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VHSE Curriculum

JOB ROLES

India aims to be self reliable in all the areas of economy. This providesthousands of emerging employment opportunities. The industries bothin manufacturing and service sector require multi-skilled employees.The accounting and taxation course of VHSE focuses on the youth to becompetent to undertake various roles in business and commerce. Onsuccessful completion of this course, a student is expected to be placedin the following job roles

• Office Assistant

ABOUT THE COURSE

The overall development of a country largely depends on the growthof business and commerce. The main aim of education is to cherish theyouth to be a catalyst in this process. The youth can contribute a lottowards the nation building process by take part in different areas of fastgrowing economy.

Accounting and Taxation course is designed to impart the accounting,taxation and IT skills to the students. The rapid pace of globalisationand industrialisation offer huge number of employment opportunitiesin this field in India as well as in abroad. This course is intended tocreate self confidence, hands on industrial experience and self relianceto the learner. The availability of large number of small and mediumscale manufacturing, trading and servicing organisations, BPOs andKPOs make the course more attractive.

This course is designed to cater to the needs of local, national as well asinternational skill requirement in the fields of accounts and taxation. Theindustrial accounting practices especially in BPOs and MNCs ofdividing the accounting cycle into different specialised accountingskills for accounts compilation and analysis ; this course will play apivotal role in providing entry level position to the learners. Thepossible industrial linkage will provide an opportunity for effective Onthe Job Training (OJT) and employability through campus recruitment.Moreover, the course is structured to be competent to the NSQF coursein the same skill area and expected to reduce the number of highersecondary pass outs to go for terminal accounting practice coursesoffered by private institutions. In addition to the employability inGoverment departments and offices, private organisations and BPOsthis course offers wide opportunity for self entrepreneurship ascommercial tax practitioner. This course aims to develop values andethics of business accounting amongst the learners.

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ACCOUNTING AND TAXATION

• Accounts Clerk

• Assistant Commercial Tax Practitioner.

• Data Entry Operator

• Entry level Acounts Analyst in BPO

• Clerks in Tax Departments

• Junior Accountants in Companies & Corporations

• Audit Assistant.

• Stores Personnel

• Self entrepreneurship (starting online servicing centers likeakshaya kendras)

SUBJECT APPROACH

Approach to Accounting and Taxation

Vocational education at higher secondary level has greatersignificance as this is the first time a student enter into streamspecialisation and skills training. The selection of a vocational coursemust be based on one's own interests, capabilities, aptitude andchallenges they have to face in future. This curriculum revision adoptsthe NSQF approach of providing skills training in modular form.Accounting and Taxation curriculum is more relevant because businessespecially the field of accounting provides huge number of employmentopportunity in India as well as in abroad. Hence maximum emphasisis given for skill training among the learners. Accounting and Taxationis intended not only to satisfy the skill training but also to provide abasic understanding of business practices and customs. This is to beachieved by an adequate spiraling of knowledge acquired from othersubjects in the commerce stream with Accounting and Taxation.

The subject Accounting and Taxation has the following special features:ICT Enabled EducationThe curriculum NSQF stresses the need on developing skills. Forthis, emphasis is given to the ICT based education. Advancementsin the field of information technology has changed the way ofmaintaining and analyzing accounts. BPOs and KPOs widely useword processors, spread sheets and power point presentation forinformation generation, retrieval and dissemination. Differentaccounting softwares are used by organisations based on theirrequirement. Hence, this subject resort to impart ICT skills inoffice automation, Internet and accounting softwares.

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VHSE Curriculum

Practical Skills TrainingAcquisition of various skills such as presentation,communication, analysis, logical thinking, creative thinking andproblem solving which are highly useful for accounting andtaxation job has been given greater significance.Adequate industrial LinkageWith a view to provide hands-on experience in real life situations,a close industrial linkage is to be established. Opportunity mustbe provided to the learners to familiarise manual accountingpractices, use of ICT for business communication, computerisedaccounting systems etc.OJT for specialised skillOne month OJT is designed for acquiring skills training. It can beconveniently designed during the two years of study. A tie up with sector associations like ICAI, KVVES, Chamber ofCommerce, FICCI,KSTPA etc is recommendedAccounting and Taxation course emphasises on developingentrepreneurship values and skills among the learners. For this,the skill acquired from the subject EDS and linkage with selfpracticing professionals and industrial associations arerecommended.The learning resources include computers, videos, animated CDs,accounting softwares, typing tutorials, PPT etc. can be made useof for learning the subject.

Nature of Learner• Adolescent learner• Curious and ready to accept challenges and act accordingly• Eager to explore• Have Leadership qualities• Interested in group activities• Able to think critically and logically• Has own opinion

The learner in this age group are keen to find ways to earn theirlivelihood and at the same time seek new vistas of professional oracademic education after their present studies. The strategies selectedfor the transaction of class 11 curriculum are designed to cater to theneeds of the learner and their mental reflections.

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ACCOUNTING AND TAXATION

Changing role of the teacher

The past few decades have seen radical changes in the concept oflearning; and the role of teacher in the learning process have alsochanged. The transformation of the role of a teacher to the mentor is thechief characteristic of the day. Now the role of a teacher is multidimensional and it includes;

• Mentor

• Facilitator

• Guide

• Motivator

• Democratic leader

• Co-learner

• Researcher

• Resource person

• Friend

• Evaluator

• Philosopher

Application of Inclusive Education

Children with special needs and gifted children have wider scope in thecurriculum. The wide scope of learning, skills training and career pathattracts very gifted and talented learner to this curriculum. CWSN haveslots to be trained under this curriculum.

Class rooms

The class room should be learner friendly, democratic and inspiring. Itshould have all the resources to set learner centred approach includingreference books and ICT facilities. To make Accounting and Taxationlearning effective, special softwares are required for effectivetransaction.

Accounting and Taxation Lab

ICT enabled lab is the back bone of the new curriculum. Adequatenumber of equipments and resources are required in the lab. Requiredsoftwares must be installed. To ensure uninterrupted power supply,powerful inverter systems with battery backup must be provided. Forthe long life of ICT equipments and ensure healthy environment insidethe lab proper air conditioning is inevitable. Internet connection andprinting facilities are required for communication, information retrieval,information dissemination and printing.

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VHSE Curriculum

Library

To ensure skills training ,enough reading and reference materials mustbe arranged. There should be a separate corner for accounting andtaxation related books, journals, magazines, reference books etc.

E-library system must be promoted by providing internet access in acontrolled way. Animated CDs, live videos etc must be arranged in thelibrary and ICT lab.

Learning strategies

The modern approach to learning strategies relies on the basic conceptsthat student build knowledge based on his/her experiences. Selectinga learning strategy for each topic should suit the age group and mentalcapacity of the learner. Possible learning strategies to transact the lessonsfor attaining the learning outcomes specified in the curriculum aregiven.

• Role play

• Seminars

• Debates

• Field visit

• OJT

• Group discussion

• Power point presentations

• Animated CDs

• Videos

• Assignments

SYLLABUSMODULE 1 - OFFICE AUTOMATION FOR BUSINESS

UNIT 1.1 Information Technology

Introduction to Information Technology - Data processing - Datapresented inside a computer - Characteristics of computers - History ofcomputers -Evolution of computers - Classification of computers - Hardwired programming and stored program concept - ComputerOrganisation - Computer as a data processing machine - Basic computeroperations - Functional units - System components - Input/ Outputports (I/O ports) - Microprocessor - The Memory - Memoryorganisation - Types of memory - Advanced portable storage devices -Memory hierarchy - Input/Output Devices - Computer Software -

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ACCOUNTING AND TAXATION

Software - Classification of software - Malicious Software - Copyright- Software piracy-Licensing - Free software philosophy - Application ofinformation Technology - Communication - Business - Medicine andHealth care - Entertainment - E-Governance - Education - Engineeringmanufacturing - Science - IT policy in Kerala state - E-commerce - M-commerce - Online trading - Net-Banking

• UNIT 1.2 Computer hardware and operating system

Components of a Personal Computer - Parts of a personal computer –Booting – BIOS – POST - Disk Operating System - Windows 7 OS - Basicfile and folder operations - Accessories - Installing and ManagingWindows 7 – Steps to install Windows 7 - Hard drive preparation –Formatting - Device Driver - Installing a printer driver - Changing fileviews in windows7 - Control panel - User creation and rights - Troubleshooting - Creating start-up disk - Sharing files - Internet connection andFirewall -Windows Explorer- Installing MS office- Installing DTPsoftware – Installing Tally - Maintaining Computer Software -Transferring computer data

• UNIT 1.3 Office Automation

Office Automation basics - Concept of office -Nature of work inoffice - Need for office automation - MS Word- User interface of MSword - Creating a document - MS Excel - Starting MS Excel - Userinterface of MS Excel- The work sheet - Formulae - Sorting - Workingwith chart - MS Power point - Creating presentation indifferent ways -Inserting a new slide - Adding themes - Saving a presentation-Set up the show - MS Access -Advantages of DBMS - Data Models -Terminologies used in RBDMS - MS Access - Creating a query in thequery design option - Creating a form using Form wizard – Reports –Import - MS Outlook

• UNIT 1.4 Linux and open office

Introduction to Linux -History of Linux - Advantages of GNU Linux -Linux file system structure - Linux Kernel - Login and logout in Linux- Linux command - Open Office writer - Introduction to Open office -Apache Open Office - System requirement Starting Open Office Writer- Advanced features of Open Office Writer - Character Formatting -Background Colour - Paragraph Formatting - Bullets and Numbering- Indents - Creating an index of a document - Open office calc -Selectingcells - Cell formatting - Inserting Rows/Columns - Built in functions -Charts in Calc - Addressing Cells - Data Range - Work sheet -Auto fill– Filter - Data Sorting - Totals and sub totals - Protection - Open officeimpress - Important features of impress - Bringing different objects intoslides - Adding Text - Different views - Adding New Slides to YourPresentation – Background - Slide Transition -Animating objects in aslide -Watching slide show.

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VHSE Curriculum

• UNIT1.5 Internet and Malayalam computing

Introduction Computer Networks - LAN Topologies – Protocols -Connectivity devices -Windows 7 Firewall Settings - Internet and E-mail- History of the Internet - Connecting Computer to Internet Connection- World Wide Web (WWW) - Web Browser - Search Engines - E-mail(Electronic mail) - Creating and using free email account with G-mail -Types of Internet Web page Designing – HTML-Starting with HTML -Attributes of <HTML> tag-Malayalam Computing - Malayalamthrough Computers - Free Software and Language Computing -Malayalam and Technology - Malayalam digital Technology – Unicode-Malayalam Using Transliteration - Malayalam Word Processing -Downloading and Installing Malayalam Fonts - Installing Fonts inWindows - How to enable Malayalam in Web Browsers - Malayalam inUBUNTU - Malayalam keyboard and Typing - Ethical and Social Issuesin Information Systems.

MODULE 2 - MANUAL ACCOUNTING PRACTICES

• UNIT 2.1 Manual Accounting

Business transaction-meaning and types-Basic accounting terms-Accounting Equation/Balance sheet equation-Accounting rules –modern approach-Accounting from source document/voucher-types ofvouchers-Familiarising VAT/GST and TDS (VAT must be replacedwith GST as and when GST implements)-Collect the accountbooks(day book and ledger) for accounting purpose-Recordtransactions based on the source documents collected or prepared inthe journal and subsidiary books-prepare ledger and prepare trialbalance

• UNIT 2.2 Bank Reconciliation Statement

Meaning of BRS-Reason for disagreement in cash book and pass bookbalance-Adjusted cashbook and BRS preparation

• UNIT 2.3 Audit in Practice

Meaning and objectives of audit-Vouching and verification-Meaningand types of vouchers-Types of audit-Statutory, private and govt audit,Continuous, Final Interim Audits-internal and External audits

• UNIT 2.4 Accounting for materials

Material control –Meaning and stages-Purchase procedure-Storescontrol-ABC analysis and VED analysis.-Inventory control-Stock levels,EOQ and JIT purchasing-Stock records-bin card and stores ledger-Inventory systems-periodic and perpetual-Preparation of Bin card –Preparation of Stores ledger under FIFO, LIFO and Weighted Averageprice method.

