Curriculum for

POST GRADUATE DIPLOMA COURSE

in
ACCOUNTANCY
(WITH COMPUTRISED ACCOUNTS AND TAXATION)

Prepared by:

Institute of Research Development & Training

U. P. Kanpur

CORRECTED AND APPROVED BY BOARD OF TECHNICAL EDUCATION U.P, LUCKNOW IN

MEETING HELD ON 18.11.2020 Page 1
CONTENTS

Sr. No Particulars Page No.

- Preface 4

- Acknowledgement 5

1. Salient Features of the Diploma Programme 6-7

2. Employment Opportunities 8-9

3. Learning Outcomes of the Programme 10

4. Deriving Curriculum Areas from Learning Outcomes of the 11

Programme

5. Study and Evaluation Scheme 12-14

6. Detailed Contents of various Subjects 15-47

7. Resource Requirement 48-52

8. Annexure-I Questionnaire 53-55

9. Annexure-II Summer Training Schedule 56

57
10. Annexure-III
58-60
11. List of Participants/Experts

FIRST SEMESTER

1.1 Practices & Procedure of Business & Company Accounting 15-18

1.2 Cost accountancy and Financial Management 19-22

1.3 GST : Goods and Services Tax 23-24

CORRECTED AND APPROVED BY BOARD OF TECHNICAL EDUCATION U.P, LUCKNOW IN

MEETING HELD ON 18.11.2020 Page 2
 1.4 Elements of Banking and Auditing 25-27

1.5 Computer Fundamentals and Application 28-33

SECOND SEMESTER

2.1 Practice And Procedures of Tax Account 34-36

2.2 Project in accountancy 37-38

2.3 Computerized accountancy and taxation 39-42

2.4 Environmental education and disaster management 43-46

2.5 Field Exposures 47

CORRECTED AND APPROVED BY BOARD OF TECHNICAL EDUCATION U.P, LUCKNOW IN

MEETING HELD ON 18.11.2020 Page 3
 PREFACE

It was considered essential to develop the curriculum of Post

Graduate Diploma Course in Accountancy (with Computerized
Accounts and Taxation) to accommodate new areas of technology as
well as application of computer in the field of Accounts and
Taxation. So as to make it more relevant to the need of the world of
work.

A number of professionals representing various field

organizations, higher technological institutions and
Polytechnics of the state were involved to update the curriculum of
One Year Post Graduate Diploma Course in Accountancy (with
Computerized Accounts and Taxation)

Experts from the field and higher educational institutions

emphasized the need of making the curriculum more technology
oriented and practice based on various soft- wares as well.

Experts from the field were of the view that the

curriculum should be broad based in nature so as to provide larger
base of employment flexibility in functioning.
This course is already being offered by the “Institute of Comp- user
Accountant of India”, “National Institute of Finance and Accounts”
and “Indian Institute of Chartered Accountants” and many other
private institutions.

The emphasis was to make the students more skill oriented to

face the challenges of practical life. Keeping in view the above
requirements, course objectives were decided and for the
achievement of these objectives, the subject areas with
necessary knowledge and skill components were analyzed and
incorporated in the syllabus.

CORRECTED AND APPROVED BY BOARD OF TECHNICAL EDUCATION U.P, LUCKNOW IN

MEETING HELD ON 18.11.2020 Page 4
 ACKNOWLEDGEMENTS

We gratefully acknowledge the guidance and contribution received from the following
persons:

i) Smt. S. Radha Chauhan , IAS, Additional Chief Secretary, Technical Education,

Vocational Education & Skill Development Department, Govt. of UP for her exemplary
vision and approach.

ii) Sh. S.K. Chaudhary, Special Secretary, Technical Education Department, Govt. of UP
for his support and motivation.

iii) Sh. Manoj Kumar, Director, Technical Education, UP and Director, I.R.D.T.,Kanpur
for continuously motivating ,guiding and taking keen interest in the review of this
curriculum.

iv) Secretary, Board of Technical Education, UP for his support in this project of review
curriculum.

v) All the participants from industry/field organizations, engineering colleges,

polytechnics and other technical institutions for their professional inputs during
curriculum workshops.

vi) Faculty/Subject Experts from different departments of U.P. Government polytechnics

for content updating.

vii) CDC Officer and other Concerning Staff of IRDT Kanpur for their support and
assistance in the conduct of Curriculum workshops at different places.

(Coordinator)
IRDT

Page 5
 SALIENT FEATURES OF DIPLOMA PROGRAMME

1) Name of the Programme : Post Graduate Diploma in Accountancy ( with

computerized accounts and taxation)

2) Duration of the Programme : One year (Two Semesters)

3) Entry Qualification : Graduate in any Discipline

Prescribed by State Board of Technical

Education, UP

4) Intake : 60 (or as prescribed by the Board)

5) Pattern of the Programme : Semester Pattern

6) Type of course : Full time Institutional.

7) Ratio between theory and : 45 : 55 (Approx.)

Page 6
 PROFILE DEVELOPMENT

The job of development of curriculum of One Year Post Graduate Diploma in

Accountancy (With Computerized Accounts and Taxation) was undertaken by the
Institute of Research Development and Training U.P., Kanpur to make it more job-
oriented and need-based. Changes and developments on account of technological up
gradation in machine and material have been taken into consideration in the development
of curriculum. The input qualification for the course is Graduate in any discipline with
Joint Entrance Examination.

Following steps were taken in the revision of curriculum:

1. An instrument for getting information about job potential/job opportunities

manpower assessment both present and projected was designed and sent to
various Accounts offices/Chartered Accountants/ Personnel’s/ Teaching

2. The feedback previously received was not satisfactory so it was collected through
mutual interaction with entrepreneurs, experts of the field and business
organizations.

3. The feedback was analyzed in workshop and course outline was formulated.

4. The detailed course contents were developed in a workshop by mutual interaction

among experts of the field and industry.

5. Effort has been made to increase placement potential by introducing new subject
areas in the curriculum.

The following logical sequence has been adopted in the revision of curriculum.

o Listing job potential and activities done in various jobs.

o Analyzing activities into knowledge and skill.
o Determining the course objectives.
o Deriving subjects of study from course objectives.
o Horizontal and vertical organization of curriculum.
o Detailing of course content for each subject.
o Formulation of study and evaluation scheme.
o Determination of resource input in terms of human resource (Staff
requirement), physical resources (space, equipment) and information
resources (Books, Magazines Video films, slides etc.)

It is hoped that this curriculum if implemented in right spirit in

polytechnics will produce competent and right type of middle level
man power for Accountancy and related field.

Page 7
 EMPLOYMENT OPPORTUNITIES

The Employment opportunities are available for diploma holders in Accountancy

(with Computerized Accounts and Taxation) in following industries at various
levels/positions:

i) In Industries like

 Fertilizer industry
 Petroleum refinery and petrochemical industry
 Oil and natural gas corporation
 Cement plant
 Cosmetic industry
 Sugar industry
 Mineral industry
 Pulp and Paper industry
 Polymer industry
 Food industry
 Agro industry
 Pharmaceutical industry
 Distilleries
 Paint and dye industry
 Rubber industry
 Soap & detergent industry
 Textile industry etc.
 Pesticide industry
 General processing industries
 Glass industry
 Ceramics industry
 Automobile industry (paint shop and electroplating shop)

(ii) Research Organizations like CSIR laboratories, Defense laboratories, Atomic energy
establishments etc.

(iii) Boards and Corporations.

(iv) Entrepreneurs to small/tiny units
(v) Academic Institutions (as technicians/instructors at all levels)

Page 8
Post

1. Govt. Sector / Semi Govt. Sector

 Accountant
 Assistant Accountant
 Account Clerk
 Account Assistant
 Account Officer
 Assistant Account Officer

2. Private Sector

Malls, Hospitals, Nursing Homes, Schools, Colleges, Different Industries,

Service Sectors, Insurance Companies, Banks, Finance Companies, Chartered
Accountant’s offices.

