
Elements of Cost:
a. Materials: Material/Inventory control – concept and techniques, Accounting and control of
purchases, storages and issues of materials, Methods of pricing of material issues – FIFO, LIFO.
b. Labour : Accounting and control of labour cost, Labour turnover and fringe benefits.
Unit III: Overhead
Classification, Allocation, Apportionment and Absorption of overhead, Under and over absorption,
Capacity costs
Unit IV: Method of Costing
Contract Costing, Process Costing
Unit V:
Service Costing (only transport), Accounting System: Integral and non-integral systems, Reconciliation
of cost and financial accounts.
Unit VI: Marginal Costing and Break –Even Analysis
Concept of Marginal Costs and Marginal Costing: Assumption of Marginal Costing, Advantages and
Limitations of Marginal Costing; Break –Even Analysis: Break-Even Point, Margin of Safety.
OM
Office Management (Syllabus)
Office Management
Unit 1:
Office and Office Management: Meaning of office. Functions of office – primary and administrative
management functions, importance of office, duties of the office manager, his qualities and essential
qualifications.
(4 Lectures)
Filing and Indexing: Filing and Indexing – Its meaning and importance, essentials of good filing,
centralized vs. decentralized filing, system of classification, methods of filing and filing equipment,
Weeding of old records, meaning and need for indexing, various types of indexing.
(4 Lectures)
Unit 2:
Mail and Mailing Procedures: Mailing Procedures – meaning and importance of mail, centralization
of mail handling work, its advantages, room equipment and accessories, sorting tables and rack, letter
opener, time and date stamps, postal franking machine, addressing machine, mailing scales, mailing
through post, courier, email, appending files with email. Inward and outward mail – receiving, sorting,
opening, recording, making, distributing, folding of letters sent, maintenance of peon book, dispatching,
courier services, central receipt and dispatch.
(5 Lectures)
Forms and Stationery: Office Forms – introduction, meaning, importance of forms, advantages of
using forms, disadvantages of using forms, type of forms, factors affecting forms design, principles of
form design, form control. Stationery – introduction, types of stationery used in offices, importance of
managing stationery, selection of stationery, essential requirements for a good system of dealing with
stationery, purchasing principles, purchase procedure, standardization of stationery.
(2 Lectures)
Unit 3:
Modern Office Equipments: Modern Office Equipment – Introduction, meaning and Importance of
office automation, objectives of office mechanization, advantages, disadvantages, factors determining
office mechanization. Kind of office machines: personal computers, photocopier, fax, telephone,
telephone answering machine, dictating machines, Audio Visual Aids.
(2 Lectures)
Budget: Budget - Annual, revised and estimated. Recurring and non-recurring heads of expenditure
(2 Lectures)
Audit: Audit process- Vouching, verification and valuation (in brief). Consumables/ Stock register and
Asset register. Procedure for disposal of records and assets.
(2 Lectures)
Unit 4:
Banking facilities: Types of accounts. Passbook and cheque book. Other forms used in banks. ATM
and money transfer.
(2 Lectures)
Abbreviations/Terms used in Offices: Explanation of abbreviations/terms used in offices in day-to-
day work,
Modes of Payment: Types of payments handled such as postal orders, Cheque (crossed/uncrossed),
post-dated and pre-dated Cheques, stale Cheque, dishonored Cheque.
(2 Lectures)
UNIT V:
Role of Secretary: Definition; Appointment; Duties and Responsibilities of a Personal Secretary;
Qualifications for appointment as Personal Secretary. Modern technology and office communication,
email, voice mail, internet, multimedia, scanner, video-conferencing, web-casting. Agenda and
Minutes of Meeting. Drafting, fax-messages, email. Maintenance of appointment diary.
(5 Lectures)
Essential Readings
Bhatia, R.C. Principles of Office Management, Lotus Press, New Delhi..
Leffingwell and Robbinson: Text book of Office Management, Tata McGraw-Hill.
Terry, George R: Office Management and Control.
Ghosh, Evam Aggarwal: Karyalaya Prabandh, Sultan Chand & Sons.
Duggal, B: Office Management and Commercial Correspondence, Kitab Mahal.