·

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ACCOUNTING AND TAXATION

LEARNING OUTCOMES

After the completion of two modules, the learner will be able to;

MODULE 1.OFFICE AUTOMATION FOR BUSINESS

1.1. INFORMATION TECHNOLOGY1.1.1 Define a computer1.1.2 Explain the characteristics of a computer1.1.3 Distinguish between Data, Information and Knowledge1.1.4 Define with the terms Bit, Byte, Kilobyte, Megabyte and

Gigabyte1.1.5 Describe the growth and development of computers in

different stages1.1.6 Identify different computer generations1.1.7 Classify the computers as Micro, Mini, Mainframe and Super

computer.1.1.8 Explain with the various computer units and identify the

various functions of the units1.1.9 Recognise the various units of a computer through a block

diagram1.1.10 Identify different components such as motherboard, chipset,

BUS and expansion slot.1.1.11 Connect the various devices to the appropriate port1.1.12 Classify the various microprocessor such as Intel and AMD1.1.13 Compare the characteristics of the microprocessor, Intel and

AMD1.1.14 Describe memory organisation structure of a computer1.1.15 Recognise knowledge on different types of memory

elements1.1.16 Distinguish between primary and secondary memory1.1.17 Identify different RAM and ROM technologies1.1.18 Differentiate between sequential access and direct access

device1.1.19 Identify various portable storage devices1.1.20 Identify the different input devices1.1.21 Explain the use of each device and its significance1.1.22 Identify the different output devices1.1.23 Describe the use of each device and its significance

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VHSE Curriculum

1.1.24 Identify various portable storage devices1.1.25 Identify the relevance of software1.1.26 ....... software classification1.1.27 Explain the use, functions and types of operating system1.1.28 Describe the stages of development of computer languages1.1.29 Classify programming languages in different categories1.1.30 Distinguish between different types of translators1.1.31 Identify different types of malicious software1.1.32 Judge the aspects of 'Free software Philosophy' and software

piracy.1.1.33 Identify the basics of Information technology1.1.34 Describe the roles of IT in various areas of our lives1.1.35 Explain e-commerce and m-commerce.1.1.36 Explain the IT policy of Kerala1.1.37 Use internet for information generation and dissemination

1.2 COMPUTER HARDWARE AND OPERATING SYSTEM1.2.1 Analyse the hardware components present inside CPU

cabinet1.2.2 Explain the functions of various components of CPU cabinet1.2.3 Identify activities in the booting process1.2.4 Explain BIOS and POST1.2.5 Start windows71.2.6 Execute commands such as Date and Time in windows 71.2.7 Explain the file structure of windows1.2.8 Create and manage files and folders1.2.9 Identify hard drive preparation.1.2.10 Install device driver1.2.11 Install windows 7 Operating system1.2.12 Install various application software1.2.13 Describe the steps to setup an internet connection1.2.14 Explain control panel, firewall and troubleshooting1.2.15 Create start up disk1.2.16 Share files1.2.17 Transfer data from one computer to another1.2.18 Write data to a CD or DVD1.2.19 Install and use antivirus software

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ACCOUNTING AND TAXATION

1.2.20 Clean cookies1.2.21 Defragment disk

1.3 OFFICE AUTOMATION1.3.2 Identify the concept of office and nature of works in an office1.3.3 Identify the needs for office automation1.3.4 Launch MS word1.3.5 Identify components of MS word1.3.6 Format text paragraph1.3.7 Insert tables, graphics, word art, clip art etc1.3.8 Use tools spell check and grammar etc1.3.9 Explain the meaning of word processing1.3.10 List out the uses of word processing1.3.11 List out the shortcut keys1.3.12 Use mail merge for business communication1.3.13 Use word processor for report, statement, letter and order

preparations in business.1.3.14 Start MS Excel1.3.15 Explain the meaning of work sheet1.3.16 List out the various uses of spread sheet1.3.17 Perform excel functions for decision making1.3.18 Use data filtering and sorting for presentation1.3.19 Prepare budgets1.3.20 Prepare pay roll1.3.21 Prepare loan repayment schedule1.3.22 Prepare depreciation statement1.3.23 Evaluate schedule of debtors1.3.24 Evaluate schedule of creditors1.3.25 Report monthly purchase statement1.3.26 Report monthly sales statement1.3.27 Prepare monthly purchase and sales returns statement1.3.28 Explain the meaning and uses of PPT1.3.29 Prepare slides for information presentation1.3.30 Add effects to slides1.3.31 Insert and format objects1.3.32 Add transitions to slides1.3.33 Identify the advantages of data base

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VHSE Curriculum

1.3.34 Explain different types of data base system1.3.35 Identify the terminologies related with RDBMS1.3.36 Start MS Access, Create, Edit and Manipulate data in a data

base1.3.37 Make sorting, filtering on data1.3.38 Create query using query wizard1.3.39 Create reports using report wizard1.3.40 Import and export data

1.4 LINUX AND OPEN OFFICE1.4.1 Distinguish between free and property software1.4.2 List the salient features of Linux1.4.3 Explain the Linux file structure1.4.4 List the basic Linux commands1.4.5 Practice basic linux command1.4.6 Explain GNU General public license1.4.7 Explain Apache open office 41.4.8 Identify the general features of Open Office Package1.4.9 List the features of Open office writer1.4.10 Format fonts1.4.11 Give background colour for the text1.4.12 Format paragraphs1.4.13 Set indents and spacing and set different tabs1.4.14 Create index1.4.15 Understand the various of features of Calc1.4.16 Format cells1.4.17 Insert rows/columns/sheets1.4.18 Understand absolute and relative referencing1.4.19 Give names ranges1.4.20 Add, rename and delete worksheets1.4.21 To apply autofill to data sequence1.4.22 Apply filter and sort1.4.23 Find totals and sub totals1.4.24 Understand cell protection1.4.25 Identify important features of Impress1.4.26 List various window components of Open office into slides1.4.27 Analyze the need of grouping objects

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ACCOUNTING AND TAXATION

1.4.28 Demonstrate inserting and cropping images1.4.29 Identify the need of slide transition1.4.30 Apply and remove transition and animation effects to slides1.4.31 List the steps required for playing and saving presentations

1.5 5 INTERNET AND MALAYALAM COMPUTING1.5.1 Identify the need of network1.5.2 Identify different topologies1.5.3 List various protocols1.5.4 Identify different connectivity devices1.5.5 Describe firewall settings1.5.6 Identify different types of modem1.5.7 Describe the advantages of Internet1.5.8 Explain the concept of web page and website1.5.9 Identify the use of web browser1.5.10 Describe the benefits of e- mail1.5.11 Create email account, compose email and send e-mail1.5.12 Identify basic HTML tags1.5.13 Differentiate tag and attribute1.5.14 Write HTML code to create simple web pages1.5.15 Create different types of lists1.5.16 Use anchor tag1.5.17 Create table, frameset and forms1.5.18 Create simple websites1.5.19 Familiarize with Malayalam computing concepts1.5.20 Analyze the efforts done to strengthen our mother tongue

using the possibilities provided by ICT1.5.21 Identify Malayalam fonts in Unicode1.5.22 Identify the various Malayalam fonts in word processor1.5.23 Download and install Malayalam Fonts1.5.24 Familiarize with using Malayalam in word processor1.5.25 Comprehend the ethical and social issues related to

information systems1.5.26 Identify the key technology trends that raise ethical issues1.5.27 Recognize the information rights lie privacy and freedom in

the Internet age1.5.28 Understand terms like intellectual property, accountability

and liability in relation to information systems

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VHSE Curriculum

MODULE 2 .MANUAL ACCOUNTING PRACTICE2.1. MANUAL ACCOUNTING

2.1.1 Identify transaction as business and non business2.1.2 Differentiate transactions into cash and credit2.1.3 Explain the basic accounting terms2.1.4 Differentiate assets and liabilities2.1.5 Categorise the given list of items into assets, liabilities,

income and expenses2.1.6 Analyse the effect of transaction on assets and equities2.1.7 Construct statement showing accounting equation2.1.8 Define the rules of debit and credit2.1.9 Apply the rules of debit and credit2.1.10 Define the source document2.1.11 List out the source document2.1.12 Use the source document2.1.13 Classify transactions to be recorded in different subsidiary

books2.1.14 Prepare journal2.1.15 Prepare ledger2.1.16 Prepare subsidiary books2.1.17 Explain VAT/GST, Input VAT ,Output VAT and TDS2.1.18 Distinguish input VAT and output VAT

2. 2 BANK REONCILIATION STATEMENT2.2.1 Explain the meaning of BRS2.2.2 List out the causes of disagreement between passbook and

cash book balances2.2.3 Prepare BRS

2. 3 AUDIT IN PRACTICE2.3.1 Explain the meaning of audit2.3.2 Describe the objectives of audit2.3.3 Identify and list out different types of errors2.3.4 Follow the best accounting practices in business2.3.5 Teach the learners to act against fraud2.3.6 Explain the meaning of voucher and vouching2.3.7 Classify vouchers as primary and secondary2.3.8 Identification of the material facts of vouchers2.3.9 Create voucher files2.3.10 Create a positive attitude to reduce errors2.3.11 Explain the meaning of different types of audit2.3.12 Verify prepared accounts2.3.13 Prepare vouchers

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ACCOUNTING AND TAXATION

2. 4 ACCOUNTING FOR MATERIALS2.4.1 Explain the need of material control2.4.2 Describe the stages of material control2.4.3 List out and explain the purchase procedure2.4.4 Describe ABC and VED analysis2.4.5 Explain the different stock levels2.4.6 Fix different stock levels2.4.7 Prepare and classify different stores records2.4.8 Describe inventory systems2.4.9 List out the features of different inventory system

MONTH MODULE UNIT PERIODS

1 OFFICE AUTOMATIONFOR BUSINESS

1.1 Information Technology1.2 Computer hardware and

operating system

1.2 Computer hardware andoperating system

1.3 Office Automation

1.3 Office Automation

1.4 Linux and open office

1.4 Linux and open office

1.5 Malayalam computing andinternet

1.1.1Introduction to InformationTechnology

1.1.2 Computer Organisation1.1.3 The Memory1.1.4 Input/ Output devices1.1.5Computer Software1.1.6 Application of Information

Technology1.2.1Components of a personal Computer1.2.2Disk operating system1.2.3 Installing and managing Windows 7

1.2.1 Maintaining of Computer system1.3.1 Office Automation basics1.3.2 MS Office1.3.3 MS Excel1.3.4 MS Power point

1.3.5 MS Access1.4.1 Introduction to Linux1.4.2 Open office.org1.4.3 Advanced features of open office writer

1.4.4 Open Office calc1.4.5 Open office Impress1.5.1 Computer Networks1.5.2 Internet and e-mail1.5.3 Web page designing HTML1.5.4 Malayalam Computing1.5.5 Ethical and Social issues in

information system

July

August

September

October

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VHSE Curriculum

MONTH MODULE UNIT PERIODS

2 MANUALACCOUNTINGPRACTICE

2.1 Manual Accounting

2.1 Manual Accounting

2.2 Bank ReconciliationStatement

2.3 Audit in Practice

2.3 Audit in Practice

2.4 Accounting for materials

2.1.1 Business transaction-meaning andtypes

2.1.2 Basic accounting terms2.1.3 Accounting Equation/Balance sheet

equation2.1.4 Accounting rules -modern approach

2.1.5 Accounting from source document2.1.6 Familiarising VAT/GST and TDS

2.2.1 Meaning of BRS2.2.2 Reason for disagreement in cash

book and pass book balance2.2.3 Adjusted cashbook and BRS

preparation2.3.1 Meaning and objectives of audit.2.3.2 Vouching and verification2.3.3 Types of audit

2.3.4 Vouching and verification2.3.5 Types of audit2.4.1 Material control -Meaning and

stages.2.4.2 Inventory control

Revision and examinations

November

December

January

February

March

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ACCOUNTING AND TAXATION

COURSE STRUCTURE

This course consists of 4 modules such as:

Sl .No Name of Module Total periods

1 Office Automation for Business 340

2 Manual Accounting Practice 340

3 Computerized accounting 340

4 Taxation 340

CLASS ROOM ACTIVITIES

To impart the skills designed in this course ICT based and practical orientedactivities are to be followed. This includes:

• Group discussion of the topic• Practical record• Activity log book• Interactive discussion sessions• Use of computers,internet,projector and PPT• Videos• Hand outs• Animated CDs• Work sheets• Business bills and vouchers• Accounting softwares• Model notices, brochures and tenders• Seminar• Assignment• Typing tutorials• Work shops

PRACTICAL ACTIVITIES

The major focus of this course is to give skill training in the fields of accounting andtaxation. The teaching /learning activities are more practical oriented. For this wellequipped computer lab with needed softwares must be established in each school.One computer for each learner is compulsory for the effective transaction ofcontents. A wifi connection must be ensured in each lab.