 Senior Accounts Manager

 Junior Accounts Manager
 Assistant Accounts Manager
 Manager Finance
 Accountants
 Account Assistants
 Account Clerk

Page 9
3. LEARNING OUTCOMES OF DIPLOMA PROGRAMME

Learning Outcomes

After undergoing this programme, students will be able to:

1 Attain adequate proficiency in Business Accountancy.

2 Acquire working knowledge of office/commercial practices such as
noting and drafting, accounting, maintenance of office records and
handling of business correspondence.
3 Handle and maintain office equipment and Computer.
4 Communicate effectively in English on matters connected with Accounts
and Taxation work.
5 Have an overview of Accountancy services
6 Acquire fundamentals of Taxation Procedures.
7 Acquire knowledge of Cost accountancy and Financial Management.
8 Use of computer and knowledge of Tally to prepare records on
computers.
9 A student must have the knowledge of different types of pollution
caused due to industrialization and construction activities, so as he may help
in balancing of eco-system and control pollution by providing controlling
measures.
10 They should be also aware of the environmental laws for effectively
controlling the pollution of environment.

Page 10
4. DERIVING CURRICULUM AREAS FROM LEARNING OUTCOMES OF
THE PROGRAMME
The following curriculum area subjects have been derived from learning
outcomes:
Sr.No. Learning Outcome Curriculum area/subject

1. Attain adequate proficiency in Business Accountancy Practices & Procedure of

Business & Company
Accounting

2. Acquire working knowledge of Elements of Banking and

office/commercial practices such as noting and Auditing
drafting, accounting, maintenance of office
records and handling of business correspondence.

3. Handle and maintain office equipment and Computer. Computer Fundamentals and
Application

4. Communicate effectively in English on matters Practice And Procedures of

connected with Accounts and Taxation work. Tax Account

5. Have an overview of Accountancy services Elements of Banking and

Auditing

6. Acquire fundamentals of Taxation Procedures. GST : Goods and Services

Tax

7. Acquire knowledge of Cost accountancy and Cost accountancy and

Financial Management
Financial Management.
8. Use of computer and knowledge of Tally Computerized accountancy
to prepare records on computers. and taxation

9. A student must have the knowledge of different Environmental education and

typesof pollution caused due to industrialization and disaster management
construction activities, so as he may help in balancing
of eco-system and control pollution by providing
controlling measures.

10. They should be also aware of the environmental laws Environmental education and
for effectively controlling the pollution of disaster management
environment.

Page 11
 STUDY AND EVALUATION SCHEME FOR
Post Graduate Diploma Course In
ACCOUNTANCY
(WITH COMPUTRISED ACCOUNTS AND TAXATION)
FIRST SEMESTER:

STUDY MARKS IN EVALUATION SCHEME Total

SCHEME Credits Marks
INTERNAL EXTERNAL of
Sr. SUBJECTS Periods/Week ASSESSMENT ASSESSMENT Internal
No. L Th &
T P Pr Tot Th Hrs Pr Hrs Tot
External
Practices & Procedure of Business
1.1 8 2 - 8 20 - 20 50 2½ - - 50 70
& Company Accounting
Cost accountancy and Financial - 6 20 - 20
1.2 6 2 50 2½ - - 50 70
Management

1.3 GST (Goods & Service Tax) 2 - 6 20 - 20 50 2½ - - 50 70

6

1.4 2 - 6 20 - 20 50 2½ - - 50 70
Elements of Banking and Auditing 6

Computer Fundamentals and 6 6 20 30 50

1.5 5 - 50 2½ 60 3 110 160
Application
1.6 #Student Centered Activities - - 2 1 - 25 25 - - - - - 25

TOTAL 31 8 8 33 100 60 160 250 - 60 - 310 465

# Student Centred Activities will comprise of co-curricular activities like extension lectures, games, hobby clubs e.g. photography etc.,
seminars, declamation contests, educational field visits, N.C.C., NSS, Cultural Activities and self study etc.
SECOND SEMESTER:

STUDY MARKS IN EVALUATION SCHEME Total

SCHEME Credits Marks
INTERNAL EXTERNAL
of
Sr. SUBJECTS Periods/Week ASSESSMENT ASSESSMENT Internal
No. L Th &
T P Pr Tot Th Hrs Pr Hrs Tot
Externa
l
Practice And Procedures of Tax
2.1 10 2 - 10 20 - 20 50 2½ - - 50 70
Account
2.2 Project in accountancy(viva) - - 6 3 25 25 - - 50 - 50 75
2.3 Computerized accountancy and 4 - 16 10 - 30 30 - - 60 3 60 90
taxation
2.4 Environmental education and disaster 4 - - 2 - - - 50 2½ - - - -
management+
2.5 Field Exposures - 4 - 1 - 25 25 - - 50 - 50 75

2.6 #Student Centered Activities - - 2 1 25 25 - - - - - 25

TOTAL 18 6 24 27 20 110 130 50 - 110 - 210 335

# Student Centred Activities will comprise of co-curricular activities like extension lectures, games, hobby clubs e.g. photography etc.,
seminars, declamation contests, educational field visits, N.C.C., NSS, Cultural Activities and self study etc.
+ Qualifying Pape
 II Semester Total 335
100% Carry Over of I Semester 465
Grand Total 800

Note :
1. Each session will be of 16 weeks.
2. Effective teaching will be at least 14 weeks.
3. Remaining periods will be utilized for revision etc.
4. Each period will be of 50 minutes duration.
5. SI systems of units shall be used in each subject.
6. Student centred activities will compromise of various co-curricular activities like Seminar, extension lectures, field visits, NCC, NSS.
Hobby clubs, Games and cultural activities.
7. Field visits and extension lectures shall be organized and managed well in advance at the institute level as per need.
8. 4 weeks structured & supervised, branch specific, task oriented industrial/ field exposure to be organized during summer vacation.
Students shall submit a report. There shall be 75 marks for this exposure. Therese marks for this exposure. These marks shall be awarded by
the practical examiner at the end of year (Examination marks : 50, Sess. Marks : 25.)
9. (*) It is compulsory to appear and to pass in examination, but awarded marks will not included for division and percentage of obtained
marks.
 1.1 PRACTICE AND PROCEDURE OF BUSINESS & COMPANY ACCOUNT

L T P
8 2 -
RATIONALE
To Gain working knowledge of the Practice and Procedure of business and company
account in their application to different practical situations.

LAERNING OUTCOME

After undergoing the subject, students will be able to:

 Recognize commonly used financial statements, their components and how

information from business transactions flows into these statements
 Demonstrate progressive learning in the elements of managerial decision making,
including planning, directing and controlling activities in a business environment.
 Demonstrate knowledge of preparation of Financial Statements and or financial
schedules in accordance with Generally Accepted Accounting Principles through
analysis and synthesis of information as well.

Detailed contents

A.BUSINESS ACCOUNTS:

1. INTRODUCTION TO ACCOUNTING SYSTEM :

Meaning and definition of accounting, objectives of accounting , concept of

book keeping, Branches of accounting, Accrual basics and cash basic of
accounting, Accounting principles, Accounting concept and conventions.

2. ACCOUNTING EQUATION AND DOUBLE ENTRY SYSTEM:

Concept of accounting equation, concept of transaction analysis, classification

of account (real, personal and nominal), meaning and definition of single and
double entry system, advantages and limitation of double entry system,
concept of accounting terminologies, types of business transitions (cash,
credit, barter and paper transitions).

3. CONCEPT OF JOURNAL SUBSIDIARY BOOKS:

Meaning of journal, format of journal, rules and debit and credit, rules of
journalizing with numerical, concept and format of cash book, petty cash book,

Page 15
 other subsidiary books lime purchase book, sales book, purchase return book,
sales return book, B/R book, B/P book.

4. CONCEPT OF ACCOUNTING MECHANISM :

Meaning and definition of ledger, Need and importance of ledger, Rules of

positing with numerical, Meaning of trail balance, Objectives and methods of
preparing trail balance, concept of suspense account, Disclosed and
undisclosed error in trail balance, Rectification of errors in trial balance.

5. CONCEPT OF FINAL ACCOUNT :

Meaning of final accounts, Meaning and format of manufacturing, Training,

Profit and loss accounts and balance sheet, Numerical practice of without
adjustments, Final A/c, Numerical practice of with adjustments final account .

6. BANK RECONCILIATION STATEMENT AND DEPRECIATION :

Bank Reconciliation Statement :

Meaning, Need, Preparation of BRs when cash or pass book balance is given.

Depreciation:
Meaning, need, causes, objectives, methods of charging depreciation by
straight line and diminishing balance method

B.COMPANY ACCOUNTS :

1. ACCOUNTING STANDARDS:

Introduction, meaning, significances, need, scope and compliance of

accounting standards, Accounting standards in India, Accounting standard
board, Procedure of issuing accounting standards, Indian and International
Accounting standards.

