Description
Course Name: Diploma in Accounts Executive (Accounts Payable & Receivable)
Course Id: BSC/Q0901.
Education Qualification: 12th Commerce.
Duration: 370 Hrs.
How You will Get Diploma Certificate:
Step 1- Select your Course for Certification.
Step 2- Click on Enroll Now.
Step 3- Proceed to Enroll Now.
Step 4- Fill Your Billing Details and Proceed to Pay.
Step 5- You Will be Redirected to Payment Gateway, Pay Course and Exam Fee by Following Options.
Card(Debit/Credit), Wallet, Paytm, Net banking, UPI and Google pay.
Step 6- After Payment You will receive Study Material on your email id.
Step 7- After Completion of Course Study give Online Examination.
Step 8- After Online Examination you will get Diploma Certificate soft copy(Scan Copy) and Hard Copy(Original With Seal and Sign).
Step 9- After Certification you will receive Prospect Job Opportunities as per your Interest Area.
Online Examination Detail:
- Duration- 120 minutes.
- No. of Questions- 60. (Multiple Choice Questions).
- 10 Questions from each module, each carry 10 marks.
- Maximum Marks- 600, Passing Marks- 40%.
- There is no negative marking in this module.
| How Students will be Graded: | ||
| S.No. | Marks | Grade |
| 1 | 91-100 | O (Outstanding) |
| 2 | 81-90 | A (Excellent) |
| 3 | 71-80 | A (Very Good) |
| 4 | 61-70 | B (Good) |
| 5 | 51-60 | C (Average) |
| 6 | 41-50 | P (Pass) |
| 7 | 0-40 | F (Fail) |
Benefits of Certification:
- Government Authorized Assessment Agency Certification.
- Certificate Valid for Lifetime.
- Lifetime Verification of Certificate.
- Free Job Assistance as per your Interest Area.
Syllabus
Diploma in Account Executive
Taxation related concepts
Income Tax Act Basics, Heads of Income and Computation of Total Income and Tax Liability, Tax Management, Administration Procedure and ICDS, assessment strategy, Learning Aims, Understand the basic principles underlying the Income Tax Act, Compute the taxable income of an assessed, Analyze the assessment procedure, Skill sets required, Requiring the skill levels of knowledge, comprehension, application and analysis, Income Tax Act Basics, Income which do not form part of Total Income, Heads of Income and Computation of Total Income and Tax Liability, Tax Management, Administrative Procedures and ICDS.
Understanding GST Concepts
Constitutional scheme of indirect taxation in India before GST, historical evolution of indirect taxation in post-independence India till GST, international perspectives on GST/ VAT need for GST in India, GST: a historical perspective, challenges in designing GST, Origin-based versus Destination-based taxation, Rate Structure and Compensation, Dispute Settlement, Alcohol and Petroleum products, constitutional amendment, goods & service tax council, Legal/Rules, Registration and Threshold, Composition Scheme, E-way bill system.
Incidence of Taxation
Introduction to Income Tax & Important Definitions, – Exempted Incomes and Residential Status & Incidence of Tax Liability, Heads of Income, basis of charge of income tax, Agricultural Income, What does the term Agricultural Income mean, Certain income which is not treated as Agricultural Income, Residential status and tax liability, Scope of total income, Items of exempted incomes, residential status and incidence of tax, basic conditions for an individual to be resident, Income arising from any asset or property in India, Taxability of Interest, Taxability of Fees for Technical Services, Taxability of Dividend, exempted incomes.
Registration under GST
Overview of GST Law, Scope of Supply of Goods & Services, Composition Scheme, GST Registration & Amendment Process, Supply Concepts – an in-depth analysis, Input Tax Credit (ITC) & its Utilization, certificate course on GST, Filing of GST Returns, Discussion on different aspects of GST, Physical verification in connection with registration, Labor Welfare Laws, macro economics, Indian economy, institutional framework for business, Evolution of GST, GST and Accounting Package, GST and Customs Duty, Introduction, Overview and Evolution of GST, Registration under GST, Supply under GST and Valuation of Supply.
Calculation of Tax Liability
Clubbing of income of spouse, minor child, computation of total income and tax payable, computation of gross total income, deductions from gross total income, application of the total of tax on the total income, computation of total income and tax payable, income tax law, health and education cases on income-tax, alternate minimum tax, credit for advance tax, TDS and TCS, tax payable/tax refundable, computation of income under each head, surcharge and rebate.
Payment under GST and Return filing
Introduction, Significance of Self-Assessment in GST, Who should furnish returns under GST, Returns applicable to various categories of persons, Consequence of Non-filing / Late filing of Returns, Return Framework at the time of introduction and existing Framework, Procedure to file various Returns, Furnishing details of outward supplies, Furnishing of Returns, Return for Non-Resident Taxable Person, Return for Input Service Distributor, Return for Tax Deducted at Source, Statement for Tax Collection at Source, Annual Return, Annual Return for Composition taxpayer, Reconciliation Statement and Certification.
