Educational Qualification:
Minimum: 12th pass (Commerce stream)
Bachelor’s degree in Commerce (B.Com)
Age Limit:
Minimum: 18 years
No upper age limit.
Additional Requirements:
Basic knowledge of Mathematics and Accounting
Familiarity with MS Office (especially Excel)
Fundamentals of Accounting:
Definition, principles, and types of accounting
The accounting cycle: from journal entry to balance sheet
Double-entry bookkeeping system
Accounting Terminology:
Assets, Liabilities, Equity, Revenues, and Expenses
Rules of debit and credit
Journal, Ledger, Trial Balance
Preparation of Financial Statements:
Income Statement, Balance Sheet, and Cash Flow Statement
Closing entries and adjustments
Analysis of Financial Statements:
Ratio Analysis: Liquidity, Profitability, Efficiency Ratios
Vertical and Horizontal Analysis
Accounting for Sole Proprietorships and Partnerships
Cost Concepts and Classification:
Fixed, Variable, and Semi-variable Costs
Direct and Indirect Costs
Costing Methods:
Job Order Costing, Process Costing, Activity-Based Costing
Cost Allocation:
Overhead absorption, Cost Behavior analysis
Break-even Analysis
Budgeting and Forecasting:
Types of budgets: Flexible, Static, and Master budgets
Variance Analysis
Standard Costing and Cost Control:
Setting and comparing standards for cost
Analyzing variances and corrective actions
Financial Planning and Control:
Financial modeling and strategic financial planning
Sources of Finance:
Equity, Debt, Retained Earnings, and Loans
Venture Capital and Crowdfunding
Capital Structure and Leverage:
Debt vs Equity Financing
Leverage and its impact on financial risk
Working Capital Management:
Managing liquidity, cash, and receivables
Inventory management
Introduction to Taxation:
Taxation Basics: Direct and Indirect Taxes
Income Tax Act: Key Provisions for Individuals and Corporates
GST (Goods and Services Tax):
GST Filing and Returns
GST Invoicing and Taxation on Goods/Services
Tax Planning and Optimization
Introduction to Auditing:
Types of audits: Internal, External, Forensic
Audit Process and Documentation
Internal Control Mechanisms:
Risk Management
Fraud Detection and Prevention
Stock Market and Capital Markets:
Types of Securities: Stocks, Bonds, Derivatives
Understanding Financial Instruments and Trading
Investment Strategies:
Portfolio Management
Mutual Funds, ETFs, and Real Estate Investments
Risk and Return:
Capital Asset Pricing Model (CAPM)
Modern Portfolio Theory
Hands-on Training:
Preparing financial statements, cost sheets, and tax returns
Case studies in real-world financial scenarios
Use of accounting software like Tally, QuickBooks, or MS Excel
Course Code : M-ITIMM01
Course Code : M-ITIMM02
Course Code : M-ITIEVM01
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