2. COMPNAY FINAL ACCOUNTS :

Introduction, Preparation and presentation of company final accounts, Forms

and contents of company balance sheet, Profit and loss a/c and Profit and loss
appropriation account, Numerical practice of preparing company final
accounts.

3. COMPANY LIQUIDATION ACCOUNTS :

Meaning of liquidation, Methods of winding up of companies, Statement of

Page 16
 affairs, Deficiency/surplus account, Liquidators final statement of account.

4. VALUATION OF GOODWILL AND SHARES :

Valuation of goodwill, Methods of valuing goodwill, Meaning and features of

goodwill.
Meaning of valuation of share, Need for valuation of share, Methods of valuing
share.

5. COMPANY ACCOUNTINF FOR SHARES :

Meaning of share and types of shares, Issue of share at par, Issue of share at
premium, Issue of share at discount, Calls in arrear, Calls in advance,
Forfeiture of share and their re-issue, Bonus issue and share.

6. COMPANY ACCOUNTING FOR DEBENTURES:

Meaning of debenture, Types of debentures, Issue of debenture at premium,

Issue of debenture at Par, Issue of debenture at discount, Calls in arrear and
advance on debentures, Redemption of debentures, Interest on debentures, Loss
on issue of debentures.

RECOMMENDED BOOKS

1. M.C. Shukla, Advanced Accounts Vol. II; S. Chand & Company

T.S. Grewal & Ltd., Ram Nagar, New Delhi-110 055.
S.C. Gupta
.
2. R.L Gupta & Company Accounts; Sultan Chand & Sons, 23, Dary; M.
Radhaswamy Ganj, New Delhi-110 002.
3. S.N. Maheshwari Corporate Accounting; Vikas Publishing House (Pvt.
Ltd., 576, Masjid Road, Jangpura, New Delhi-110 014
4. S.P. Jain & Company Accounts; Kalyani Publishers, f4 K.L.
Narang Daryaganj, New Delhi-110 002.

5. J.R. Monga Fundamentals of Corporate Accounting; Mayoc

Paperbacks, A-95, Sector 5, Noida-201 301.

Websites for Reference:

1. http://www.gst.gov.in/
2. https://www.incometaxindia.gov.in/
3. http://comtax.up.nic.in/main.htm

Page 17
4. https://finmin.nic.in/
5. https://financialservices.gov.in/
6. https://www.icai.org/
7. https://www.icai.org/post/bos-knowledge-portal

SUGGESTED DISTRIBUTION OF MARKS

Topic No. Time Allotted (Periods) Marks Alloted (%)
(A) Business Accounts
1 12 5
2 12 10
3 12 10
4 12 10
5 11 5
6 11 10
(B) Company Accounts
1 12 10
2 12 10
3 12 5
4 12 10
5 11 5
6 11 10
Total 140 100

Page 18
 1.2 COST ACCOUNTING AND FINANCIAL MANAGEMENT

L T P
6 2 -

RATIONALE

Cost accounting are ascertainment of cost, fixation of selling price, proper recording
andpresentation of cost data to management for measuring efficiency and
for cost controland cost reduction, ascertaining the profit of each activity, assisting
management in decision making.

LAERNING OUTCOME

After undergoing the subject, students will be able to:

 Describe how cost accounting is used for decision making and performance
evaluation.
 Explain the basic concept of cost and how costs are presented in financial statements.
 Demonstrate how materials, labor and overhead costs are added to a product at each
stage of the production cycle.
 Analyse the basic cost flow model and be able to assign costs in a job cost system.

Detailed Contents:

1. Introduction to cost Accounting:

Objectives and scope of cost accounting, cost centre and cost units, cost
classification for stock valuation, coding system, elements of cost, cost
behavior pattern, separating components of Semi- variable cost, variable cost
and fixed cost Installation of a costing systems, Relationship of cost
Accounting with financial accounting and Management accounting and
financial management.

2. Material And Material Control:

(A) Material Cost:

Procurement procedures, Store procedure and documentations in respect of
receipts and issue of stock, stock verification.

(B) Inventory Control:

Objectives, forms, functions of inventories Techniques of fixing of Minimum,
Maximum and reorder levels, economic order quantity, ABC classification,
stocktaking and perpetual inventory.

(C) Consumption ;
Identification with products of cost centers, basis for consumption

Page 19
 entries in financial accounts, monitoring consumption.

(D) Inventory Accounting :- Process of

Inventory accounting

3. Labour and Labour Control:

(i) Attendance and payroll procedures, overview of statutory requirement,

overtime, idle time, and incentives,Labour turnover
(ii) Utilisation of labour, direct and Indirect labour charging of labour cost,
identifying labour hour
(iii) Efficiency rating procedures.
(iv) Remuneration systems and incentive schemes,
(v) Labour productivity, time recording

4. Direct Expenses, Indirect Expenses and Overheads:

Sub- Contracting - control on material movement, identification with

the main product or Service.

(i) Functional Analysis :

Factory, administration, Selling, distribution, research and development.

(ii) Behavioral Analysis :

Fixed, variable, semi variable and step cost. Overheads:

(iii) Factory overhead, administrative overheads, and selling and distribution

overheads, Control of overhead, overhead cost and management problem

5. Unit costing :-

Meaning of unit costing , methods of unit costing, preparation of cost sheet and
production A/c.

6. Contract and Job Costing:

Introduce to contract accounts, accounting for material, accounting for

plant used in a contract, contract work certified, work uncertified.

7. Introduction to marginal Costing and break even Point Analysis:.

Marginal Costing Introduction, meaning, compression with
absorption costing, contribution, break, even- analysis and profit
volume, ratio, Margin of safety

8. Ratio Analysis:

Page 20
 Meaning of Ratio, Classification of Ratio, Ratio Analysis for performance
evaluation and financial health, application of ratio analysis in decision waking,
Advantages and Disadvantages
RECOMMENDED BOOKS

1. Khan Cost Accounting & Financial Management,

McGraw-Hill Education (India) Ltd. B-4,
Sector-63, Noida 201301 e-mail:
ravi_chandran@mcgraw- hill.com

2. Khan & Jain Cost Accounting, McGraw-Hill Education (India)

Ltd. B-4, Sector-63, Noida
201301 e-mail:
ravi_chandran@mcgraw-
hill.com

3. Khan & Jain Management Accounting and Financial Analysis for

CA Final, McGraw-Hill
Education (India) Ltd. B-4,
Sector-63, Noida 201301 e-
mail: ravi_chandran@mcgraw-
hill.com

4. Khan & Jain Theory & Problems in Financial Management,

McGraw-Hill Education (India)
Ltd. B-4, Sector-63, Noida
201301 e-mail:
ravi_chandran@mcgraw-
hill.com

Websites for Reference:

1. http://www.gst.gov.in/
2. https://www.incometaxindia.gov.in/
3. http://comtax.up.nic.in/main.htm
4. https://finmin.nic.in/
5. https://financialservices.gov.in/
6. https://www.icai.org/
7. https://www.icai.org/post/bos-knowledge-portal

Page 21
 SUGGESTED DISTRIBUTION OF MARKS

Topic No. Time Allotted (Periods) Marks Alloted (%)

1 14 15
2 14 10
3 14 15
4 14 10
5 14 10
6 14 10
7 14 15
8 14 15
Total 112 100

Page 22
 1.3 GST (Goods & Service Tax)
L T P
6 2 -
RATIONALE
To make the students understand the basic concepts, definitions and terms related to Goods
and Service tax (GST).

LAERNING OUTCOME

After undergoing the subject, students will be able to:

 To make students understand the concept of forward charge mechanism, reverse

charge mechanism, composite supply, mixed supply and various exemptions under
the new Goods and Service tax regime.
 To make the students understand the concept of Supply along with the rules related to
time, place and value of supply.
 To help the students to understand the compliance related to documentation under the
new indirect tax regime.

1) INTRODUCTION OF GST
History, Meaning, Concept, Current levies: State tax or Central Tax, Highlights of Gst,
Taxes likely to be subsumed under gst, Taxes not likely to be subsumed under gst

2) REGISTRATION UNDER GST

Threshold limit, Mandatory registration conditions, Types of registration, Tax structure
under GST, Goods not covered under GST, Tax rate structured

3) GST WITH TALLY ERP9

Enable Statutory features, Creation of Stock Item under GST, Creation Ledger under
GST, Enable Single rate, Enable Multiple rate, Tax Analysis, Voucher printing with GST

4) TRANSACTIONS UNDER GST

Intra-state Supply, Inter-state supply, Purchase from Composition dealer, Purchase from
unregistered dealer, SEZ, Export and import, Exempt goods, Nil rated goods, MRP,
Mixed Supply, Services

5) GST REPORTS
Shown of GSTR, GST payment, Input tax Credit, Reverse charge Mechanism, Types of
GST return files with dates

Page 23
RECOMMENDED BOOKS
1. GST Audit Manual with Annual Return, Pooja Patwari
2. GST Master Guide, Vivek Laddha & Pooja Patwari
3. A Sneak Peek into GST : GST Your Friend, Anupma Aggarwal & Raj Kumar S
Adukia

Websites for Reference:

1. http://www.gst.gov.in/
2. https://www.incometaxindia.gov.in/
3. http://comtax.up.nic.in/main.htm
4. https://finmin.nic.in/
5. https://financialservices.gov.in/
6. https://www.icai.org/
7. https://www.icai.org/post/bos-knowledge-portal

SUGGESTED DISTRIBUTION OF MARKS

Topic No. Time Allotted (Periods) Marks Alloted (%)

1 22 10
2 22 10
3 23 30
4 23 30
5 22 20
Total 112 100

Page 24
 1.4 ELEMENTS OF BANKING AND AUDITING

L T P
6 2 -

RATIONALE

Identify the environment and organizational structure of banks; recognize governmental

regulation of the banking industry; identify bank financial statements; identify bank
auditing, bank operations, deposit systems, and accounts

LAERNING OUTCOME

After undergoing the subject, students will be able to:

 The purpose of an audit is to render an opinion as to the fair presentation of the

financial statements.
 Willhave abasicunderstandingofgenerallyacceptedauditing standards, audit reporting
 Differentiate between auditing and accounting.

Detailed Contents:

1. Banking System & Concept:

Structure and Development of Banking system in India, structure and

Development of Banking Law in India, Reserve Bank of India, function
of RBI, Problems of Indian Banking system

2. Bank and Banking System:

Meaning, definition, and functions of Bank, Type of Bank- commercial

Banks, Industrial bank, Agricultural bank, Foreign exchange bank Central
Bank, Co-operative bank, IDBI, Export

3. Accounts operated by the Banker:

Opening and operations of Different Bank Accounts, DEMAT Account opening

and operation process.
4. Negotiable Instruments:

Definition of Cheque, Type of cheques, characteristics of cheque, DD.

PO, LC and Bank Guarantee. Negotiable Instruments – Bill of
exchange, Promising Note

Page 25
5. Advance Banking/ e-Banking:

1. E- Banking, Mobile Banking, Plastic money usage (Debit and Credit

cards) preparation of loan project, I-banking.

2. Working Capital Financing

6. Auditing Concepts Engagement Documentation and need for Audit

7. Auditing Evidence:

Audit procedures for obtaining evidence, Sources of evidence, Reliability of

Audit evidences, method of obtaining audit evidence, physical verification,
documentation, Direct confirmation, Re -Computation, Analytical Review
Techniques, Representation by management.

8. Audit Sampling and analytical Review Procedures:

Types of Sampling, Test checking, techniques of test checks, Analytical review

procedures.

9. Audit of Payment and Receipts, Purchase Sales, Assets and Liabilities:

10. Company Audit:

Audit of Shares, Qualification and disqualification of AUDTOrs,

Appointment of Auditors, Removal of Auditors, Legal position of Auditors,
Powers of and duties of auditors, Branch Audit, Joint Audit , Special Audit,
Reporting Requirement under the companies Act, 1956. Power of central
government to direct special audit

11. Audit Report:

Qualifications, Disclaimer, Adverse opinion, Disclosures, Reports and

Certificates.

12. Audit of Special Companies :

Audit of Educational Institutions , Hotels, Clubs Hospitals Government

Companies

Page 26
RECOMMENDED BOOKS
1. Gurusamy Banking Theory law & Practice, McGraw-Hill
Education ( India) Ltd. B-4, Sector-63,
Noida 201 301 e-mail: ravi_chandran@
mcgraw-hill.com
2. Gurusamy Financial Serivices and Syatems, McGraw-Hill
Education ( India) Ltd. B-4, Sector-63,
Noida 201 301 e-mail: ravi_chandran@
mcgraw-hill.com

3. Haag Management Information Systems(SIE), McGraw- Hill

Education ( India) Ltd. B-4, Sector-63, Noida 201301 e-
mail: ravi_chandran@ mcgraw-hill.com

4. Hanif Advanced Accounting (vol I & II) for

CA Professional Competence
Examinations, McGraw- Hill Education
( India) Ltd. B-4, Sector-63, Noida
201301 e-mail: ravi_chandran@
mcgraw-hill.com

Websites for Reference:

1. http://www.gst.gov.in/
2. https://www.incometaxindia.gov.in/
3. http://comtax.up.nic.in/main.htm
4. https://finmin.nic.in/
5. https://financialservices.gov.in/
6. https://www.icai.org/
7. https://www.icai.org/post/bos-knowledge-portal

SUGGESTED DISTRIBUTION OF MARKS

Topic No. Time Allotted (Periods) Marks Alloted (%)

1 10 10
2 9 5
3 9 5
4 10 10
5 10 10
6 10 10
7 9 10
8 9 5
9 9 10
10 9 10
11 9 10
12 9 5
Total 112 100

Page 27
 1.5 COMPUTER FUNDAMENTALS AND APPLICATION

(Common with One Year Post Graduate Diploma In Retail Management

& Marketing and Sales Management)

L T P
5 - 6

RATIONALE
Literacy in computer language with practical working and solve day to day problems with
fast and efficient time.

LAERNING OUTCOME

After undergoing the subject, students will be able to:

 Use technology ethically, safely, securely, and legally.

 Identify and analyse computer hardware, software, and network components.
 Efficient working on MS-Word, MS-Excel, MS-PowerPoint.
 Install, configure, and remove software and hardware
DETAILED CONTENTS

1. Information Technology - Its concept and scope

2. Elements of computer system, computer hardware and

software data- numeric data, alpha numeric data; program,
processing.

3. Computer organization, block diagram of computer, CPU,

memory.

4. Input Devices; Keyboard, Mouse, etc. Output Device : VDU

and Printer, Scanner, Plotter.

5. Secondary storage; Magnetic disk - tracks and sectors,

optical disk (CD and DVD memory), primary and
secondary memory: RAM,ROM, PROM, etc., Capacity;
device controllers, serial port, parallel port, system bus.

6. Service like file opening and closing; memory

management; device management and input- output (I/O)
management with respect of windows.

Page 28
7. Installation concept and precautions to be observed while
installing the system and software.

8. Introduction about operating system such as MS DOS and Windows.

9. Special featues, various applications ofMS Word and MS- Excel.

10. About the internet - Server types,connectivity (TCP/IP,

Shell); Application of internet like e-mail and browsing.

11. Various Browsers like WWW(World Wide Web);

Hyperlinks; HTTP (Hyper Text Transfer Protocol); FTP
(File Transfer Protocol).

12. E-Commerce : Overview of e-commerce, Security issues in

e- commerce.

13. Mail and Mesaage System : e-mail, document and picture

transmission, Voice mail, Teleconferencing, Trouble
shooting in e-mail.

LIST OF PRACTICALS

1. Given a PC, name, its varios components and list their

functions.

2. Identification of various parts of a computer and

peripherals.

3. Practice in installing a computer system by giving

connection and loading the system software and application
software.

4. Installation of DOS and simple exercises on TYPE, REN,

DEL, CD, MD, COPY, TREE, BACKUP commands.

5. Exercises on entering text and data (TypingPractice).

6. Installation of Windows 98, 2000, etc.

I. Features of windows as an operating system :

Start; Shutdown and restore; Creating and opening on the

icons; Opening, Closing and sizing the windows; Using
elementary job commands like- creating, savaing,
modifying, renaming, finding and deleting a file; Creating

Page 29
 and opearting on a folder; Changing setting like, date, time,
color (background and fore ground); Using short cuts;
Using on-line up

A. MS Word :
File Management : opening, Creating and saving a document,

Locating files, Copying contents in some different file(s),

Protecting files, Giving password protection for a file.

Page Setup : Setting margins, Tabs setting, ruler,Identing.

Editing a Document : Entering text, Cut, Copy, Paste using

tool-bars.

Formatting a Document : Using different fonts, changing font

size and colour, Chanding the appearance through
bold/italic/underlined, Highlighting a text changing case,
using subscript and superscript, Using different underline
methods.

Aligning of text in a document, justification of document,

Inserting bullets and numbering.

