DURATION
4 Years
4 Years
10+2 passed in any stream from a recognized board. Candidates appearing for Class XII final can also apply.
UG
MAKAUT
To complete admission online, follow the steps below:
Course Details of BBA – Accountancy, Taxation & Auditing as follows –
Accounting and different accounting principles, rules of journal, ledger and trial balance, concept of cash book, pattern of final accounts of the sole proprietorship business with adjustment, rectification of errors, different concepts and methods of depreciation, provision for doubtful debt, discount on debtors and discount on creditors, issue of shares and basic concept of International Financial Reporting Standards
Cost structure and different cost elements, cost sheet and its different elements, aspects of labor control, labor turnover and idle time, different methods of costing which includes contract costing, job costing, process costing and operating costing
Basic of Hire-Purchase accounting, calculation of Partnership accounts, books for Share Capital & Debentures of a business entity, recording books for Amalgamation of Companies, accounting system for Holding Companies
Components of a financial system and their role, instruments, participants and operation of the money market as well as capital market, recent developments in the Indian financial institutes along with banking industry, monetary policy and functions of development banks, overview of project finance and non-banking financial institutions, understanding the financial services institutes and their functions
Basic Concepts of Income tax, concept of salary & Income from House property, concept of profit & gains of Business or Profession, concept of Capital gains & Income from other sources, computation of Gross Total Income
Concept of Residential Status and Incidence of Tax, total income and tax liability of an Individual, HUF, Firm and AOP, system of Relief & Double Taxation, different parameters of GST, WB VAT ACT, CENTRAL EXCISE ACT, CUSTOMS ACT
Focus on public finance issues, principles of taxation and administrative, political, and economic constraints to public expenditure, understanding about public revenue (based budgeting, mid-term financial planning, budget decentralization), distribution of public funds and its effect, changing scenario in Indian taxation system and economic changes after new industrial policy 1991
Auditing standards and IFRS, Audit Sampling, auditing in a computerized environment, system of Audit of limited companies, Government audit, Professional Ethics and Regulations in Auditing
Concept of Inventory valuation in Tally.ERP, computational mechanism of Value Added Tax, computational mechanism of Central SalesTax, parameters of Point of Sale, computational mechanism of Job Costing.
If you pursue your BBA course at NSHM Kolkata, you can explore various career options across multiple industries. Some potential job roles and industries include: