Module 1: Foundations of Accounting

Before diving into taxes, one must master the "language of business."

• Accounting Basics: Definition, objectives, and the accounting cycle.
• The Golden Rules: Understanding Debits and Credits.
• Journal & Ledger: Recording transactions and posting to accounts.
• Trial Balance: Identifying errors and balancing books.
• Financial Statements: Preparing Profit & Loss Accounts and Balance Sheets.

Module 2: Direct Taxation (Income Tax)

Focuses on the laws governing personal and corporate earnings.

• Income Heads: Salary, House Property, Business/Profession, Capital Gains, and Other Sources.
• Deductions & Exemptions: Understanding tax-saving instruments (e.g., Chapter VI-A).
• TDS & TCS: Tax Deducted at Source—compliance and filing returns.
• Income Tax Returns (ITR): Practical training on filing ITR-1 through ITR-4.
• Advance Tax: Calculations and payment deadlines.

Module 3: Indirect Taxation (GST)

A deep dive into Goods and Services Tax, which has revolutionized modern trade.

• GST Concepts: CGST, SGST, IGST, and the concept of "Supply."
• Registration: Who needs it and how to apply.
• Input Tax Credit (ITC): The mechanism of claiming credit on purchases.
• Invoicing: Creating GST-compliant B2B and B2C invoices.
• GST Returns: Monthly and Quarterly filing (GSTR-1, 3B, and Annual Returns).

Module 4: Statutory Compliances & Payroll

Managing the human element and legal obligations of a company.

• EPF & ESI: Employee Provident Fund and State Insurance compliance.
• Professional Tax: State-wise regulations.
• Payroll Processing: Designing salary structures, payslips, and CTC (Cost to Company) calculations.

Module 5: Computerized Accounting (Tally & Excel)

Automation is essential for accuracy and speed in the modern office.

• Tally Prime / ERP 9:
• Company creation and inventory management.
• Voucher entry with GST.
• Generating bank reconciliation statements.
• Advanced Excel for Accountants:
• VLOOKUP, HLOOKUP, and Pivot Tables.
• Financial modeling and data validation.
• Automating reports using macros.