Formatting paragraph, Inserting page breaks and column

breaks.

Using of headers, Footers : Inserting footnote, End note,

USe of comments.

Inserting date and time, Special symboles, Importing graphic

images, Drawing tools.

Tables and Borders : Creating a table, Formatting cells, Use

of different borders styles, Shading in tables, Merging of
cells, Partition of cells, Inserting and deleting a row in a
table.

Print preview, Zoom, Page set up, Printing

option. Using Find and replace option.

Using tools like -Spell Check, Help, Use of macros, Mail

merge, Thesaurus word content and statistics, Printing
envelops and lables.

Using shapes and drawing toolbar.

Page 30
 Working with more than one window in MS Word.

How to change the version of the document from one

window OS to another.

Conversion between different text editors, Software and

MS Word.

B. MS Excel :
Starting Excel, Ope worksheet, Enter, Edit, Data, Formulas
to calculate values, Format data, Creat chart, Printing chart,
Save worksheet, Switching from another spread sheet.
Menu Commands : Create, Format charts, Organise, Manage

data, Solving problem by analyzing data, Exchange with

other application. Programming with MS-Excel, Getting
information while working.

Work Book : Managing workbooks (Creating, Open,

Close, Save), Working in work books, Selecting the cells,
Choosing commands, Data entry techniques, Formula
creating and links, Controlling calculation, Working with
arrays.

Editing a worksheet, Copying, Moving cells, Pasting,

Inserting, Deletion cells, Rows, Columns, Find and
Replace text, Numbers of cells, Formatting worksheet.

Creating A Chart : Working with chart types, Changing

data in chart, Formatting a chart, Use chart to analyze data.

Using a list to organize data, Sorting and Filtering data in list.

Retrive data with MS - Query : Cerate a pivot table,

Customising a pivot table, Statistical analysis of data.

How to change view of worksheet, Outlining a worksheet,

customise workspace, using templates to create default
workbooks, Protecting work book.

Exchanging data with other application : Linking and

embedding, Embedding objects, Linking to other
applications, Import, Export document.

Page 31
 C. Internet and Its Application :

Log in to internet. Navigation for seeking information on

internet. Down loading information from internet. Sending
and receiving e-mail - Creating a massage, Creating an
address book, Attaching a file with e-mail message,
Receiving a mesage, Deleting a message. E-mail- Creating
e- mail account with different user mails, How to operate
voice mail.

RECOMMENDED BOOKS
1. Fundamentals of Computer by V Rajaraman; Prentice Hall of India Pvt. Ltd., New Delhi
2. Information Technology for Management by Henery Lucas, Tata McGraw Hills, New Delhi
3. Computers Fundamentals Architecture and Organisation by B Ram, revised Edition, New
Age International Publishers, New Delhi
4. Computers Today by SK Basandara, Galgotia publication Pvt Ltd. Daryaganj, New Delhi.
5. Internet for Every One by Alexis Leon and Mathews Leon; Vikas Publishing House Pvt. Ltd.,
Jungpura, New Delhi
6. A First Course in Computer by Sanjay Saxena; Vikas Publishing House Pvt. Ltd., Jungpura,
New Delhi

Websites for Reference:

1. http://www.gst.gov.in/
2. https://www.incometaxindia.gov.in/
3. http://comtax.up.nic.in/main.htm
4. https://finmin.nic.in/
5. https://financialservices.gov.in/
6. https://www.icai.org/
7. https://www.icai.org/post/bos-knowledge-portal

Page 32
 SUGGESTED DISTRIBUTION OF MARKS

Topic No. Time Allotted (Periods) Marks Alloted (%)

1 5 10
2 5 5
3 5 5
4 5 5
5 6 10
6 6 10
7 5 10
8 5 5
9 6 5
10 5 5
11 5 10
12 6 10
13 6 10
Total 70 100

Page 33
 II SEMESTER

2.1 PRACTICE AND PROCEDURE OF TAX ACCOUNTS

L T P
10 2 -

RATIONALE

Students will be able to demonstrate substantial knowledge of various tax laws, cases,
rulings, regulations, and other government pronouncements, collectively referred to as “the
authority.”

LAERNING OUTCOME

After undergoing the subject, students will be able to:

 Students will demonstrate problem solving expertise in advanced financial reporting

topics including financial statement analysis.
 Students will demonstrate a mastery of auditing theory, its impact on contemporary
auditing practice, and how it relates to external and internal users.
 Students will demonstrate a mastery of accounting theory, its impact on contemporary
accounting practice, and how it relates to external and internal users.

Detailed contents

1. BASIC KNOWLEDGE OF TAXATION:

Basics of Taxation System in India, Types of Tax and Categories, Meaning and
Difference between Direct and Indirect Taxes, Meaning and Definition of
Important Terms related to Tax system. Basics of TDS, VAT and Service Tax.

2. BASIC CONCEPTS, TAX PLANNING AND MANAGEMENT

OF INCOME TAX :
Meaning of income tax, components of income tax law, taxability criteria for
income tax, concepts agricultural income, assessee, demed assessee, assessee in
default, person, assessment year, previous year, income, computation of gross
total income (GTI), total income, latest rate of income tax, tax planning tax
evasion, tax adoidance, different between tax evasion and tax avoidance.

Page 34
 3. RESIDENTIAL STATUS AND TAX LIABILITY:
Residential status, Residential status of a individual, Hindu undivided family,
Firm or association of persons, Companies, Scope of total income on the basis
of residence or incidence of tax.

4. COMPUTATION OF INCOME UNDER THE HEAD OF SALARY:

Basic of charge, Meaning of salary, Rule of salary, Definition of salary, Tax
treatment, Allowances, Perguisites, Provident fund, Types of provident funds.

5. DEDUCTIONS FORM GROSS TOTAL INCOME AND ASSESSMENT

OF INDIVIDUALS :

Deduction from gross tatal income under sec 80 C to 80 V, Assessment of

individuals, Computation of total income, Computation of tax.

6. FILLING OF RETURNS AND E-FILLING AND TDS/TCS :

Filling of returns, PAN, Compulsorily used of PAN, Latest formate of returns,

Manual returns, E-filling of returns, Types of returns, TDS, Collection of Tax
at source.

RECOMMENDED BOOKS

/. Direct Taxes:

1. Dr. V.K. Singhania : Students' Guide to Income-tax;

Taxmann Publications Pvt. Ltd., New Delhi.
2. Girish Ahuja and : Systematic Approach to
Income-tax Ravi Gupta and Sales-tax; Bharat
Law House,
New Delhi.
3. B.B. Lai : Direct Taxes-Practice and
Planning; Konark Publishers Pvt. Ltd., Delhi.
4. Dr. H.C. Mehrotra and : Direct Taxes (with tax planning); Dr.
S.P. Goyal Sahitya Bhawan, Agra.
5. Sharad Bhargava : Income-tax for
Students Mashbra
Industries (P) Ltd.,
New Delhi.

Page 35
 //. Indirect Taxes:

1. V.S. Datey : Indirect Taxes-Law and

Practice; Taxmann
Publications, New
Delhi.
2. V. Balachandran : Indirect Taxes; Sultan
Chand & Sons, New
Delhi.
3. J.K. Jain & Anand Jain : Law of Central Sales Tax in India;
Anand Prakashan, Jaipur.

Websites for Reference:

1. http://www.gst.gov.in/
2. https://www.incometaxindia.gov.in/
3. http://comtax.up.nic.in/main.htm
4. https://finmin.nic.in/
5. https://financialservices.gov.in/
6. https://www.icai.org/
7. https://www.icai.org/post/bos-knowledge-portal

SUGGESTED DISTRIBUTION OF MARKS

Topic No. Time Allotted (Periods) Marks Alloted (%)

1 28 20
2 28 20
3 28 10
4 28 10
5 28 20
6 28 20
Total 168 100

Page 36
 2.2 PROJECT WORK IN ACCOUNTANCY

L T P
4 2 -

RATIONALE

Project Work aims at developing innovative skills in the students whereby they apply in
totality the knowledge and skills gained through the course work in the solution of particular
problem or by undertaking a project. In addition, the project work is intended to place
students for project oriented practical training in actual work situation for the stipulated
period.

LEARNING OUTCOMES

After undergoing the project work, the students will be able to:

• Apply in totality the knowledge and skills gained through the course work in the
solution of particular problem or by undertaking a project.