For effective skills training

• Procedure writing is compulsory

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VHSE Curriculum

• Case studies from industries are required

• Report generations

• Collection of source documents

• Interaction with professionals

• Preparation of tax returns

• Industrial visit/field visit

ON THE JOB TRAINING

Since this curriculum envisages skill training and focus onemployability of learners in the skill sector and job roles, OJT becomesthe back bone of this course. A 30days/4 weeks OJT is to be conductedflexibly during the course. The learner can be given choice of selectingthe skill to be practically familiarized through OJT. The skills to beimparted in this course has immense opportunity for OJT in govt officesand departments. A strict governmental direction in this regard is a must.Moreover, Tax Practitioners firms, CA firms and any other privatetrading or manufacturing organization can be used for this. It is veryeasy to identify local OJT centers for the skill. A tie up with sectorassociations like ICAI, KVVES, Chamber of Commerce, FICCI, KSTPAetc must be initiated.

CERTIFICATION OF SKILLS IN EACH MODULE

The ongoing dual certification can be followed with slight changes.Certification will be in the form of:

A) Skill Certificate in office automation for businessB) Skill Certificate in manual accountingC) Skill Certificate in computerized accountingD) Skill Certificate in taxationE) Diploma in accounting and Taxation after the successful

completion of four modulesF) VHSE Pass certificate use full for higher studies

OVERVIEW OF MODULE - 1

This module aims to provide basic IT skills and make the learnercapable of using computers for business and accounting purposes. Thelearner should acquire internet usage skill, word processing skill,accounting statement preparing skill, Schedule preparation skill andpresentation skill

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ACCOUNTING AND TAXATION

MODULE 1 OFFICE AUTOMATION FOR BUSINESS

Periods:340

Unit NO Name of units Periods

1.1 Information Technology 50

1.2 Computer hardware and operating system 80

1.3 Office Automation 100

1.4 Linux and open office 50

1.5 Internet and Malayalam computing 60

TOTAL PERIODS 340

30% periods-theory sessions and 70% periods-practical activities

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VHSE Curriculum

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•Id

entif

y di

ffer

ent c

ompu

ter g

ener

atio

ns•

Cla

ssify

the

com

pute

rs a

s Mic

ro, M

ini,

Mai

nfra

me

and

Supe

r com

pute

r.. Th

e le

arne

r w

ill b

e ab

le to

:•

Fam

iliar

ise

with

the

vario

us c

ompu

ter

units

such

as C

PU, m

emor

y un

it, in

put

unit

and

outp

ut u

nit.

•Id

entif

y th

e var

ious

func

tions

of t

he u

nits

•R

ecog

nise

th

e va

rious

un

its

of

aco

mpu

ter t

hrou

gh a

bloc

k di

agra

m•

Iden

tify

diff

eren

t com

pone

nts

such

as

mot

herb

oard

, ch

ipse

t, B

US

and

expa

nsio

n sl

ot.

•C

onne

ct t

he v

ario

us d

evic

es t

o th

eap

prop

riate

por

t•

Fam

iliar

ise

the

vario

us m

icro

proc

esso

rsu

ch a

s In

tel a

nd A

MD

•C

ompa

re

the

char

acte

ristic

s of

th

em

icro

proc

esso

r, In

tel a

nd A

MD

•B

rain

stor

min

g an

d di

scus

sion

.St

uden

ts

are

requ

ired

tore

colle

ct th

eir p

rior k

now

ledg

ein

co

mpu

ter

and

itsfu

ndam

enta

ls.

•PP

T on

com

pute

r hi

stor

y an

dge

nera

tions

•D

iscu

ssio

n ab

out

hard

wire

dan

d st

ored

pro

gram

con

cept

.•

Sem

inar

on

char

acte

ristic

s of a

com

pute

r

•B

rain

stor

min

g an

d di

scus

sion

.St

uden

ts

are

requ

ired

tore

colle

ct th

eir p

rior k

now

ledg

ein

com

pute

r op

erat

ions

and

func

tions

.•

PPT

on s

yste

m c

ompo

nent

s•

PPT

com

parin

g In

tel a

nd A

MD

mic

ropr

oces

sor

•N

otes

in th

e act

ivity

log.

•Pa

rtici

patio

n an

din

volv

emen

t in

disc

ussio

n

•N

otes

in th

e act

ivity

log.

•Pa

rtici

patio

n an

din

volv

emen

t in

disc

ussio

n•

PPT

eval

uatio

n

Uni

t : A

UTO

MA

TIO

N F

OR

BUSI

NES

S (5

0 pe

riod

s)

Page - 72

ACCOUNTING AND TAXATION

Mod

ule

1 : O

FFIC

E A

UTO

MA

TIO

N F

OR

BUSI

NES

S

Idea

s/C

once

pts/

Skill

Lear

ning

Out

com

esSu

gges

ted

Act

iviti

esA

sses

smen

t

The

Mem

ory

•M

emor

y or

gani

satio

n•

Type

s of m

emor

y•

Adv

ance

d po

rtabl

e sto

rage

dev

ices

•M

emor

y hi

erar

chy

SKIL

LS

•Re

porti

ng•

Ana

lytic

al sk

ill•

Com

mun

icat

ion s

kill

•In

tera

ctio

n sk

ill•

Judg

ing s

kill

Inpu

t/ O

utpu

t de

vice

s•

Inpu

t dev

ices

•O

utpu

t dev

ices

SKIL

LS•

Ana

lytic

al sk

ill•

Com

mun

icat

ion s

kill

•In

tera

ctio

n sk

ill•

Judg

ing s

kill

The

lear

ner

will

be

able

to:

•D

escr

ibe m

emor

y or

gani

satio

n•

Acq

uire

kno

wle

dge

on d

iffer

ent t

ypes

of m

emor

y el

emen

ts•

Dis

tingu

ish

betw

een

prim

ary

and

seco

ndar

y m

emor

y•

Iden

tify

diff

eren

t R

AM

an

d R

OM

tech

nolo

gies

•D

iffer

entia

te

betw

een

sequ

entia

lac

cess

and

dire

ct a

cces

s de

vice

•Fa

mili

aris

e w

ith

vario

us

seco

ndar

yst

orag

e de

vice

s•

Iden

tify

vario

us

porta

ble

stor

age

devi

ces.

The

lear

ner

will

be

able

to:

•K

now

abou

t the

diff

eren

t inp

ut d

evic

essu

ch a

s ke

yboa

rd,

mou

se,

Joys

tick,

Scan

ner,

Opt

ical

Mar

k R

eade

r, B

arco

de R

eade

r, Sm

art c

ard

Rea

der,

web

cam

era

and

Mic

roph

ones

.•

Expl

ain

the

use

of e

ach

devi

ce a

nd it

ssig

nific

ance

•K

now

abou

t the

diff

eren

t out

put d

evic

essu

ch

as

mon

itor,

prin

ter,

plot

ter,

proj

ecto

r, a

nd sp

eake

r

•B

rain

stor

min

g an

d di

scus

sion

.•

PPT

on c

ompu

ter m

emor

y•

Inte

ract

ive

lect

urer

•PP

T on

RA

M v

s R

OM

•B

rain

stor

min

g an

d di

scus

sion

.•

Sem

inar

on

i/o d

evic

es•

Inte

ract

ive

lect

urer

•V

isua

l re

pres

enta

tion

of I

/Ode

vice

s

•N

otes

in th

e act

ivity

log.

•Pa

rtici

patio

n an

din

volv

emen

t in

disc

ussio

n•

Cla

ss te

st

•N

otes

in th

e act

ivity

log.

•Pa

rtici

patio

n an

din

volv

emen

t in

disc

ussio

n•

List

s pr

epar

ed•

Eval

uatio

n of

sem

inar

repo

rt.

Uni

t : A

UTO

MA

TIO

N F

OR

BUSI

NES

S (5

0 pe

riod

s)

Page - 73

VHSE Curriculum

Mod

ule

1 : O

FFIC

E A

UTO

MA

TIO

N F

OR

BUSI

NES

S

Idea

s/C

once

pts/

Skill

Lear

ning

Out

com

es S

ugge

sted

Act

iviti

esA

sses

smen

t

Uni

t : A

UTO

MA

TIO

N F

OR

BUSI

NES

S (8

0 pe

riod

s)

Com

pute

r So

ftwar

e•

Softw

are

•C

lass

ifica

tion

of so

ftwar

e•

Mal

icio

us S

oftw

are

•Co

pyrig

ht •

Softw

are

pira

cy•

Lice

nsin

g•

Free

softw

are p

hilo

soph

ySK

ILLS

•R

epor

ting

•A

naly

tical

skill

•Co

mm

unic

atio

n ski

ll•

Inte

ract

ion

skill

• Ju

dgin

g sk

ill

App

licat

ion

of In

form

atio

nT

echn

olog

y•

Com

mun

icat

ion

•B

usin

ess

•M

edic

ine

and

Hea

lth c

are

•En

terta

inm

ent

•E-

Gov

erna

nce

• E

duca

tion

•En

gine

erin

g m

anuf

actu

ring

•Sc

ienc

e•

IT p

olic

y in

Ker

ala

stat

e.•

E-co

mm

erce

• M

-com

mer

ce•

Onl

ine t

radi

ng •

Net

-Ban

king

SKIL

LS:

•Re

porti

ng•

Ana

lytic

al sk

ill•

Com

mun

icat

ion s

kill

•In

tera

ctio

n sk

ill•

Judg

ing s

kill

The

lear

ner

will

be

able

to:

•Id

entif

y th

e re

leva

nce

of s

oftw

are

•A

cqui

re k

now

ledg

e on

softw

are c

lass

ifica

tion

•Ex

plai

n th

e ty

pes

and

uses

of

diff

eren

tso

ftwar

es•

Cla

ssify

pro

gram

min

g la

ngua

ges i

n di

ffer

ent

cate

gorie

s•

Dis

tingu

ish

betw

een

diff

eren

t ty

pes

oftra

nsla

tors

•Id

entif

y di

ffer

ent t

ypes

of m

alic

ious

softw

are

•Ju

dge

the

aspe

cts

of

'Fre

e so

ftwar

ePh

iloso

phy'

and

softw

are

pira

cy.

The

lear

ner

will

be

able

to:

•K

now

the

basi

cs o

f Inf

orm

atio

n te

chno

logy

•D

escr

ibe t

he ro

les o

f IT

in v

ario

us ar

eas o

f our

lives

•Ex

plai

n E-

com

mer

ce a

nd m

-com

mer

ce.

•U

nder

stan

d th

e IT

pol

icy

of K

eral

a.•

Use

inte

rnet

for i

nfor

mat

ion

gene

ratio

n an

ddi

ssem

inat

ion

•N

otes

in th

e ac

tivity

log.

•Pa

rtici

patio

n an

din

volv

emen

t in

disc

ussio

n•

Invo

lvem

ent i

nse

min

ar.

•N

otes

in th

e ac

tivity

log.

•Pa

rtici

patio

n an

din

volv

emen

t in

disc

ussio

n•

Invo

lvem

ent i

nse

min

ar.

•R

epor

t pre

pare

d

•B

rain

stor

min

g an

ddi

scus

sion.

•In

tera

ctiv

e le

ctur

er•

PPT

pres

enta

tion

•Se

min

ar

•B

rain

st

orm

ing

and

disc

ussio

n.•

Inte

ract

ive

lect

urer

•PP

T pr

esen

tatio

n•

Sem

inar

ap

plic

atio

n of

info

rmat

ion

tech

nolo

gy•

Fiel

d visi

t

Page - 74

ACCOUNTING AND TAXATION

Mod

ule

1 : O

FFIC

E A

UTO

MA

TIO

N F

OR

BUSI

NES

S

Idea

s/C

once

pts/

Skill

Lear

ning

Out

com

es S

ugge

sted

Act

iviti

esA

sses

smen

tU

nit

: 1.

2 Co

mpu

ter

Har

dwar

e an

d O

pera

ting

Sys

tem

(80

per

iods

)

Com

pone

nts

of a

per

sona

lC

ompu

ter

•Pa

rts o

f a p

erso

nal c

ompu

ter

•Bo

otin

g•

BIO

S•

POST

SKIL

LS

•Re

porti

ng•

Ana

lytic

al sk

ill•

Com

mun

icat

ion s

kill

•In

tera

ctio

n sk

ill•

Judg

ing s

kill

Disk

ope

ratin

g sy

stem

•M

eani

ng o

f disc

ope

ratin

g sy

stem

•W

indo

ws 7

ope

ratin

g sy

stem

•B

asic

file

and

fold

er o

pera

tions

•A

cces

sorie

sSK

ILL

S•

Ana

lytic

al sk

ill•

Com

mun

icat

ion s

kill

•In

tera

ctio

n sk

ill

The

lear

ner

will

be

able

to:

•A

naly

se th

e har

dwar

e com

pone

nts i

nsid

e the

CPU

cab

inet

•Ex

plai

n th

e fun

ctio

ns o

f var

ious

com

pone

nts

of C

PU c

abin

et•

List

out

var

ious

par

ts o

f a p

erso

nal c

ompu

ter.

•Id

entif

y ac

tiviti

es in

the b

ootin

g pr

oces

s•

Acq

uire

kno

wle

dge

abou

t BIO

S an

d PO

ST.

The

lear

ner

will

be

able

to:

•St

art w

indo

ws7

•Ex

ecut

e co

mm

ands

suc

h as

Dat

e, T

ime

etc

•Ex

plai

n th

e file

stru

ctur

e of w

indo

ws

•C

reat

e an

d m

anag

e fil

es a

nd fo

lder

s

•N

otes

in th

e ac

tivity

log.

•Pa

rtici

patio

n an

din

volv

emen

t in

disc

ussio

n•

Ass

ignm

ent c

heck

ing

•R

espo

nse

on v

ideo

.

•N

otes

in th

e ac

tivity

log.

•Pa

rtici

patio

n an

din

volv

emen

t in

disc

ussio

n

•B

rain

stor

min

g an

ddi

scus

sion.

•V

ideo

des

crib

ing

com

pone

nts.

•A

ssig

nmen

ts

•G

roup

disc

ussio

n.•

Vid

eo d

escr

ibin

g w

indo

ws7

•A

ssig

nmen

ts•

Inte

ract

ive

lect

ure

•PP

T pr

esen

tatio

n

Page - 75

VHSE Curriculum

Mod

ule

1 : O

FFIC

E A

UTO

MA

TIO

N F

OR

BUSI

NES

S

Idea

s/C

once

pts/

Skill

Lear

ning

Out

com

es S

ugge

sted

Act

iviti

esA

sses

smen

t

Uni

t :

1.2

Com

pute

r H

ardw

are

and

Ope

rati

ng S

yste

m (

80 p

erio

ds)

Inst

allin

g an

d m

anag

ing

Win

dow

s 7

•In

stalli

ng w

indo

ws7

•St

eps t

o in

stal

l Win

dow

s 7•

Har

d dr

ive

prep

arat

ion

•Fo

rmat

ting

•D

evic

e D

river

•In

stal

ling

a prin

ter d

river

•Ch

angi

ng fi

le v

iew

s in

win

dow

s7•

Con

trol p

anel

•U

ser c

reat

ion

and

right

s•

Trou

ble s

hoot

ing

•C

reat

ing

star

t-up

disk

•Sh

arin

g fil

es•

Inte

rnet

conn

ectio

n an

d Fi

rew

all

•W

indo

ws E

xplo

rer

•In

stalli

ng M

S of

fice

•In

stal

ling

DTP

softw

are

•In

stalli

ng T

ALL

Y•

Mai

ntai

ning

com

pute

r sof

twar

e.•

Tran

sfer

ring

com

pute

r dat

aSK

ILL

S•

Repo

rting

•A

naly

tical

skill

•Co

mm

unic

atio

n ski

ll•

Inte

ract

ion

skill

•Cr

itica

l thi

nkin

g•

Dem

onstr

atio

n sk

ill

The

lear

ner

will

be

able

to:

•A

cqui

re

know

ledg

e fo

r ha

rd

driv

epr

epar

atio

n.•

Inst

all d

evic

e driv

er•

Inst

all w

indo

ws 7

Ope

ratin

g sy

stem

•In

stal

l var

ious

appl

icat

ion

softw

are

•D

escr

ibe

the

step

s to

se

tup

an

inte

rnet

conn

ectio

n•

Expl

ain

cont

rol

pane

l, fir

ewal

l an

dtro

uble

shoo

ting.

•C

reat

e st

art u

p di

sk•

Shar

e fil

es.

•Tr

ansf

er d

ata

from

one

com

pute

r to

anot

her

•W

rite

data

to a

CD

or D

VD

•In

stal

l and

use

ant

iviru

s sof

twar

e•

Cle

an co

okie

s•

Def

ragm

ent d

isk

•N

otes

in th

e act

ivity

log.

•Pa

rtici

patio

n an

din

volv

emen

t in

disc

ussio

n•

Res

pons

es o

nde

mon

strat

ion

•Ev

alua

tion

of la

bac

tiviti

es

•G

roup

disc

ussio

n.•

Ass

ignm

ents

•In

tera

ctiv

e le

ctur

e•

PPT

pres

enta

tion

•D

emon

stra

tion

ofin

stalla

tion

proc

ess

•A

nim

ated

vid

eo o

nin

stalla

tion.

•O

nlin

e tut

oria

ls.

Page - 76

ACCOUNTING AND TAXATION

The

lear

ner

will

be

able

to:

•Th

e le

arne

r will

be

able

to:

•U

nder

stan

d th

e co

ncep

t of o

ffic

e•

Und

erst

and

natu

re o

f wor

ks in

an

offic

e•

Iden

tify

the

need

s for

off

ice

auto

mat

ion.

The

lear

ner

will

be

able

to:

•La

unch

MS

wor

d•

Iden

tify

com

pone

nts o

f MS

wor

d•

Form

at te

xt p

arag

raph

•In

sert

tabl

es, g

raph

ics,

wor

d ar

t, cl

ip a

rt et

c•

Use

tool

s sp

ell c

heck

and

gra

mm

ar e

tc.

•Ex

plai

n th

e mea

ning

of w

ord

proc

essi

ng.

•Li

st o

ut th

e us

es o

f wor

d pr

oces

sing

.•

List

out

the

shor

tcut

key

s•

Use

mai

l mer

ge fo

r bus

ines

s com

mun

icat

ion

•A

pply

wor

d pr

oces

sor f

or re

port,

sta

tem

ent,

lette

r and

ord

er p

repa

ratio

ns in

bus

ines

s.

The

lear

ner

will

be

able

to:

•St

art M

S Ex

cel

•Ex

plai

n th

e m

eani

ng o

f wor

k sh

eet

•Li

st o

ut th

e va

rious

use

s of s

prea

d sh

eet

•Pe

rfor

m ex

cel f

unct

ions

for d

ecis

ion

mak

ing.

•U

se d

ata f

ilter

ing

and

sorti

ng fo

r pre

sent

atio

n.•

Prep

are

budg

ets a

nd p

ayro

ll•

Prep

are

loan

repa

ymen

t sch

edul

e•

Prep

are

depr

ecia

tion

stat

emen

t•

Cre

ate

sche

dule

of d

ebto

rs a

nd c

redi

tors

•Re

port

mon

thly

pur

chas

e an

d sa

les s

tate

men

t.•

Prep

are

mon

thly

pur

chas

e an

d sa

les

retu

rns

stat

emen

t

Mod

ule

1 : O

FFIC

E A

UTO

MA

TIO

N F

OR

BUSI

NES

S

Idea

s/C

once

pts/

Skill

Lear

ning

Out

com

es S

ugge

sted

Act

iviti

esA

sses

smen

t

Uni

t : 1

.2 O

ffic

e A

utom

atio

n (

100

peri

ods)

Offi

ce A

utom

atio

n ba

sics

•C

once

pt o

f off

ice

•N

atur

e of

wor

k in

off

ice

•N

eed

for o

ffic

e au

tom

atio

nSK

ILLS

•R

epor

ting •

Ana

lytic

al sk

ill•

Com

mun

icat

ion s

kill

MS

Off

ice

• M

S w

ord

•U

ser i

nter

face

of M

S w

ord

•C

reat

ing

a do

cum

ent

SKIL

LS•

Obs

ervi

ng sk

ill•

Ana

lytic

al sk

ill•

Com

mun

icat

ion s

kill

1.3.

3 M

S Ex

cel

•St

artin

g M

S Ex

cel

•U

ser i

nter

face

of M

S Ex

cel

•Th

e w

ork

shee

t•

Form

ulae

•So

rting

•W

orki

ng w

ith ch

art

SKIL

L•

Obs

ervi

ng sk

ill•

Com

mun

icat

ion s

kill

•In

tera

ctio

n sk

ill•

Logi

cal t

hink

ing

•N

otes

in th

e act

ivity

log.

•Pa

rtici

patio

n an

din

volv

emen

t in

disc

ussio

n•

Fiel

d vi

sit re

port

•N

otes

in th

e act

ivity

log.

•Pa

rtici

patio

n an

din

volv

emen

t in

gro

updi

scus

sion

•La

b as

sess

men

t

•N

otes

in th

e act

ivity

log.

•Pr

epar

ed li

st o

f use

s.•

Elic

iting

Res

pons

e of t

hest

uden

ts•

Eval

uatin

g La

bpe

rfor

man

ce

•D

iscu

ssio

n ab

out a

n of

fice

•V

ideo

s on

typi

cal o

ffic

e•

Fiel

d visi

t

•PP

T on

wor

d an

d its

use

s.•

Dis

cuss

ion

abou

t the

use

sof

wor

d pr

oces

sor i

nbu

sines

s com

mun

icat

ion.

•G

roup

wor

k fo

r ide

ntify

ing

and

list o

ut sh

ort c

ut k

eys.

•La

b ac

tivity

•PP

T on

Exc

el w

indo

w•

Bra

in st

orm

ing

and

disc

ussi

on. S

tude

nts a

rere

quire

d to

reco

llect

thei

rpr

ior k

now

ledg

e in

spre

adsh

eet.

•La

b ac

tiviti

es

Page - 77

VHSE Curriculum

The

lear

ner

will

be

able

to:

•Ex

plai

n th

e m

eani

ng a

nd u

ses o

f PPT

•Pr

epar

e sl

ides

for i

nfor

mat

ion

pres

enta

tion.

