Course Name:	Diploma in Financial Accounting
Course Short Name:	DFA
Course Code::	ARJ0103
Course Type:	Certificate
Duration:	12 month
Eligibility:	12
Total Subjects:	2

Financial Accounting – Fundamentals and Significance

1. Understanding the Basics and Importance of Financial Accounting
2. Accounting Principles and Frameworks (GAAP, IFRS)
3. Double-Entry System and Accounting Cycle
4. Classification of Accounts and Nature of Transactions
5. The Accounting Process and Fundamental Equation Rules
6. Preparation of Journals and Ledgers
7. Drafting Profit & Loss Account (Income Statement)
8. Compilation of Balance Sheet with Necessary Adjustments
9. Preparation of the Statement of Cash Flows
10. Formation of Trial Balance
11. Writing Notes to Financial Statements

Cost Accounting – Overview and Applications

1. Fundamentals of Cost Accounting
2. Components and Elements of Cost
3. Various Costing Methods and Techniques
4. Concepts of Marginal and Absorption Costing
5. Essentials of Budgeting and Forecasting
6. Application of Cost Accounting in Decision-Making
7. Adherence to Cost Accounting Standards and Compliance Requirements
8. Techniques of Cost Control and Variance Analysis
9. Key Differences Between Financial Accounting and Cost Accounting
10. Recognizing the Limitations of Cost Accounting

Financial Analysis and Reporting – Principles and Practices

1. Introduction to Financial Reporting
2. Techniques of Financial Statement Analysis (Ratio and Trend Analysis)
3. Fundamentals of Investment Analysis and Decision-Making
4. Conducting Cash Flow and Fund Flow Analyses
5. Corporate Financial Reporting Standards and Frameworks
6. Asset-Based and Revenue/Liability-Based Accounting Standards
7. Disclosure Requirements and Related Accounting Standards

Payroll and Salary Management – Comprehensive Guide

1. Fundamentals of Payroll Management
2. Structure and Key Components of Salary
3. Tax Deducted at Source (TDS) in Payroll Management
4. Payroll Processing Using Accounting Software
5. Payroll Accounting and Regulatory Compliance
6. Managing Provident Fund (PF), Employee State Insurance (ESI), and Professional Tax
7. Income Tax Computation on Salaries
8. Payroll Processing Using Tally and Excel
9. Payroll Budgeting and Cost Optimization

Taxation and GST Accounting – Essentials

1. Core Concepts of Taxation
2. Overview of Direct and Indirect Taxes
3. Goods and Services Tax (GST) – Registration, Filing, and Compliance Procedures
4. Fundamentals of Income Tax, Deductions, and Computation
5. Understanding TDS (Tax Deducted at Source) and TCS (Tax Collected at Source)

Auditing and Internal Control – Framework and Functions

1. Basics of Auditing and Its Importance
2. Auditing Procedures, Types, and Practices
3. Differences Between Internal and External Audits
4. Fraud Detection and Risk Management in Auditing
5. Auditors’ Responsibilities and Audit Reporting
6. Audit Planning and Strategy
7. Principles of Internal Controls and Vouching Procedures
8. Application of Auditing in Cost Accounting