• Develop understanding regarding the size and scale of operations and nature of field-work
in which students are going to play their role after completing the courses of study

• Develop understanding of subject based knowledge given in the classroom in the context of
its application at work places.

• Develop firsthand experience and confidence amongst the students to enable them to use
and apply polytechnic/institute based knowledge and skills to solve practical problems
related to the world of work.

• Develop abilities like interpersonal skills, communication skills, positive attitudes and
values etc.

• Assemble/fabricate and test an electronics gadget.

Page 37
GENERAL GUIDLINES

Each student is required to prepare a project using any popular Accounting software packages,
like.

1. Tally (Latest Version)

2. Wings (Latest Version)
3. Busy (Latest Version)
In following suggested topics –

 Advanced inventory Pay roll Accounting

 Tax Accounting (GST, TDS, TCS) Point of Sales
 Data Maintenance Manufacturing Financial Accounting Job costing
 e- Commerce

Page 38
 2.3 COMPUTERISED ACCOUNTANCY AND TAXATION
(PRACTICAL)
L T P
4 - 16

RATIONALE
Computer based Advanced financial accounting using latest version software
packages like Tally, Wings, Busy. Tally is an accounting package which is used
for learning to maintain accounts

LAERNING OUTCOME

After undergoing the subject, students will be able to:

 Able to maintain the records and report in Tally
 Fetching the reports
 Help in decision making
 Understand the current position of a business

DETAILED CONTENTS

1. Accounting in Computerized Environment:

An overview of Computerized Accounting Systems, Features and
Significance
Concepts of grouping of Accounts
Codification of Accounts
Maintaining the Hierarchy of Ledgers
Accounting Packages and consideration of their selection
Generating Accounting Papers

2. Start up:
Tally overview
Tally installation
up grading tally
Language set up
Multilingual operation
Staring Tally

3. Basic Financial Accounting :

Accounting Concepts
Company Creation
Chart of Accounts
Account Masters
Voucher Entry
Single Mode Voucher Entry
Account Voucher Printing
Display

Page 39
 Accounts Master Lists
Accounts Voucher Lists
Day book Summaries
Columnar Account voucher Register
Trial Balance
Final Accounts
Reports Printing
Multi Account Reports printing
Moving to new financial year

4. Advanced financial Accounts:

Advanced Accounting features
Cost category & cost centre
Voucher types & classes
Bank reconciliation
Budget and scenarios
Foreign Currency
Queries

5. Data Maintenance :
Security
Export of Tally Data
Import of tally data
Tally XML
Tally ODBC
Internet Connectivity

6. Basic inventory :
Inventory master
Inventory voucher
Invoicing
Inventory Reports
Invoice Register
Inventory reports
Invoice Register
Sales Purchase Analysis
Stock Journal Reports.

7. Advanced inventory:
Advanced Inventory Features
Price List
Discount
Excise Duty
Export Invoice
Batch Details
Godown
Delivery Challans
Orders.

Page 40
 Invoice voucher class
Point of sales
Job Costing
Manufacturing

8. Taxation:
Tax deducted at source (TDS)
Tax Collected at source (TCS)
GST (Goods and Service Tax)
CGST (Central Goods and Service Tax)
SGST (State Goods and Service Tax)
IGST (Interstate Goods and Service Tax)

RECOMMENDED BOOKS

1. Namrata Aggarwal Comdex Tally 9.0 (Dreamtech),Wiley-India Pvt Ltd,

4435-36/7, Ansari Road , Dariyaganj, New
Delhi 110002, Tel 91- 11-43630000, Fax
91-11-23275895
E-mail [email protected]

2 Vikas Gupta Encyclopedia of Comdex Financial Accounting with Tally

w/CD (Dreamtech),,Wiley-India Pvt Ltd, 4435- 36/7,
Ansari Road , Dariyaganj, New Delhi 110002, Tel 911-
43630000, Fax 91-11-23275895 E-mail
[email protected]

3. Namrata Aggarwal Financial Accounting on Computers using Tally ,

(Dreamtech), Wiley-India Pvt Ltd, 4435-36/7, Ansari
Road , Dariyaganj, New Delhi
110002, Tel 91- 11-43630000, Fax
91-11-23275895 E-mail
[email protected]

Websites for Reference:

1. http://www.gst.gov.in/
2. https://www.incometaxindia.gov.in/
3. http://comtax.up.nic.in/main.htm
4. https://finmin.nic.in/
5. https://financialservices.gov.in/
6. https://www.icai.org/
7. https://www.icai.org/post/bos-knowledge-portal

Page 41
 SUGGESTED DISTRIBUTION OF MARKS

Topic No. Time Allotted (Periods) Marks Alloted (%)

1 7 20
2 7 10
3 7 20
4 7 10
5 7 10
6 7 10
7 7 10
8 7 10
Total 56 100

Page 42
 2.4 ENVIRONMENTAL EDUCATION & DISASTER MANAGEMENT

L T P
4 - -
RATIONALE

An Environmental Studies major will be able to critically examine all sides

of environmental issues and apply understanding from disciplines such as history, economics,
psychology, law, literature, politics, sociology, philosophy, and religion to create informed
opinions about how to interact with the environment

LAERNING OUTCOME

After undergoing the subject, students will be able to:

 Master core concepts and methods from ecological and physical sciences and their
application in environmental problem solving.
 Appreciate the ethical, cross-cultural, and historical context of environmental issues and
the links between human and natural systems.
 Understand the transnational character of environmental problems and ways of addressing
them, including interactions across local to global scales.

DETAILED CONTENTS

1. INTRODUCTION :

- Basics of ecology, Ecosystem, Biodiversity Human activities and its effect

on ecology and eco system, different development i.e. irrigration,
urbanization, road development and other engineering activities and their
effects on ecology and eco system, Mining and deforestation and their
effects.

- Lowering of water level , Urbanization.

- Biodegradation and Biodegradibility, composting, bio remediation, Microbes
.Use of biopesticidies and biofungicides.

- Global warning concerns, Ozone layer depletion, Green house effect, Acid
rain,etc.

Page 43
2. POLLUTION :

Sources of pollution, natural and man made, their effects on living

environments and related legislation.

WATER POLLUTION :

- Factors contributing water pollution and their effect.

- Domestic waste water and industrial waste water. Heavy metals, microbes
and leaching metal.

- Physical, Chemical and Biological Characteristics of waste water.

- Indian Standards for quality of drinking water.

- Indian Standards for quality of treated waste water.

- Treatment methods of effluent (domestic waste water and industrial/ mining

waste water), its reuse/safe disposal.

AIR POLLUTION :

Definition of Air pollution, types of air pollutants i.e. SPM, NOX, SOX, GO,
CO2, NH3, F, CL, causes and its effects on the environment.

- Monitoring and control of air pollutants, Control measures techniques.

Introductory Idea of control equipment in industries i.e.

A. Settling chambers
B. Cyclones
C. Scrubbers (Dry and Wet)
D. Multi Clones
E. Electro Static Precipitations
F. Bog Fillers.

- Ambient air quality measurement and their standards.

- Process and domestic emission control

- Vehicular Pollution and Its control with special emphasis of Euro-I, Euro-II,
Euro-III and Euro IV.

NOISE POLLUTION :

Sources of noise pollution, its effect and control.

Page 44
 RADISACTIVE POLLUTION :

Sources and its effect on human, animal, plant and material, means to control and
preventive measures.

SOLID WASTE MANAGEMENT :

Municipal solid waste, Biomedical waste, Industrial and Hazardous waste,

Plastic waste and its management.

3. LEGISLATION :

Preliminary knowledge of the following Acts and rules made thereunder-

- The Water (Prevention and Control of Pollution) Act - 1974.

- The Air (Prevention and Control of Pollution) Act - 1981.

- The Environmental Protection (Prevention and Control of Pollution) Act -

1986. Rules notified under EP Act - 1986 Viz.

# The Manufacture, Storage and Import of Hazardous Chemical

(Amendment) Rules, 2000

# The Hazardous Wastes (Management and Handling

) Amendment Rules, 2003.

# Bio-Medical Waste (Management and Handling) (Amendment)

Rules, 2003.

# The Noise Pollution (Regulation and Control) (Amendment) Rules,

2002.
# Municipal Solid Wastes (Management and Handling) Rules, 2000.

# The Recycled Plastics Manufacture and Usage (Amendment) rules,

2003.

4. ENVIRONMENTAL IMPACT ASSESSMENT (EIA) :

- Basic concepts, objective and methodology of EIA.

- Objectives and requirement of Environmental Management System (ISO-

14000) (An Introduction).