•A

dd e

ffec

ts to

slid

es•

Inse

rt an

d fo

rmat

obj

ects

•A

dd tr

ansi

tions

to sl

ides

•Sa

ve a

pre

sent

atio

n•

Set u

p sl

ide

show

The

lear

ner

will

be

able

to:

•Id

entif

y th

e ad

vant

ages

of d

ata

base

•Fa

mili

aris

e di

ffer

ent

type

s of

dat

a ba

sesy

stem

•Id

entif

y th

e te

rmin

olog

ies

rela

ted

with

RD

BM

S•

To

star

t M

S A

cces

s, C

reat

e, E

dit

and

Man

ipul

ate

data

in a

dat

a ba

se•

App

ly so

rting

, filt

erin

g on

dat

a•

Cre

ate

quer

y us

ing

quer

y w

izar

d•

Cre

ate

repo

rts u

sing

repo

rt w

izar

d•

Impo

rt an

d ex

port

data

Mod

ule

1 : O

FFIC

E A

UTO

MA

TIO

N F

OR

BUSI

NES

S

Idea

s/C

once

pts/

Skill

Lear

ning

Out

com

es S

ugge

sted

Act

iviti

esA

sses

smen

t

Uni

t : 1

.2 O

ffic

e A

utom

atio

n (

100

peri

ods)

MS

Pow

er p

oint

•M

S po

wer

poi

nt•

Cre

atin

g pr

esen

tatio

n in

diff

eren

t way

s•

Inse

rting

a n

ew sl

ide

•A

ddin

g th

emes

•Sa

ving

a pr

esen

tatio

n•

Set u

p th

e sh

owSK

ILL

S:•

Obs

ervi

ng sk

ill•

Com

mun

icat

ion s

kill

•In

tera

ctio

n sk

ill •

Pres

enta

tion

skill

MS

Acc

ess

•A

dvan

tage

s of

DB

MS

•D

ata

Mod

els

•Te

rmin

olog

ies u

sed

in R

BD

MS

•M

S A

cces

s•

Cre

atin

g a

quer

y in

the

quer

yde

sign o

ptio

n•

Cre

atin

g a

form

usi

ng F

orm

wiz

ard

•R

epor

ts •

Impo

rtSK

ILL

S:•

Obs

ervi

ng sk

ill•

Com

mun

icat

ion s

kill

•In

tera

ctio

n sk

ill•

Criti

cal t

hink

ing

•Pr

esen

tatio

n sk

ill

•N

otes

in th

e act

ivity

log.

•Pr

epar

ed P

PT•

Res

pons

e of

the

stud

ents

•Ev

alua

ting

lab

activ

ity

•N

otes

in th

e act

ivity

log.

•R

espo

nse i

n gr

oup

disc

ussio

n•

Perf

orm

ance

in w

ork

shop

•C

heck

ing

assi

gnm

ent

•Pr

esen

tatio

n on

pow

erpo

int.

•G

roup

disc

ussio

n•

Lab

wor

ks

•PP

T on

DB

MS

•La

b ac

tiviti

es•

PPT

on

MS

Acc

ess

•G

roup

disc

ussio

n.•

Wor

ksho

p.•

Ass

ignm

ent

Page - 78

ACCOUNTING AND TAXATION

The

lear

ner

will

be

able

to:

•Th

e le

arne

r will

be

able

to:

•D

istin

guis

h be

twee

n fr

ee an

d pr

oper

tyso

ftwar

e.•

List

the

salie

nt fe

atur

es o

f Lin

ux•

Und

erst

and

the

Linu

x fil

e st

ruct

ure

•U

nder

stand

the b

asic

Lin

ux co

mm

ands

•Pr

actic

e ba

sic

linux

com

man

d

The

lear

ner

will

be

able

to:

•U

nder

stan

d G

NU

G

ener

al

publ

iclic

ense

•U

nder

stan

d A

pach

e op

en o

ffic

e 4

•Id

entif

y th

e ge

nera

l fea

ture

s of

Ope

nO

ffic

e Pa

ckag

e•

Und

ersta

nd th

e fea

ture

s of O

pen

offic

ew

riter

.

The

lear

ner

will

be

able

to:

•Fo

rmat

font

s•

Giv

e ba

ckgr

ound

col

our f

or th

e te

xt•

Form

at p

arag

raph

s•

Set

inde

nts

and

spac

ing

and

set

diff

eren

t tab

s•

Cre

ate

inde

x

Mod

ule

1 : O

FFIC

E A

UTO

MA

TIO

N F

OR

BUSI

NES

S

Idea

s/C

once

pts/

Skill

Lear

ning

Out

com

es S

ugge

sted

Act

iviti

esA

sses

smen

t

Uni

t : 1

.4 L

inux

and

ope

n of

fice

(50

peri

ods)

Intr

oduc

tion

to L

inux

•H

isto

ry o

f Lin

ux•

Adv

anta

ges o

f GN

U L

inux

•Li

nux

file s

yste

m st

ruct

ure

•Li

nux

Ker

nel

•Lo

gin

and

logo

ut in

Lin

ux•

Linu

x co

mm

ands

SKIL

LS:

•O

bser

ving

skill

• Co

mm

unic

atio

n sk

ill•

Inte

ract

ion

skill

• Pr

esen

tatio

n sk

ill

Ope

n of

fice

wri

ter

•In

trodu

ctio

n to

Ope

n of

fice

•A

pach

e O

pen

Off

ice

•Sy

stem

requ

irem

ent

•St

artin

g O

pen

Off

ice

writ

er.

SKIL

LS:

•O

bser

ving

skill

• Co

mm

unic

atio

n sk

ill•

Inte

ract

ion

skill

•Pr

esen

tatio

n sk

ill

Adv

ance

d fe

atur

es o

f op

en

offi

cew

rite

r•

Cha

ract

er F

orm

attin

g•

Bac

kgro

und

Col

our

•Pa

ragr

aph

Form

attin

g•

Bul

lets

and

Num

berin

g•

Inde

nts

•C

reat

ing

an in

dex

of a

doc

umen

t.Sk

ills

•O

bser

ving

skill

• Co

mm

unic

atio

n sk

ill•

Inte

ract

ion

skill

• Cr

itica

l thi

nkin

g

•N

otes

in th

e act

ivity

log.

•R

espo

nse i

n gr

oup

disc

ussio

n•

Eval

uatio

n of

sem

inar

repo

rt•

Che

ckin

g as

sign

men

ts.

•N

otes

in th

e act

ivity

log.

•R

espo

nse i

n gr

oup

disc

ussio

n•

Che

ckin

g as

sign

men

ts•

Invo

lvem

ent i

n w

ork

shop

•N

otes

in th

e act

ivity

log.

•R

espo

nse i

n gr

oup

disc

ussio

n•

Eval

uatin

g la

b w

ork

•Se

min

ar to

che

ck th

e pr

ior

know

ledg

e of

stud

ents

.•

PPT

on li

nux

file

stru

ctur

e•

Dis

cuss

ion

of L

inux

Com

man

ds•

Ass

ignm

ents

on

adva

ntag

es.

•D

iscu

ssio

n of

Lin

uxC

omm

ands

•A

ssig

nmen

ts o

nad

vant

ages

.•

Wor

ksho

p

•PP

T pr

esen

tatio

n•

Dem

onstr

atio

n•

Disc

ussio

n•

Lab

wor

k

Page - 79

VHSE Curriculum

The

lear

ner

will

be

able

to:

•U

nder

stan

d th

e va

rious

of

feat

ures

of

Cal

c•

Ente

r and

edi

t dat

a in

cel

ls•

Ente

r for

mul

ae in

cells

•Fo

rmat

cells

•In

sert

row

s/co

lum

ns/s

heet

s•

Und

erst

and

abso

lute

an

d re

lativ

ere

fere

ncin

g•

Giv

e na

mes

rang

es•

Add

, ren

ame

and

dele

te w

orks

heet

s•

To a

pply

aut

ofill

to d

ata

sequ

ence

•A

pply

filte

r•

Sort

data

•To

find

tota

ls a

nd su

b to

tals

•U

nder

stan

d ce

ll pr

otec

tion.

The

lear

ner

will

be

able

to:

•Id

entif

y im

porta

nt fe

atur

es o

f im

pres

s•

List

var

ious

win

dow

com

pone

nts

ofO

pen

offic

e int

o sl

ides

•A

naly

ze th

e ne

ed o

f gro

upin

g ob

ject

s•

Dem

onst

rate

in

serti

ng

and

crop

ping

imag

es•

Iden

tify

the n

eed

of sl

ide t

rans

ition

•A

pply

and

rem

ove

trans

ition

eff

ects

tosli

des

•A

pply

and

rem

ove

anim

atio

n ef

fect

s to

an o

bjec

t•

List

the

step

s re

quire

d fo

r pl

ayin

g an

dsa

ving

pre

sent

atio

ns.

Mod

ule

1 : O

FFIC

E A

UTO

MA

TIO

N F

OR

BUSI

NES

S

Idea

s/C

once

pts/

Skill

Lear

ning

Out

com

es S

ugge

sted

Act

iviti

esA

sses

smen

t

Uni

t : 1

.4 L

inux

and

ope

n of

fice

(50

peri

ods)

Ope

n O

ffice

cal

c•

Ope

n of

fice

Cal

c •

Sele

ctin

g ce

lls•

Cell

form

attin

g•

Inse

rting

Row

s/C

olum

ns•

Built

in fu

nctio

ns•

Cha

rts in

Cal

c •

Add

ress

ing

Cel

ls•

Dat

a R

ange

•

Wor

k sh

eets

•A

uto

fill

•Fi

lter

•D

ata

Sorti

ng •

Tot

als a

nd su

b to

tals

•Pr

otec

tion

Skill

•O

bser

ving

skill

•Co

mm

unic

atio

n sk

ill •

Inte

ract

ion

skill

•Lo

gica

l thi

nkin

g •

Pres

enta

tion

skill

Ope

n of

fice

Impr

ess

•Im

porta

nt fe

atur

es o

f im

pres

s•

Brin

ging

diff

eren

t obj

ects

into

slid

es•

Add

ing

Text

•D

iffer

ent v

iew

s•

Add

ing

New

Slid

es to

You

rPr

esen

tatio

n•

Bac

kgro

und

•Sl

ide T

rans

ition

•A

nim

atin

g ob

ject

s in

a slid

e•

Wat

chin

g sl

ide s

how

•N

otes

in th

e act

ivity

log.

•R

espo

nse i

n gr

oup

disc

ussio

n•

Eval

uatin

g cl

ass t

est

perf

orm

ance

•N

otes

in th

e act

ivity

log.

•R

espo

nse i

n gr

oup

disc

ussio

n

•In

tera

ctiv

e le

ctur

e•

PPT

of o

ffic

e ca

lc•

Gro

up D

iscus

sion

•C

lass

test

•D

iscus

sion

•D

emon

strat

ion

•PP

T on

off

ice

impr

ess

Page - 80

ACCOUNTING AND TAXATION

The

lear

ner

will

be

able

to:

•Id

entif

y th

e ne

ed o

f net

wor

k•

Iden

tify

diffe

rent

topo

logi

es•

List

var

ious

pro

toco

ls•

Iden

tify

diff

eren

t con

nect

ivity

dev

ices

•D

escr

ibe

firew

all s

ettin

gs•

Iden

tify

diff

eren

t typ

es o

f mod

em

The

lear

ner

will

be

able

to:

•D

escr

ibe

the

adva

ntag

es o

f Int

erne

t•

Expl

ain

the

conc

ept

of w

eb p

age

and

web

site

•Id

entif

y th

e us

e of

web

bro

wse

r•

Des

crib

e th

e be

nefit

s of e

- mai

l•

Cre

ate

emai

l acc

ount

, com

pose

e-m

ail

and

send

e-m

ail.

The

lear

ner

will

be

able

to:

•Id

entif

y ba

sic

HTM

L ta

gs•

Diff

eren

tiate

tag

and

attri

bute

•W

rite H

TML

code

to cr

eate

sim

ple w

ebpa

ges

•C

reat

e di

ffer

ent t

ypes

of l

ists

•U

se a

ncho

r tag

•C

reat

e ta

ble,

fram

eset

and

form

s•

Cre

ate

sim

ple

web

site

s

Mod

ule

1 : O

FFIC

E A

UTO

MA

TIO

N F

OR

BUSI

NES

S

Idea

s/C

once

pts/

Skill

Lear

ning

Out

com

es S

ugge

sted

Act

iviti

esA

sses

smen

t

Uni

t : U

nit

5 In

tern

et a

nd M

alay

alam

Com

puti

ng

(60

peri

ods)

Com

pute

r N

etw

orks

•C

ompu

ter n

etw

ork

•LA

N T

opol

ogie

s •

Prot

ocol

s•

Con

nect

ivity

dev

ices

•W

indo

ws 7

Fire

wal

l set

tings

Skill

•O

bser

ving

skill

• C

omm

unic

atio

n sk

ill•

Inte

ract

ion

skill

• L

ogic

al th

inki

ng•

Pres

enta

tion

skill

Inte

rnet

and

e-m

ail

•H

isto

ry o

f the

Inte

rnet

•C

onne

ctin

g C

ompu

ter t

o In

tern

et•

Type

s of I

nter

net C

onne

ctio

n•

Wor

ld W

ide

Web

(WW

W)

•W

eb B

row

ser

•Se

arch

Eng

ines

•E-

mai

l (El

ectro

nic m

ail)

•C

reat

ing

and

usin

g fr

ee e

mai

l acc

ount

with

gmai

lW

eb p

age

desi

gnin

g H

TM

L•

Star

ting

with

HTM

L•

Attr

ibut

es o

f <H

TML>

tag

Skill

s•

Obs

ervi

ng sk

ill•

Com

mun

icat

ion s

kill

•In

tera

ctio

n sk

ill •

Logi

cal t

hink

ing

•N

otes

in ac

tivity

log

•Se

min

ar re

port

•R

espo

nses

in g

roup

disc

ussio

n

•N

otes

in ac

tivity

log

•Se

min

ar re

port

•R

espo

nses

in g

roup

disc

ussio

n

•N

otes

in ac

tivity

log

•Se

min

ar re

port

•R

espo

nses

in g

roup

disc

ussio

n

•I•

Disc

ussio

n•

Dem

onstr

atio

n•

Sem

inar

•PP

T on

net

wor

ks

•PP

T in

tern

et h

isto

ry a

ndty

pes i

nter

net c

onne

ctio

n•

Disc

ussio

n•

Ass

ignm

ent o

n em

ail

bene

fits

•PP

T on

HTM

L at

tribu

tes

•D

iscus

sion

Page - 81

VHSE Curriculum

The

lear

ner

will

be

able

to:

•Fa

mili

ariz

e with

Mal

ayal

am co

mpu

ting

conc

epts

•A

naly

ze t

he e

ffor

ts d

one

so f

or t

ost

reng

then

our

mot

her t

ongu

e us

ing

the

poss

ibili

ties p

rovi

ded b

y Inf

orm

atio

n and

Com

mun

icat

ion

Tech

nolo

gies

•Id

entif

y M

alay

alam

font

s in

Uni

code

•Id

entif

y th

e var

ious

Mal

ayal

am fo

nts i

nw

ord

proc

esso

r•

Dow

nloa

d an

d in

stal

l Mal

ayal

am F

onts

•Fa

mili

ariz

e w

ith u

sing

Mal

ayal

am i

nw

ord

proc

esso

r

The

lear

ner

will

be

able

to

•Co

mpr

ehen

d th

e eth

ical

and

soci

al is

sues

rela

ted

to in

form

atio

n sy

stem

s•

Iden

tify

the

key

tech

nolo

gy tr

ends

that

rais

e et

hica

l is

sues

Mod

ule

1 : O

FFIC

E A

UTO

MA

TIO

N F

OR

BUSI

NES

S

Idea

s/C

once

pts/

Skill

Lear

ning

Out

com

es S

ugge

sted

Act

iviti

esA

sses

smen

t

Uni

t : U

nit

5 In

tern

et a

nd M

alay

alam

Com

puti

ng

(60

peri

ods)

Mal

ayal

am C

ompu

ting

•M

alay

alam

thro

ugh

Com

pute

rs•

Free

Sof

twar

e an

d La

ngua

geCo

mpu

ting

•M

alay

alam

and

Tech

nolo

gy•

Mal

ayal

am d

igita

l Tec

hnol

ogy

•U

nico

de•

Mal

ayal

am U

sing

Tra

nslit

erat

ion

•M

alay

alam

Wor

d Pr

oces

sing

•D

ownl

oadi

ng an

d In

stalli

ng M

alay

alam

Font

s•

Insta

lling

Fon

ts in

Win

dow

s•

How

to e

nabl

e M

alay

alam

in W

ebB

row

sers

•M

alay

alam

in U

BU

NTU

•M

alay

alam

key

boar

d an

d ty

ping

Skill

s•

Obs

ervi

ng sk

ill•

Com

mun

icat

ion s

kill

•In

tera

ctio

n sk

ill•

Typi

ng sk

illE

thic

al a

nd S

ocia

l iss

ues

inin

form

atio

n sy

stem

Skill

•Lo

gica

l thi

nkin

g•

Pres

enta

tion

skill

•La

b as

sess

men

t•

Not

es in

activ

ity lo

g•

Parti

cipa

tion

in g

roup

disc

ussio

n

•N

otes

in ac

tivity

log

•Se

min

ar re

port

•R

espo

nses

in g

roup

disc

ussio

n

•PP

T M

alay

alam

key

boa

rdpr

actic

e•

Disc

ussio

n•

Lab

wor

k to

pre

pare

Mal

ayal

am d

ocum

ents

•PP

T pr

esen

tatio

n•

Gro

up D

iscus

sion.

•C

olle

ctio

n of

inte

rnet

rela

ted

ethi

cal i

ssue

s fro

mva

rious

med

ias.

Page - 82

ACCOUNTING AND TAXATION

List of practical activities – Module 1Unit 1• Identification of different parts of a computer by using damaged systems• Do the system connections for making the students aware of connecting ports

and devices ;and uses and functions of various devices.• List out the name and uses of various I/O devices available in the lab• Net banking and Online booking• Students are required to open a bank account with net banking facility.• Practice online booking of train ticket, bus ticket, air ticket• Practice fund transfer between accounts• Browse internet for detailing application of ICTUnit 2• Identification of different components inside the CPU used for booting.• Install and un install windows7• Installation of DTP software• Installation of Tally software• Installation of MS office• Practice data transfer between computers and devices.Unit 3• Developing typing skill through typing tutorials.• Open, edit, save, and close a text file.• Formatting text font ,paragraph, bullets and numbering, columns, tabs, drop

case, text direction, change case, back ground, Insert text box, insert picture andprint the created text file.(Practice all the documents used to prepare undertypewriting paper1&2)

• Practice mail merge• Use find and replace• Table creation insert, delete, and merge columns and rows, formatting tables.• Application areas of word- Practice letters, statement, display, govt orders(all

the documents prepared in typewriting)• Open, edit, save, and close an excel file.• Formatting cells, formatting text, insert rows and columns,.• Functions –Logical, Average, Sum and Round• Creating charts and diagrams-bar diagram, histogram and pie diagram.• Data filtering, sorting and creating new work sheet from filtered data.• Page setup and printing an excel file.• Application areas of Excel-Preparation of budget, Payroll, Loan repayment

schedule, depreciation statement, schedule of debtors and creditors• Create ,edit ,save ,add effects and animations to power point presentations• Create an MS Access file by using query wizard.

Page - 83

VHSE Curriculum

Unit 4• Formatting text font ,paragraph, bullets and numbering, columns, tabs, drop

case, text direction, change case, back ground, Insert text box, insert picture andprint the created text file.(Practice all the documents used to prepare undertypewriting paper1&2)

• Table creation insert, delete, and merge columns and rows, formatting tables.• Application areas of Open office writer- Practice letters, statement, display,

govt orders(all the documents prepared in typewriting)• Open, edit, save, and close a Calc file.• Formatting cells, formatting text, insert rows and columns,.• Functions –Logical, average, sum and round• Creating charts and diagrams-bar diagram, histogram and pie diagram.• Data filtering, sorting and creating new work sheet from filtered data.• Page setup and printing a open office Calc file.• Application areas of open office Calc-Preparation of budget, Payroll, Loan

repayment schedule, depreciation statement, schedule of debtors andcreditors.

• Create ,edit ,save ,add effects and animations to open office impressUnit 5• Malayalam typing practice.Open an e-mail account in g-mail and use it for communication

OVERVIEW OF MODULE - 2

This module aims to provide manual accounting skill and make the learnercapable of following the actual manual accounting practices. The learner shouldacquire the source document preparation skill, accounts preparation skills,vouching skills and stock records maintaining skill.

MODULE 2MANUAL ACCOUNTING PRACTICES

Periods: 340

Unit No. Name of units Periods

2.1 Manual accounting 180

2.2 Bank Reconciliation statement 50

2.3 Audit in practice 50

2.4 Accounting for materials 60

TOTAL PERIODS 340

30% periods-theory sessions and 70%periods-practical activities

Page - 84

ACCOUNTING AND TAXATION

Mod

ule

2 : M

AN

UA

L A

CCO

UN

TIN

G P

RACT

ICE

Idea

s/C

once

pts/

Skill

Lear

ning

Out

com

esSu

gges

ted

Act

iviti

esA

sses

smen

t

Bus

ines

s tra

nsac

tion-

mea

ning

and

type

sSK

ILL

S:•

Obs

erva

tion

skill

•D

iffer

entia

tion

skill

•Co

mm

unic

atio

n ski

ll•

Com

paris

on sk

illB

asic

acc

ount

ing

term

sSK

ILL

S:•

Obs

erva

tion

skill

•Cr

eativ

e thi

nkin

g sk

ill•

Com

mun

icat

ion s

kill

•Pr

esen

tatio

n sk

ill•

Iden

tific

atio

n ski

ll•

Lead

ersh

ip sk

ill•

Clas

sific

atio

n ski

llA

ccou

ntin

g Eq

uatio

n/B

alan

ce

shee

teq

uatio

nSK

ILL

S:•

Criti

cal t

hink

ing s

kill

•Co

mm

unic

atio

n ski

ll•

Pres

enta

tion

skill

•Id

entif

icat

ion s

kill

Acc

ount

ing

rule

s -m

oder

n ap

proa

chSK

ILL

S:•

Criti

cal t

hink

ing s

kill

•Id

entif

icat

ion s

kill

The

lear

ner

will

be

able

to:

•Id

entif

y tra

nsac

tion

as b

usin

ess a

ndno

n bu

sine

ss•

Diff

eren

tiate

tran

sact

ions

into

cash

and

cred

itTh

e le

arne

r w

ill b

e ab

le to

:•

Expl

ain

the b

asic

acco

untin

g te

rms

•D

iffer

entia

te as

sets

and

liabi

litie

s•

Cate

goriz

e the

give

n list

of it

ems i

nto

asse

ts,

liabi

litie

s, in

com

e an

dex

pens

es

The

lear

ner

will

be

able

to:

•C

onst

ruct

st

atem

ent

show

ing

acco

untin

g eq

uatio

n•

Ana

lyse

the e

ffec

t of t

rans

actio

n on

asse

ts a

nd e

quiti

es

The

lear

ner

will

be

able

to:

•D

efin

e the

rule

s of d

ebit

and

cred

it.•

App

ly th

e ru

les o

f deb

it an

d cr

edit

•D

iscus

sion t

o elic

it th

e res

pons

es on

diff

eren

t ty

pes

of

trans

actio

nsba

sed

on re

al li

fe si

tuat

ion.

•Pr

ovid

e ha

nd

out

of

diff

eren

ttra

nsac

tions

for c

lass

ifica

tion.

•Se

min

ar

on

basi

c te

rms

ofac

coun

ting

•Pr

ovid

e han

d ou

ts co

ntai

ning

list

ofac

coun

ts fo

r cat

egor

izin

g.

•G

ener

al D

iscu

ssio

n to

elic

it th

eef

fect

s of

cha

nges

in

asse

ts a

ndlia

bilit

ies o

n ac

coun

ting

equa

tion

•C

lass

wor

k ba

sed

on h

and

out\

•G

ener

al di

scus

sion t

o elic

it th

e rul

esfo

r deb

it an

d cr

edit.

•A

pplic

atio

n of

acc

ount

ing

rule

toid

entif

y the

debi

ts an

d cre

dits

for t

hetra

nsac

tions

giv

en in

a w

ork

shee

t.

•N

otes

in th

e act

ivity

log.

•Pa

rtici

patio

n an

din

volv

emen

t in

disc

ussio

n•

Cla

ssifi

ed tr

ansa

ctio

n lis

t.

•N

otes

in th

e act

ivity

log.

•R

evie

w o

f cat

egor

ized

list

ofac

coun

ts.

•Ev

alua

ting

sem

inar

repo

rt

•N

otes

in th

e act

ivity

log.

•Pa

rtici

patio

n in

ge

nera

ldi

scus

sion.

•Pr

epar

ed s

tate

men

t

•N

otes

in th

e act

ivity

log.

•Pa

rtici

patio

n in

ge

nera

ldi

scus

sion.

•Ev

alua

tion

of th

e wor

k do

nein

the

wor

k sh

eet

Uni

t : M

AN

UA

L A

CCO

UN

TIN

G (

180

peri

ods)

Page - 85

VHSE Curriculum

Mod

ule

2 : M

AN

UA

L A

CCO

UN

TIN

G P

RACT

ICE

Idea

s/C

once

pts/

Skill

Lear

ning

Out

com

esSu

gges

ted

Act

iviti

esA

sses

smen

t

Acc

ount

ing

from

sour

ce d

ocum

ent .

•Jo

urna

l and

Led

ger

•Su

bsid

iary

boo

ksSK

ILL

S:•

Criti

cal t

hink

ing s

kill

•Co

mm

unic

atio

n ski

ll•

Iden

tific

atio

n ski

ll•

Num

eric

al sk

ill

Fam

iliar

ising

VA

T/G

ST an

d TD

S (V

AT

mus

t be

rep

lace

d w

ith G

ST a

s an

dw

hen

GST

im

plem

ente

d)•

Inpu

t VA

T•

Out

put V

AT

•TD

SSK

ILL

S:•

Crea

tive t

hink

ing

skill

•Co

mm

unic

atio

n ski

ll•

Pres

enta

tion

skill

•Id

entif

icat

ion s

kill

•A

naly

tical

skill

The

lear

ner

will

be

able

to:

•D

efin

e th

e so

urce

doc

umen

t.•

List

out

the

sour

ce d

ocum

ent.

•U

se th

e so

urce

doc

umen

t.•

Cla

ssify

tran

sact

ions

to b

e rec

orde

din

diff

eren

t sub

sidi

ary

book

s•

Prep

are

jour

nal

•Pr

epar

e le

dger

•Pr

epar

e su

bsid

iary

boo

ks

The

lear

ner

will

be

able

to:

•Ex

plai

nVA

T/G

ST,

Inpu

t V

AT,

outp

ut V

AT

and

TDS

•D

istin

guis

h in

put V

AT

and

outp

utV

AT

•C

olle

ctio

n of

sou

rce

docu

men

tsfro

m v

ario

us b

usin

ess o

rgan

izat

ion.

•Pr

ovid

e ha

nd

outs

w

ithtra

nsac

tions

to

lis

t ou

t so

urce

docu

men

ts•

Iden

tify

the n

atur

e of t

rans

actio

n by

usin

g th

e co

llect

ed

sour

cedo

cum

ents

•G

roup

dis

cuss

ion

on s

ubsi

diar

ybo

oks

•G

ener

al d

iscu

ssio

n on

tax

•Pr

ovid

e pu

rcha

se an

d sa

les i

nvoi

ceto

iden

tify

and

calc

ulat

e in

put a

ndou

tput

VA

T

•N

otes

in th

e act

ivity

log.

•Id

entif

ied

list

of

sour

cedo

cum

ents

•Id

entif

ied

trans

actio

ns o

f the

sour

ce d

ocum

ents

•Pa

rtici

patio

n in

ge

nera

ldi

scus

sion.

•Ev

alua

ting

grou

p di

scus

sion

repo

rt

•N

otes

in th

e act

ivity

log.

•Pa

rtici

patio

n in

the

gene

ral

disc

ussio

n•

Eval

uatio

n of

ca

lcul

ated

VA

T.

Uni

t : M

AN

UA

L A

CCO

UN

TIN

G (

180

peri

ods)

Page - 86

ACCOUNTING AND TAXATION

Mod

ule

2 : M

AN

UA

L A

CCO

UN

TIN

G P

RACT

ICE

Idea

s/C

once

pts/

Skill

Lear

ning

Out

com

esSu

gges

ted

Act

iviti

esA

sses

smen

t

•M

eani

ng o

f BR

S•

Rea

son

for

disa

gree

men

t in

cas

hbo

ok a

nd p

ass b

ook

bala

nce

•A

djus

ted

cash

book

an

d B

RS

prep

arat

ion

SKIL

LS

•O

bser

vatio

n sk

ill•

Ana

lytic

al sk

ill•

Logi

cal t

hink

ing s

kill.

•Co

mpa

rison

skill

•N

umer

ical

skill

•Pr

oble

m so

lvin

g ski

ll

The

lear

ner

will

be

able

to:

•Ex

plai

n th

e mea

ning

of B

RS

•Li

st o

ut th

e cau

ses o

f dis

agre

emen

t•

Prep

are

BR

S•

Und

erst

and

the

acco

untin

gco

nseq

uenc

es o

f BR

S

•PP

T•

Prov

ide

the

extra

ct o

f ca

shbo

okan

d pa

ss

book

to

id

entif

y th

ere

ason

s.•

Prep

arat

ion

of a

djus

ted

cash

boo

kan

d B

RS.

•N

otes

in th

e act

ivity

log.

•Ev

alua

tion

of li

st o

f rea

sons

•Pr

epar

ed B

RS

Uni

t : B

AN

K RE

CON

CILI

ATI

ON

STA

TEM

ENT

(50

per

iods

)

Page - 87

VHSE Curriculum

Mod

ule

2 : M

AN

UA

L A

CCO

UN

TIN

G P

RACT

ICE

Idea

s/C

once

pts/

Skill

Lear

ning

Out

com

esSu

gges

ted

Act

iviti

esA

sses

smen

t

Mea

ning

and

obj

ectiv

es o

f au

dit.

•Pr

imar

y an

d se

cond

ary

obje

ctiv

es•

Det

ectio

n an

d pr

even

tion

of e

rror

san

d fr

auds

.SK

ILL

•O

bser

vatio

n sk

ill •

Cre

ativ

eth

inki

ng sk

ill •

Ana

lysi

s•

Pres

enta

tion

skill

Vou

chin

g an

d ve

rific

atio

n•

Mea

ning

and

type

s of v

ouch

ers

SKIL

LS:

•O

bser

vatio

n sk

ill•

Ana

lytic

al sk

ill.

•Co

mpa

rison

skill

•N

umer

ical

skill

Type

s of

aud

it•

Stat

utor

y, p

rivat

e and

gov

t aud

its•

Con

tinuo

us, F

inal

Inte

rim A

udits

•In

tern

al a

nd E

xter

nal a

udits

The

lear

ner

will

be

able

to:

•Ex

plai

n th

e mea

ning

of a

udit

•D

escr

ibe

the

obje

ctiv

es o

f aud

it.•

Iden

tify

and

list o

ut d

iffer

ent t

ypes

of e

rror

s•

Teac

h th

e le

arne

rs t

o ac

t ag

ains

tfr

aud.

The

lear

ner

will

be

able

to:

•Ex

plai

n th

e mea

ning

of v

ouch

er an

dvo

uchi

ng•

Cla

ssify

vou

cher

s as

prim

ary

and

seco

ndar

y•

Iden

tific

atio

n of

the m

ater

ial f

acts

ofvo

uche

rs.

•C

reat

e vo

uche

r file

s.•

Cre

ate

a po

sitiv

e at

titud

e to

redu

ceer

rors

.Th

e le

arne

r w

ill b

e ab

le to

:•

Expl

ain

the

mea

ning

of

diff

eren

tty

pes o

f aud

it•

Ver

ify p

repa

red

acco

unts

.•

Prep

are

vouc

hers

.

•C

ase

stud

y w

hich

re

flect

th

efin

ding

s of a

udit

are p

rovi

ded

•G

ener

al

disc

ussi

on

abou

t th

eim

porta

nce o

f aud

it in

rela

tion t

o the

case

stu

dy.

•Se

min

ar o

n er

ror a

nd fr

aud

and

itscl

assif

icat

ion

•G

ener

al d

iscu

ssio

n on

vou

cher

s as

sour

ce d

ocum

ents

•D

emon

stra

tion

of v

ouch

ers.

•In

dexi

ng a

nd F

iling

of

colle

cted

vouc

hers

•PP

T on

type

s of a

udit

•N

otes

in th

e act

ivity

log.

•Se

min

ar re

port

•R

espo

nse

and

invo

lvem

ent

of th

e st

uden

ts

•N

otes

in th

e act

ivity

log.

•In

volv

emen

t in

gr

oup

disc

ussio

n.•

Eval

uatin

g th

e fil

edvo

uche

rs.

•N

otes

in th

e act

ivity

log.

•C

lass

test

Uni

t : A

UD

IT IN

PRA

CTIC

E (

40 p

erio

ds)

Page - 88

ACCOUNTING AND TAXATION

Mod

ule

2 : M

AN

UA

L A

CCO

UN

TIN

G P

RACT

ICE

Idea

s/C

once

pts/

Skill

Lear

ning

Out

com

esSu

gges

ted

Act

iviti

esA

sses

smen

t

Mat

eria

l co

ntro

l -M

eani

ng

and

stag

es•

Purc

hase

pro

cedu

re•

Stor

es c

ontro

l-AB

C a

naly

sis

and

VED

ana

lysi

s.SK

ILL

S:•

Obs

erva

tion

skill

•Co

mm

unic

atio

n ski

ll•

Logi

cal t

hink

ing s

kill

•A

naly

sis sk

ill

Inve

ntor

y co

ntro

l•

Stoc

k le

vels

, EO

Q a

nd JI

Tpu

rcha

sing.

•St

ock

reco

rds-

bin

card

and

sto

res

ledg

er.

•In

vent

ory

syst

ems-

Perio

dic

and

Perp

etua

lSK

ILL

S:•

Obs

erva

tion

skill

•Co

mm

unic

atio

n ski

ll•

Logi

cal t

hink

ing s

kill

•A

naly

sis sk

ill•

Inte

r per

sona

l ski

ll

The

lear

ner

will

be

able

to:

•Ex

plai

n th

e ne

ed

of

m

ater

ial

cont

rol.

•D

escr

ibe

the

stag

es o

f m

ater

ial

cont

rol.

•Li

st o

ut a

nd e

xpla

in th

e pu

rcha

sepr

oced

ure

•D

escr

ibe A

BC

and

VED

ana

lysi

s

The

lear

ner

will

be

able

to:

•Ex

plai

n th

e diff

eren

t sto

ck le

vels

•Fi

x di

ffer

ent s

tock

leve

ls.

•Pr

epar

e an

d cl

assi

fy

diff

eren

tst

ores

rec

ords

•D

escr

ibe

inve

ntor

y sy

stem

s•

List

out

the

fea

ture

s of

diff

eren

tin

vent

ory

syst

em

•PP

T/A

nim

ated

C

D

/Vid

eos

show

ing

the

sign

ifica

nce

ofm

ater

ial c

ost

•G

roup

disc

ussio

n.•

Fiel

d vi

sit t

o ne

arby

bus

ines

s uni

t•

Dia

gram

atic

re

pres

enta

tion

ofpu

rcha

se p

roce

dure

•C

ase

stud

ies

for

fixin

g di

ffer

ent

stoc

k le

vels

•Fi

eld

visi

t fo

r co

llect

ion

and

prep

arat

ion

of

vario

us

stor

esre

cord

s.•

Dis

cuss

ion

to a

rriv

e at

the

need

tofix

diff

eren

t sto

ck le

vels

, the

type

sof

in

vent

ory

syst

em

and

itsap

plic

atio

n.•

Wor

k sh

eet b

ased

cla

ss w

ork.

•N

otes

in th

e act

ivity

log.

•Pa

rtici

patio

n in

gr

oup

disc

ussio

n•

Fiel

d vi

sit re

port

•Ev

alua

tion

of ch

art s

how

ing

purc

hase

pro

cedu

re.

•A

ctiv

ity lo

g•

Solv

ed p

robl

ems

•C

hart

•C

olle

cted

an

d pr

epar

edst

ores

rec

ords

•Fi

eld

visi

t rec

ords

•Pr

epar

ed t

able

on

list

offe

atur

es

Uni

t : A

CCO

UN

TIN

G F

OR

MA

TERI

ALS

(60

per

iods

)

Page - 89

VHSE Curriculum

LIST OF PRACTICALS

• Collect the account books(day book and ledger) for accountingpurpose

• Record transactions based on the source documents collected orprepared in the journal ,ledger and prepare trial balance

• Record transactions based on the source documents collected orprepared in the subsidiary books,ledger and prepare trial balance.

