The objective of this course is to enable students with the application of computerized accounting in different practical situations.
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.
|
● 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
● 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
● 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
● 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.
Suggested Readings:
e-Resources: