DIPLOMA IN FINANCIAL ACCOUNTING (DFA)

DETAILED COURSE SYLLABUS

1. COURSE OVERVIEW

Course Title: Diploma in Financial Accounting (DFA)

Duration: 3 Months / 6 Months / 1 Year

Mode of Training: Classroom + Practical + Project Work

Eligibility: 10+2 (Any Stream) / Graduates / Working Professionals

Medium of Instruction: English / Hindi

Objective:

To develop professional-level competency in accounting, taxation, GST compliance, computerized accounting (Tally Prime), banking operations, payroll management, and online trading with hands-on industry practices.

2. MODULE-WISE DETAILED SYLLABUS

MODULE I – COMPUTER APPLICATIONS (MS OFFICE 365 – ADVANCED)

Unit 1: MS Word (Advanced Office Automation)

• Introduction to Office Automation
• Creating and formatting professional documents
• Styles, templates, and themes
• Mail merge (letters, labels, envelopes)
• Tables, charts, and smart art
• Headers, footers, footnotes, endnotes
• Page setup and printing
• Office documentation standards

Unit 2: MS Excel (Advanced for Accounting & Finance)

• Spreadsheet fundamentals
• Cell referencing and formatting
• Accounting formulas (SUM, IF, VLOOKUP, HLOOKUP, COUNT, AVERAGE)
• Financial functions
• Data validation & conditional formatting
• Pivot tables & pivot charts
• MIS reporting
• Budgeting & financial analysis
• Preparation of financial statements in Excel

Unit 3: MS PowerPoint

• Creating professional presentations
• Financial reporting presentations
• Slide design principles
• Animation and transition effects
• Presentation delivery techniques

MODULE II – FINANCIAL ACCOUNTING (THEORY & PRACTICAL)

Unit 1: Fundamentals of Accounting

• Definition, scope, and objectives of accounting
• Accounting concepts, principles, and conventions
• Types of accounts and rules of debit & credit
• Accounting standards (overview)

Unit 2: Accounting Records & Books

• Journal and subsidiary books
• Ledger posting and balancing
• Trial balance preparation
• Rectification of errors

Unit 3: Final Accounts

• Trading account
• Profit & Loss account
• Balance sheet
• Bank Reconciliation Statement (BRS)

Unit 4: Advanced Accounting

• Depreciation: concept & methods
• Hire purchase accounting
• Installment purchase system
• Interest calculation
• Budgetary control
• Bill of Material (BoM)
• Point of Sale (POS)

MODULE III – COMPUTERISED ACCOUNTING USING TALLY PRIME WITH GST

Unit 1: Introduction to Tally Prime

• Introduction to computerized accounting
• Company creation & configuration
• Features of Tally Prime
• Chart of accounts

Unit 2: Accounting in Tally

• Ledger creation and grouping
• Voucher entry system
• Cash, bank, sales & purchase transactions
• Inventory management
• Stock groups, stock items, and units
• Financial statements & analysis
• Cash, bank & ratio analysis
• Printing of reports

Unit 3: GST IMPLEMENTATION IN TALLY PRIME

GST Basics

• Overview of Goods and Services Tax
• GST registration process
• Types of GST (CGST, SGST, IGST)

GST Configuration in Tally

• Activating GST for company
• Setting up GST rates
• Creating GST ledgers
• Updating party GSTIN

GST Transactions

• Sales & purchase with GST
• Nil-rated, exempt & zero-rated supplies
• SEZ & deemed exports
• Sales return & purchase return
• Reverse charge mechanism
• Advance receipts & payments

GST Compliance

• Journal vouchers for GST adjustment
• Input tax credit (ITC)
• GST computation
• E-Way Bill generation (Portal & Tally)
• GST reports: GSTR-1, GSTR-2, GSTR-3B, GSTR-3

Unit 4: TDS, TCS & PAYROLL ACCOUNTING

• TDS provisions & accounting
• TCS provisions & accounting
• Payroll setup in Tally
• Salary structure creation
• Attendance & payroll processing
• Payslip generation
• PF, ESI & statutory compliance
• Payroll reports

MODULE IV – ONLINE TRADING & INVESTMENT MANAGEMENT

Unit 1: Capital Market

• Structure of Indian capital market
• Stock exchanges (overview)

Unit 2: Financial Instruments

• Equity shares
• Bonds & debentures

Unit 3: Mutual Funds & Investments

• Types of mutual funds
• Investment procedures (SIP, STP, SWP)

Unit 4: Online Trading

• Online equity trading
• Online commodity trading
• Online currency trading
• DEMAT account opening & operation
• Online auctions

MODULE V – BANKING, TAXATION & PAYROLL MANAGEMENT

Unit 1: Banking System & Operations

• Indian banking system
• Types of bank accounts
• Online payment systems
• Debit & credit cards
• Internet banking (IMPS, RTGS, NEFT)

Unit 2: Banking Projects

• Banking loan documentation
• Housing loan
• EMI calculation
• Projected balance sheet

Unit 3: INCOME TAXATION

• PAN card application (Form 49A)
• Basic concepts of income tax
• Computation of income
• Advance tax payment procedure

Unit 4: Payroll & Compliance

• Attendance registers
• Salary registers
• Leave & pension records
• Payroll statutory reports

3. PRACTICAL TRAINING & PROJECT WORK

• Practical accounting assignments
• GST return preparation (sample cases)
• Tally-based project
• Excel-based financial analysis project

4. ASSESSMENT & EVALUATION

• Internal tests
• Practical examinations
• Project evaluation
• Viva-voce

5. CERTIFICATION

On successful completion, learners will be awarded Diploma in Financial Accounting (DFA).

6. CAREER OPPORTUNITIES

• Accountant
• Tally Operator
• GST Executive
• Accounts Assistant
• Payroll Executive
• Banking Assistant
• Junior Tax Consultant