Page 45
 5. DISASTER MANAGEMENT :

Definition of disaster - Natural and Manmade, Type of disaster management,

How disaster forms, Destructive power, Causes and Hazards, Case study of
Tsunami Disaster, National policy- Its objective and main features, National
Environment Policy, Need for central intervention, State Disaster Authority-
Duties and powers, Case studies of various Disaster in the country, Meaning
and benefit of vulnerability reduction, Factor promoting vulnerability
reduction and mitigation, Emergency support function plan.

Main feature and function of National Disaster Management Frame

Work, Disaster mitigation and prevention, Legal Policy Frame Work, Early
warning system, Human Resource Development and Function, Information
dissemination and communication.

RECOMMENDED BOOKS

1. Environmental and Pollution Awareness by Sharma BR; Satya Prakashan, New Delhi.
2. Environmental Protection Law and Policy in India by Thakur Kailash; Deep and Deep
Publications, New Delhi.
3. Environmental Pollution by Dr. RK Khitoliya; S Chand Publishing, New Delhi
4. Environmental Science by Deswal and Deswal; Dhanpat Rai and Co. (P) Ltd. Delhi.
5. Engineering Chemistry by Jain and Jain; Dhanpat Rai and Co. (P) Ltd. Delhi.
6. Environmental Studies by ErachBharucha; University Press (India) Private Ltd., Hyderabad.
7. Environmental Engineering and Management by Suresh K Dhamija; S K Katariaand Sons,
New Delhi.
8. E-books/e-tools/relevant software to be used as recommended by AICTE/ NITTTR,
Chandigarh.

Websites for Reference:

http://swayam.gov.in

SUGGESTED DISTRIBUTION OF MARKS

Topic No. Time Allotted (Periods) Marks Alloted (%)

1 12 20
2 11 20
3 11 20
4 11 20
5 11 200
Total 55 100

Page 46
 2.5 FIELD EXPOSURE

L T P
- 4 -

1. To send students to various reputed Govt./Semi- Govt./Corporations,

Industries and other commercial establishments like Malls, Hospitals, Finance
Companies etc.

2. To impart training in various fields of Personnel Deptt., Accounts and

General office works in actual practice.

3. The training should be imparted only in those offices where the modern
office devices ( computers and latest version of various applicable softwares ) are
being used.

4. 2 periods for field exposure have been provided for organising course
oriented, group discussion, mock presentation, uses of audio video system, seminars,
one to one debate, etc. 20
Sessional marks alloted for field exposure will be awarded to students based on
performance on above exercises.

5. The duration of training will be of at-least 4 weeks time during

summer vacations.

Page 47
 STAFF STRUCTURE

ONE YEAR(TWO SEMESTER) P.G.DIPLOMA IN ACCUNTANCY ( WITH

COPUTERISED ACCOUNTS AND TAXATION )

Intake of the Course 60

Pattern of the Course Semester Pattern

-----------------------------------------------------------------------------------------------------------
--------
Sl. No. Name of Post No.
-----------------------------------------------------------------------------------------------------------
--------

1. Principal 1

2. H. O. D. 1

3. Lecturer accountancy 3

4. Computer Operator (Common 1

With P.G.D.C.A.)
5. Instrument Mechanic 1

6. Steno Typist 1

7. Accountant/Cashier 1

8. Store Keeper 1

9. Class IV 6

10. Sweeper 1 (Part Time)

Note :
1. The post of Lecturer accountancy (two Posts) are already present
in the department.
2. Services of other discipline staff of the Institute may be utilized if
possible.

3. Qualifications of Staff : as per service rules.

4. Committe felt that the above posts should be

created and filled immediately for proper implementation of
curriculum.

Page 48
 SPACE REQUIREMENT

No. M2
[A] Administrative Block
1. Principal's room 1 30
2. Steno room 1 6
3. Confidential room 1 10
4. Reception Lounge 1 25
5. Main Office 1(.25 Sqm./Student)
6. Library (common with other disciplines) 1 150
7. Common room 3 150
A. Boys Common Room 1 50
B. Girls Common Room 1 50
C. Staff Common Room 1 50
8. Class rooms 2 120
9. Store (100+0.1xStudent Population) 1 109
10. Confrence Room 1 75
11. Head of Department Room 1 15
12. Lecturer Room (10 Sqm./Lecturer)
13. Confidential Office for Examination work 1 25
14. Estate Office (Security,Campus,Services) 1 25

[B] Academic Block

Sl.No. Detail of Space No. @ Floor Area
Sq.m Sq.m.

1. Class Room 1 60 60

2. Computer lab 1 60 60

3. Service Shop 1 15 15

[C]. Common Facilities

1. Dispensary 1 75
2. Canteen, Cooperative Store,Bank 1 150
Extension Centre, Postal Services etc.
3. Parking space
A. Cycle Stand (1 Sqm./Cycle For 25% Students)
B. Scooter Stand (3 Sqm./Scooter For 25% Students)
C. Car Garage (15 Sqm./ Car )
D. Bus Garage (55 Sqm./ Bus )
4. N.C.C. block 1 (2 Sqm/Student)

Page 49
5. Guest room (with 2 guest rooms and service 1 100 facility)

[D]. Residential Facilities

1. Hostel for students 1 for 50% boys

& 100%
girls
students
to be
provided
in
seperate
block)
2. Staff quarters
Principal 1 Type IV
HOD/Warden 2 Type IV
Sr. Lect./Lect. 2 Type IV
Technical/Ministerial staff 4 Type II
Class IV 6 Type I
3. Play ground (common) 1 1500-2500
Sqm
dependin
g upon
availabili
ty of land

Priority to be given in following order (1)

a. Administrative Building
b. Labs
c. Workshop
d. Over head Tank
e. Boundary Wall
f. Principal Residence
g. Fourth Class Quarters (2/3)

(2)
a. Hostel
b. Students Aminities

(3)
Residences of employee

Page 50
 LIST OF EQUIPMENT

1. Only those of the equipment given below which are essentially

required for performing the practicals mentioned in the curriculum
and are not available in the institute are to be procured by the
institutions.

2. "Machine/Equipments/Instruments of old BTE list which are not

included below are to be retained in the Lab/Shop for Demonstration
purpose but not to be demanded fresh for purchase."

3. A separate computer application for lab should be established

Accountancy department.
A COMPUTER ACCESSORIES
1. Computers 20 8,00,000.00
2. Printers (Laser-1, Dot Matrix-1 3 80,000.00
Ink Jet-1)
3. Computer Furniture LS 3,00,000.00
4. Miscellaneous items LS 1,00,000.00
5. Software (Tally, Busy, Wings) LS 1,50,000.00
6. Air Conditioner 4 1,30,000.00

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 LEARNING RESOURCE MATERIAL:

(Not to be procured, if available for other courses)

1. Overhead Projector with screen 1 -- 20000

2. 35 m.m. Slide cum Film Projector 1 -- 50000
3. Audio Cassette Recorder 1 -- 15000
4. V.C.R. with Monitor & Accessories 1 -- 35000
5. Photography Camera for Production 1 100000
of slide and film strips, 35 mm
still camera dark room equipment.
6. Mathematical Typewriter 1 -- 7000
7. Cutting, Binding & Stitching 1 -- 30000
equipment.

* Fresh purchase of these equipments is not recommended. However if

these equipments have already been purchased they will be retained
and used for demonstration purpose. Facility of demonstration may
be extended to other institutions also.

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 ANNEXURE I- QUESTIONNAIRE

INSTITUTE OF RESEARCH,DEVELOPMENT AND TRAINING U.P.KANPUR

-208002

SUBJECT: Questionnaire for ascertaining the job potential and

activities of One year P.G. diploma holder in Accountancy
(with computerized accounts and taxation)

PURPOSE: To design and develop One Year Post Graduate diploma

curriculum in Accountancy(with computerized accounts and
taxation)

NOTE: 1.Please answer the questions to the points given in the

questionnaire.
2.Any other point or suggestion not covered in this
questionnaire may be written on a separate paper and enclosed
with the questionnaire.

1. Name of the organisation:

2. Name & Designation of the officer filling the

questionnaire

3. Name of the department/section

4. Important functions of the ________________________________department/section

5. Number of diploma holder employees

under your charge in the area of _________________________Accountancy

6. Please give names of modern machines/ latest softwares handled by

a P.G.diploma holder in computerized accountancy.

1. 2. 3.

4. 5. 6.

