COMPUTERIZED ACCOUNTING

Paper Code: 
24ATG421
Credits: 
06
Contact Hours: 
90.00
Max. Marks: 
100.00
Objective: 

The objective of this course is to enable students with the application of computerized accounting in different practical situations.

Course Outcomes: 

Course

Learning outcome

(at course level)

Learning and teaching strategies

Assessment Strategies

Course Code

Course

title

24ATG421

Computerized Accounting

(Theory)

CO91: Develop an understanding of Tally Accounting Software.

CO92: Design various ledger accounts and basic accounting vouchers.

CO93: Develop an understanding of inventory accounting and creating tables, forms, queries and reports using MS-ACCESS.

CO94: Construct an understanding of GST accounting on Tally software.

CO95: Create finance and accounting related spreadsheets and charts by applying different MS-Excel functions.

CO96: Contribute effectively in course – specific interaction.

Approach in teaching:

Working with Tally ERP and Ms Excel, Interactive Lectures, Discussion, Tutorials, Problem Solving Sessions & Presentations

 

Learning activities for the students: Self-learning assignments using Tally, Case Study Analysis using Ms Excel, Class Presentations (Individual & Group)

 

Continuous Assessment, Semester End Examinations, Quiz, Solving Problems in Tutorials, Assignments, Individual and Group Projects. Tally Workings,

Ms Excel Worksheets.

 

 

18.00
Unit I: 
Introduction to Computerized Accounting

● Computerized Accounting: Introduction, Mode of Accounting, Manual Accounting v/s Computerized Accounting.
● Accounting with Tally: Introduction
● Functional Features & Technological Advantages of Tally Software
● Accounting Master

18.00
Unit II: 
Voucher Management and Financial Reporting using Tally
  • Basic Accounting Voucher
  • Journalizing Compound Journal Entries, Display, Financial Reports
  • Maintaining Balances Bill-by-Bill of the Accounts of Debtors & Creditors and Mentioning Opening Balance during Ledger Creation.

 

18.00
Unit III: 
Advanced Inventory and Data Management using Tally

●        Inventory Accounting, Concepts of Stock Groups, Stock Categories, Godowns/ Locations,

●        Units of Measure and Stock Items

●         Purchase & Sales Transactions & Invoicing, Debit note & Credit note

●        Use of Stock Journal for Stock Transfer, Display of Stock Summary (Stock Register), Inventory Books and Statement of Inventory, Use of F2 (Date/ Period) and F12 (Configure) during Display of Inventory Reports.

Data management using MS-ACCESS

18.00
Unit IV: 
Comprehensive GST Accounting and Compliance using Tally

● GST Accounting: Preparation of tax invoices, debit note and credit note, GST registration process and filling of GST returns, Electronic ledgers, Process of payment of GST, E-way bill procedures
● Audit Trail in Tally

18.00
Unit V: 
Excel Applications for Advanced Accounting and Financial Analysis

●        Application of MS-Excel in accounting: Basic functions, Mathematical and statistical Functions, logical functions, Date & Time functions, Financial Functions, What if analysis, Plotting of Graphs & Descriptive Statistics

Accounting in Excel: Financial Report Generation through Excel, Financial Statement Analysis / Ratio Analysis Vertical Analysis or Common Size Statements using Excel, Horizontal Analysis & Trend Analysis using Excel.

Essential Readings: 
  1. Computerised Accounting- Neeraj Goyal & Rohit Sachdeva (Kalyani Publishers)
  2. Computerised Accounting- M.Yadagiri & G. Srinivas (Bandla Publishers)
  3. Computerized Accounting System- Manoj Bansal & Ajay Sharma (Sahitya Bhawan Publications, Agra)
  4. Mastering Excel 2000 – Martin, Hansen, Klingher& Beth
  5. Ssc Study, Tally Erp 9 Book

 

References: 

Suggested Readings:

  1. Computerized Accounting- Prof. C.M. Tembhurnekar, Dr. Alok Dwivedi (Sai Jyoti Publication)
  2. Computer Accounting Systems Tutorial- Michael Fardon (Osborne Books Ltd.)
  3. Tally Ace Tally Education Pvt. Ltd.,
  4. Dr. Leena Bhatia & Dr. Bindu Jain, Elementary Computer Application
  5. Shubhilall, Elementary Computer Application

 

e-Resources:

  1. https://www.academia.edu/40257337/INTRODUCTION_TO_COMPUTERIZED_ACCOUNTING
  2. https://sscstudy.com/tally-erp-9-book-pdf-free-download/
  3. https://www.tallyofficialbooks.com/advanced-tally-book.html
  4. https://www.excel-easy.com/
  5. https://www.tableau.com/learn/training/
  6. https://www.simplilearn.com/tutorials/tableau-tutorial/

 

Academic Year: