🧩 COURSE SYLLABUS (MODULE-WISE / CLASS-WISE)

🔹 Module 1: Introduction to Accounting (5 Classes)

• Meaning & Objectives of Accounting
• Types of Accounting
• Users of Accounting Information
• Basic Accounting Terminology
• Importance of Accounting for Business

🔹 Module 2: Basic Accounting Concepts & Principles (6 Classes)

• Accounting Concepts & Conventions
• Double Entry System
• Debit & Credit Rules
• Types of Accounts
• Accounting Cycle Overview

🔹 Module 3: Journal & Ledger (8 Classes)

• Journal Entries
• Narration Writing
• Posting Entries to Ledger
• Balancing Ledger Accounts
• Practical Exercises

🔹 Module 4: Subsidiary Books & Cash Book (6 Classes)

• Cash Book (Single / Double Column)
• Purchase Book & Sales Book
• Purchase Return & Sales Return
• Simple Vouchers & Bills

🔹 Module 5: Trial Balance & Final Accounts (7 Classes)

• Meaning of Trial Balance
• Preparation of Trial Balance
• Errors & Rectification (Basic)
• Profit & Loss Account (Intro)
• Balance Sheet (Intro)

🔹 Module 6: Accounting for Small Businesses (3 Classes)

• Basic Bookkeeping for MSMEs
• Expense & Income Tracking
• Importance of Record Keeping
• Accounting Ethics

🔹 Module 7: Practical Work & Assessment (1 Class)

• Practical Accounting Exercise
• Case Study
• Final Assessment & Feedback

📝 ASSESSMENT & CERTIFICATION

• Class Participation, Assignments & Practical Work: 40%
• Final Written & Practical Test + Viva: 60%

🎓 Successful learners will be awarded:

Certificate in Accounting Basics

issued by LTPL Skill Foundation

💼 LEARNING OUTCOMES

After completion, learners will be able to:

• Understand basic accounting principles
• Record transactions using journal & ledger
• Prepare trial balance
• Understand profit & loss and balance sheet basics
• Assist in accounting work for offices and MSMEs

🚀 CAREER / BUSINESS PATHWAYS

• Accounts Assistant (Junior Level)
• Office Accounts Executive (Trainee)
• Bookkeeping Assistant
• MSME Accounts Support Staff
• Foundation for Tally & GST Courses