Module | Learning Outcomes
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Preparing Journal entries
| 1. Interpret the need for accounting records 2. Process journal entries 3. Post journal entries and ascertain correct balances
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Maintaining cash book
| 1. Identify different types of cashbook 2. Prepare different types of cashbook
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Preparing trial balance
| 1. Prepare trial balance with debit and credit balance 2. Rectify errors
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Preparing bank reconciliation statement (BRS)
| 1. Verify documents 2. Reconcile accounts
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Preparing final accounts
| 1. Prepare trading account and calculate gross profit or gross loss 2. Prepare profit and loss account, calculate net profit/net loss 3. Prepare balance sheet 4. Prepare final accounting with adjustments 5. Prepare Manufacturing account and calculate cost of production
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Interpreting the overview of Financial Management
| 1. Interpret the overview of Financial Management 2. Explain forms of business organizations 3. Explain organization of finance function 4. Explain financial decisions and role of finance manager
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Explain different sources of business finance and prepare different budgets
| 1. Explain sources of business finance 2. Explain the process of firms financing decisions 3. Explain financial decision making and calculate capital budget 4. Explain working capital management 5. Prepare cash budget
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Analyzing financial statement
| 1. Explain ratios 2. Calculate and analyses different ratios 3. Explain and prepare fund flow statement 4. Explain and prepare cash flow statement
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Explaining Investment analysis
| 1. Interpret the investment analysis 2. Explain forms of investment analysis
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Explaining Fundamental analysis
| 1. Interpret the fundamental analysis and explain step of fundamental analysis 2. Explain Economic analysis 3. Explain Industry analysis 4. Explain Technical analysis
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Explaining portfolio theory and risk management
| 1. Interpret portfolio theory and portfolio return: Two-asset case and Portfolio risk: Two-asset case 2. Interpret risk and return
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Explaining Taxation system of Bhutan
| 1. Explain Personal Income Tax 2. Explain Business Income Tax 3. Explain Corporate Income Tax
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Payroll | 1. Setup payroll records 2. Calculate payroll
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Maintaining books of accounting
| 1. Process journal entries, prepare vouchers and post journal entries into ledger 2. Prepare cashbook, trial balance and final account
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Operating tally
| 1. Achieve theoretical concept of tally 2. Perform basic operation of Tally 3. Maintain company data 4. Use accounts information menu 5. Identify different vouchers used in tally 6. Maintain accounts only 7. use inventory information menu 8. Maintain accounts with inventory 9. Use payroll information menu 10. Prepare payroll 11. Apply TDS and service Tax rules 12. View, print and interpret reports 13. Reconcile accounts and credit duplicate entry
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Performing Basic Computer Application
| 1. Operate and Manage personal computer 2. Perform word processing 3. Prepare spreadsheet application 4. Prepare PowerPoint presentation 5. Perform Internet and Mailing Operation
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