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7. Mention the approximate percentage of the following desired in
P.G. Diploma teaching.

1. Theoretical knowledge------------------------------------------------------- %
2. Practical knowledge ---------------------------------------------------------- %
3. Skill Development ------------------------------------------------------------ %

8. Do you think " on the job training" / Industrial training should form a
part of curriculum. (
Yes/ No) if yes then
(a) Duration of training --------------
(b) Mode of training 1. Spread over different semesters

2. After completion of course

3. Any other mode

9. What mode of recruitment is followed by your organisation.

1. Academic merit
2. Written test
3. Group discussion
4. Interview
5. On the job test.

10. Mention the capabilities/ Qualities looked for while recruiting

diploma holder in computerised Accountancy.
(a) Technical knowledge ------------
(b) Practical skill ------------
(c) Etiquettes and behaviour ------------
(d) Aptitude ------------
(e) Health habit and social background --------------
(f) Institution where trained --------------

12. Does your organisation have any system Yes/No

for the survey of
proficiencies of employees in the field of
computerised Accountancy.
13. Does your organisation conduct field survey to Yes/No
know users views regarding.
1. Knowledge component in the
employees of commercial practice
field.
2. Effect of climatic conditions
3. Any other
If yes ; Please give brief account of each.

Page 54
14. Which type of assignment do you suggest for an entrepreneur in
computerised Accountancy.

15. In which types of organisations can a P.G. diploma holder in

computerised Accountancy work or serve.

1 2 3

4 5 6

16. Job prospects for the P.G. diploma holder in

computerised accountancy, the next ten years in the
state/ country.

17. In your opinion what should be the subjects to be taught to a P.G. diploma
student in computerised Accountancy.

Theory Practical

18. Kindly mention particulars regarding topics/areas which

should be given more emphasisin the curriculum .

Theory Practical

19. Kindly state whether your organization Yes/ No can contribute towards
improvement ofcurriculum in above field.
If yes : Please give names of experts in your
organisation to whom contact.

20. Kindly give your valuable suggestions for being considered

at the time of finalisation of curriculum.

21. What changes in technologies are to be incorporated in the

development of curriculum in computerised Accountancy.

( Signature )

Page 55
 ANNEXURE II- SUMMER TRAINING SCHEDULE

The students will work and focus their attention during the training
on the following points which will be incorporated by them in their
reports.

1. Name & Address of the unit

2. Date of
i. Joining.
ii. Leaving.

3. Nature of Industry
i. Product.
ii. Services.
iii. Working Hrs.

4. Sections of the unit visited

and activities there in.

5. Details of machines/Tools &

instruments used in working in the
section of the unit
visited.

6. Work procedure in the

section visited.

7. Specifications of the
Office automation
equipments used.

8. Work of repair and maintenance

of office automation equipments cell.

9. Details of the special sophisticated

instruments used in the industry with
details of care taken in
their handling.

10. Checking and Inspecting

procedure of equipments and
their details.

11. Description of any emergency and

its correspondence .

Page 56
12. Visit of units store, Manner of keeping store items, Their receiving & distribution.

13. Safety measures on work place &

working conditions in general -
comfortable, convenient &
hygeinic.

ANNEXURE III

1. For Community Development work two 15 days camps will be

organised during the session in identified villages. The students shall
stay in the camps and under the supervision of concerned faculty
members shall undertake/execute the assigned works in the following
fields.

2. To launch and sustain functional literacy programmes.

3. To train the rural youth in different trades/skills.

4. Training by innovating and improving the efficiency of house hold

gadgets.

5. To control and reduce pollution effecting the social fabric of rural

life i.e. - Construction of Soak Pits and Sanitary Latrines, Tree
Plantation, Social Forestry, Installation of Smokeless Chulhas.

6. To disseminate information on sources of non conventional energy.

Installation and maintenance of Solar Street Lights, Solar
Photovoltaic Pumps, Wind Mills, Bio Gas Plants etc shall be
undertaken.

7. Transfer of appropriate Technology/Demonstration of cheap houses

by use of locally available material, treatment of mud walls
innovation of mud floor, treatment of thatch roofs etc shall be taken
with provisions for training to the villagers.

8. Training and demonstration of new agricultural implements, house

hold gadgets and appliances of non conventional energy.

9. To help the rural youth in preparing project reports to set up

industrial units and entrepreueurial development.

10. All community polytechnics shall render repair and maintenance of

agricultural implements, appliances of non conventional energy,
household gadgets etc and train the rural youth in such skills.

Page 57
 LIST OF EXPERTS

List of experts who contributed in the revision of the curriculum for The One
Year Post Gradute Diploma in Accountncy (with computerized accounts
and taxation) at I.R.D.T.U.P., Kanpur

 Sanjoli Yadav Subject expert / Tax consultant

Manager and head
UPTEC Computers, Kanpur

 Dr. P.K.Awasthi Sr. Lecturer/Principal

Government Leather Institute, Kanpur

 Farhat siddiqi Subject expert /Lecturer

Government Polytechnic, Kanpur

 Shri Ravi Srivastava Chartered Accountant (C.A.)

Kanpur

 Shri Piyush Kumar Subject expert

Kanpur

 Shri Deepak bajpai Subject expert / Tax consultant

UPTEC Computers, Kanpur

 Nisha Srivastava Subject expert

UPTEC Computers, Kanpur

 Smt. Abha shakti Lecturer,

Government Polytechnic, Kanpur

 Shri Vishal agrawal Co-ordinater /Lecturer Computer

I.R.D.T. Kanpur

Page 58
 LIST OF EXPERTS

List of experts who contributed in the revision of the curriculum for The One
Year Post Gradute Diploma in Accountncy ( with computerized accounts
and taxation ) on dated
03.12.14 at I.R.D.T.U.P., Kanpur

 Shri Vivak Singh Sachan Assistant Professor

C.S.J.M University., Kanpur
 Dr. P.K.Awasthi Sr. Lecturer/Principal
Government Leather Institute, Kanpur
 Dr. Toolika Saxena Assistant Professor
Step H.B.T.I., Kanpur
 Shri Yogesh Kumar Assistant Director
R.V.T.I., Jaipur
 Shri S.K.Singh Lecturer
A.I.T.H.,
Kanpur
 Dr. Wajid Ali Janta Polytechnic, Jahangirabad
 Shri Rakesh Kumar Lecturer,
A.I.T.H.,
Kanpur
 Talat Nasreen Lecturer,
Ram Devi Ram Dayal Poly., Kanpur
 Dr. Mohd. Shamim Ansari Lecturer, G.G.P., Gorakhpur
 Shri Pankaj Yadav
Profes
sor
I.R.D.T,
U.P.,
Kanpur

Page 59
 LIST OF EXPERTS (Semester System)

List of experts who contributed in the design and development of the

curriculum in semester system for The One Year (Two Semester) Post
Gradute Diploma in Accountncy ( with computerized accounts and taxation)on
dated 25.03.2015 at I.R.D. T. U.P., Kanpur

 Dr. P.K.Awasthi Sr. Lecturer/Principal

Government Leather Institute, Kanpur
 Dr. Toolika Saxena Assistant Professor
Step H.B.T.I., Kanpur
 Shri Rakesh Kumar Lecturer,
A.I.T.H.,
Kanpur
 Shri S.K.Singh Lecturer
A.I.T.H.,
Kanpur
 Shri Raghvendra Singh Lecturer Govt. Poly. Orai
 Dr. Mohd. Shamim Ansari Lecturer, G.G.P., Gorakhpur
 Km. Kalpana Devi Assistant Prof., I.R.D.T., Kanpur

LIST OF EXPERTS

List of experts who contributed in the design and development of the

curriculum in semester system for The One Year (Two Semester) Post
Gradute Diploma in Accountncy ( with computerized accounts and taxation)on
dated 22.08.2016 at I.R.D. T. U.P., Kanpur

 Dr. P.K.Awasthi Sr. Lecturer/Principal

Government Leather Institute, Kanpur
 Dr. Toolika Saxena Assistant Professor
Step H.B.T.I., Kanpur
 Dr. Wazid Ali Lecturer,
Janta Polytechnic, Jahangirabad

 Shri S.K.Singh Lecturer

A.I.T.H.,
Kanpur

 Dr. Mohd. Shamim Ansari Lecturer, G.G.P., Gorakhpur

 Shri Gaurav Kishore Lecturer(IT),I.R.D.T.,U.P.Kanpur

 Km. Kalpana Devi Assistant Prof., I.R.D.T., Kanpur

Page 60