COMPUTERIZED ACCOUNTING

Paper Code: 
ATG 421
Credits: 
6
Contact Hours: 
90.00
Max. Marks: 
100.00
Objective: 

Learning outcome (at course level)

Learning and teaching strategies

Assessment Strategies

  
 

CO 91:  Attain a   comprehensive skill set with Tally Accounting Software

CO 92: Create finance- and accounting-related spreadsheets and charts by enhancing previously acquired finance, accounting and computer skills.

CO 93: Critical Thinking and Problem-solving skills in analyzing financial information.

CO 94: Once you understand computerized accounting, you will be amazed at how much better you can be at organizing your own finances.

CO 95:  To learn to direct the computer functions to accomplish the various steps learned in accounting principles in accordance with generally accepted procedures

CO 96: To emphasize the application of computers to sound accounting practices.

Approach in teaching: Learning how to work in tally.

2. How to generate reports using Tally.

3. How to analyze and interpret financial information using Ms Excel

4. Creating your own financial portfolio.

Teaching Strategies:

1. Working with Tally ERP.

2. Working with Ms Excel

3. Watching you tube videos

4. Preparing financial reports

 

Class test, Semester end examinations,  Quiz, Solving problems in tutorials, Assignments,  Individual projects. Tally workings.

Ms Excel Worksheets

PPT on analysis of financial information

  

 

18.00
Unit I: 
Unit I

• Computerized Accounting: Introduction, Double entry system of Book-Keeping, types of accounts, Mode of Accounting, Financial Statements, Manuals Accounting v/s Computerized Accounting. Accounting with Tally: Introduction, company creation, company features and configurations

18.00
Unit II: 
Unit II

• Creating Accounting masters in Tally: List and charts of Accounts, Creation of groups and ledgers, Display and Alter of Groups and Ledgers, Accounting Vouchers, Accounting Voucher entry. Use of excel in Accounting

18.00
Unit III: 
Unit III
  • Financial Report Generation through Excel, Financial Statement Analysis / Ratio Analysis Vertical Analysis or Common Size Statements using Excel, Horizontal Analysis & Trend Analysis using Excel, Case Study of AlibabaFinancial and Valuation Guide.
18.00
Unit IV: 
Unit IV
  • Models Using Excel                                                               

1. Discounted Cash Flow Model

  • Discounted Cash Flow Model – Example

2.  Leveraged Buyout Model

  •  LBO Model Example

3. Comparable Company Analysis Model

  • Comparable Company Analysis Model – Example
  • 4.  Mergers & Acquisitions Model
18.00
Unit V: 
Unit V

• Advantages of Computerised Accounting: Security Controls, Backup and Restore, Export and Import of Data & Printing Reports.

Essential Readings: 

• Computerised Accounting- Neeraj Goyal & Rohit Sachdeva (Kalyani Publishers)
• Computerised Accounting- M.Yadagiri & G. Srinivas (Bandla Publishers)
• Computerized Accounting System- Manoj Bansal & Ajay Sharma (Sahitya Bhawan Publications, Agra)

References: 

SUGGESTED READINGS:

  • Computerized Accounting- Prof. C.M. Tembhurnekar, Dr. Alok Dwivedi (Sai Jyoti Publication)
  • Computer Accounting Systems Tutorial- Michael Fardon (Osborne Books Ltd.)

e- RESOURCES:

JOURNALS:

  • Indian Journal of Finance
  • International Journal of Financial Management
  • IUP Journal of Accounting Research

 

 

Academic Year: 
2022-2023
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