• Preparation of adjusted cash book and BRS through comparativemethod by providing extract of CB and PB

• Preparation BRS under comparison method in excel• Collection/Preparation of vouchers• Verification of prepared accounts with the help of vouchers. This can

be done by exchanging the books and vouchers between students• Preparation of chart showing types of errors.• Location of errors using the prepared accounts by exchanging the

accounts and vouchers between students.• Rectification of errors located in the accounts prepared by the

students.• Preparation of MRN, PRN, Purchase Order, GRN, and Inspection

Note used in purchase procedure.• Compute stock levels from the data collected through field visit.• Preparation of Bin card and Stores ledger under FIFO, LIFO and

Weighted Average price method from the data collected through fieldvisit.

• Net banking and Online booking- Students are required to open a bank account with net banking

facility.- Practice online booking of train ticket, bus ticket, cinema ticket- Practice fund transfer between accounts.

Page - 90

ACCOUNTING AND TAXATION

Mod

ule

1 : O

FFIC

E A

UTO

MA

TIO

N F

OR

BUSI

NES

S

Idea

s/C

once

pts/

Skill

Lear

ning

Out

com

esSu

gges

ted

Act

iviti

esA

sses

smen

t

Com

pute

r fu

ndam

enta

ls•

Mea

ning

, fea

ture

s an

d us

es•

Gen

erat

ions

of c

ompu

ters

•In

put/o

utpu

t dev

ices

•C

ompu

ter m

emor

y•

Har

dwar

e an

d so

ftwar

eSK

ILL

S•

Obs

erva

tion

skill

•A

naly

tical

skill

•Co

mm

unic

atio

n ski

ll•

Inte

ract

ion

skill

]

Com

pute

r ne

twor

ks a

nd i

nter

net

•C

once

pt

and

clas

sific

atio

n of

netw

orks

•In

tern

et ap

plic

atio

ns, a

dvan

tage

s and

draw

back

s•

Com

pute

r viru

s and

antiv

irus

SKIL

LS

•Re

porti

ng•

Ana

lytic

al sk

ill•

Com

mun

icat

ion s

kill

•In

tera

ctio

n sk

ill•

Judg

ing s

kill

The

lear

ner

will

be

able

to:

•D

escr

ibe

the

mea

ning

use

s an

dfe

atur

es o

f com

pute

r•

List

out t

he in

put a

nd ou

tput

devi

ces.

•Id

entif

y th

e te

chno

logi

cal

adva

ncem

ents

in

co

mpu

ter

gene

ratio

ns•

Cla

ssify

and

cate

gorie

s the

mem

ory

com

pone

nts

as

prim

ary

and

seco

ndar

y•

Iden

tify

the

HW

/SW

and

its t

ypes

.

The

lear

ner

will

be

able

to:

•Ex

plai

n an

d cl

assi

fy n

etw

orks

•D

iscus

s and

eval

uate

the a

pplic

atio

nan

d us

es o

f int

erne

t•

Dis

cove

r the

dra

wba

cks o

f int

erne

t•

Expl

ain

the t

erm

VIR

US

and

list o

utan

tiviru

s sof

twar

es.

•U

se

inte

rnet

fo

r in

form

atio

nge

nera

tion

and

diss

emin

atio

n

•B

rain

sto

rmin

g an

d di

scus

sion

.St

uden

ts a

re r

equi

red

to r

ecol

lect

thei

r prio

r kno

wle

dge

in c

ompu

ter

and

its fu

ndam

enta

ls.

•D

emon

stra

tion

of in

put a

nd o

utpu

tde

vice

s•

PPT

on c

ompu

ter g

ener

atio

ns a

ndm

emor

y cl

assif

icat

ion.

•Se

min

ar o

n co

mpu

ter s

oftw

are

•PP

T on

net

wor

ks•

Sem

inar

on

appl

icat

ion

of in

tern

et•

Deb

ate

on u

ses

and

draw

back

s of

inte

rnet

.•

Cas

e st

udy-

new

s an

d pa

per

cutti

ngs/

clip

ping

s of a

viru

s atta

ck.

•N

otes

in th

e act

ivity

log.

•Pa

rtici

patio

n an

din

volv

emen

t in

disc

ussio

n•

Cate

goriz

ing s

kill

•A

bilit

y to

cate

goris

e

•N

otes

in th

e act

ivity

log.

•Pa

rtici

patio

n an

din

volv

emen

t in

disc

ussio

n•

Eval

uatin

g se

min

ar re

port

•R

espo

nse

on c

ase

stud

y.

Uni

t : B

ASI

CS O

F CO

MPU

TER

AN

D IN

TERN

ET (

50 p

erio

ds)

Unit Det

ailin

g

Page - 91

VHSE Curriculum

UNIT DETAILING MODULE 1

1.1.1. Introduction to information TechnologySuggested Strategy: Brain StormingStudents are brain stormed on the previously acquired concepts oncomputer fundamental. For the transaction teacher put forth certainhints.• What are the areas in which computers are commonly used.From the responses, the teacher can arrive at the meaning and area ofapplication of computers. As a continuation the teacher providesadditional queries like• Why computers are used in these areas• What are the reasons attributed for this use•••

Teacher ConsolidationThe points arrived should include features of computer like

• Speed• Accuracy• Reliability• Flexibility• Storage capacity•

Activity 1

Power point presentation on input output devises computer memory,hardware and software.

With the help of PPT, the teacher elicited responses from students oninput/ output devices, memory, hardware and software. Teacher askedto students to categorise and list out some components as input andoutput devices.

Activity 2

Components Input Output

Mouse

Scanner

•

•

Page - 92

ACCOUNTING AND TAXATION

Activity 3

Based on PPT the learners are asked to compare computer generationwith technology used in each generation.

Generation Period Technology used

1st Generation 1940 – 1956 Vacuum Tube

• • •

• • •

Activity 4

Seminar on Hardware Software and its classification

Learners are grouped into five consisting of 5 students and each groupis assigned different topics, they required to collect details and presentit in an open seminar.

The teacher should provide sufficient materials and support thestudents to actively participate in seminar. A moderator is selectedamongst the group for controlling the proceedings. During the seminarthe teacher may observe the performance of each group. Finallyconsolidate the main ideas of each topic. Groups are required to submita seminar report.

Teacher Input

Hardware

Software (a) Application software(b) System software

Check list for assessment

No Attributes Number of students

1 Students contribution to the preparationof seminar report

2. Timely completion of report

3. Attainment of concept

• Participation in discussion

• Presentation

• Seminar Report

• Good• Satisfactory

• Not Satisfactory

Page - 93

VHSE Curriculum

Repository of CE possibilities

Process Portfolio Unit

Meaning, uses and features of Table prepared for features Unit Test

computer

PPT on input and output devices Table prepared on input and

output devises

Computer generation Table prepared on generation,

period and technology used

Hardware and software Seminar report

TE Questions1. Why Computers are commonly accepted? Substantiate with

reasons.2. Match the following

Generation Period Technology

1st Generation 1940 – 1956 IC

2nd Generation 1957- 1963 VLSI

3rd Generation 1964 – 1971 Vacuum tube

4th Generation 1972 – 1980 AI

5th Generation 1981 - Transistor

3. Find the odd one out with reasonsMouse, Scanner, VDU

4. …………… is a volatile memory5. Classify the given items as application and system software

MS-Dos Page MakerMS –Excel TallyWindows Linux

1.1.2.Computer network and internet

Suggested Strategy: PPT and Seminar.

Activity 1

Power point presentation

Teacher demonstrate a PPT to stimulate the concept of students on networks. Responses are elicited to arrive at the concept and its

Page - 94

ACCOUNTING AND TAXATION

classification. Based on the responses teacher consolidated theproceedings

• Networks• Types of networks (LAN , WAN, MAN, Internet)

Activity 2

Seminar

Assigned a seminar on the internet applications, its advantages andlimitations. For this learners are grouped into five. Support the groupwith enough materials and group performance are observed andevaluated. Groups are required to submit a seminar report.

Teacher input

Internet

Applications of internet

Advantages of internet

Limitations/Problems of internet

Activity 3

Case Study

Students are given with handout containing a case .Case

India affected by “BIOAZIH”- Trojan -…..Press trust of India on 14-05-2015

Indian cyber space has been threatened by a malicious softwarethat attacks and alter cyber users personal data. The computeremergency response team of India has identified the malwareand named as BIOAZIH.

On completion of reading the teacher put forth the given discussionpoints.

• Name the matter discussed.• How it affects the computer• How can we protect the system from this threat?• List down the examples.

Eliciting the responses to arrive at the concept of virus and antivirus.

Page - 95

VHSE Curriculum

SELF ASSESSMENT

Sl.No Attribute Yes/No

1 Participation

2 Idea Sharing

3 Clarity

4 Writing on activity log

5 Require Assistance

Check list for assessment

No Attributes Number of students

1 Students contribution to the preparationof seminar report

2. Timely completion of report

3. Attainment of concept

• Participation in discussion

• Presentation

• Seminar Report

• Good• Satisfactory• Not Satisfactory

Repository of CE possibilities

Process Portfolio Unit

Computer Networks and uses Activity log Unit Test

Assignment

Internet and its application Seminar Report

TE Questions1. Explain the term VIRUS2. Internet usage – a boon or curse- substantiate3. Internet is the network of network – comment4. List out some anti VIRUS

Page - 96

ACCOUNTING AND TAXATION

UNIT DETAILING MODULE 2

1. Business transaction meaning and typesSuggested strategy: DiscussionBased on previously acquired knowledge on transaction, initiatediscursion on

• Transaction• Types of transactions

Through elicited responses teacher consolidated the discussion on• Non business transaction• Business transaction• Cash transaction• Credit transaction

Activity 1

Classification of transaction

Sl. Transaction Non Business BusinessNo Transaction transaction

Cash Credit

1 Commenced business withcash Rs.12000 X

2 Purchased a gift to hisdaughter on her birthday X

3 Purchased machinery fromH M T Ltd X

A few more transactions may be added to the above list.

2. Basic Accounting terms

Strategy : seminar

Handout containing list of accounts for categorization

Learners are grouped into 5 and assigned specific areas for seminar.Active involvement of all learners are required and observed by theteacher. Facilitate the students with enough materials for internalizingthe subject. A moderator is selected from the group. Group performanceis evaluated. Teacher consolidated the seminar on basic accountingterms.

Teacher inputTypes of accountsAsset , Liability, Capital, Income, expenditure

(More terms can be included)

Page - 97

VHSE Curriculum

Groups are required to prepare and submit a seminar report.

Activity -2

Classification of accounts

Strategy: Class work through handout

Teacher provided handout containing list of accounts and studentsrequired to classify them as Asset, Liability, Expenses, Income

List of accountsRentCommission receivedBuildingPatentTrade markBank loan (Sufficient items can be appended)

2.1.3. Accounting EquationSuggested strategy : General discursion

Teacher provided some transactions• Commenced business with cash Rs.10000• Purchased goods for cash Rs.2000• Sold goods for cash Rs.1500• Paid postage Rs.250• Received Commission Rs.200

(Additional transaction can be supplemented)

Students required to identify the aspects of each transaction and analyzethe impact of these aspects. (Increase or decrease)

Teacher InputAssets = Liabilities + Capital

Activity 3

Equation formation

Based on the above discursion learners are required to show the impactof items after each transaction. For this a statement can be prepared.

Transaction Assets Equities

Cash ? Liabilities Capital

Started business 10000 10000with cash

Page - 98

ACCOUNTING AND TAXATION

Check list for assessment

Sl.No Attribute S1 S2 S3 S4 S5 S6

1 Participation

2 Collection of data

3 Timely Completion ofreport

4 Presentation

5 Idea conceived

Repository of CE possibilities

Process Portfolio Unit

Basic Accounting Terms Seminar Report Unit Test

Accounting equation Statement containing list of

accounts and showing

accounting equation

TE questions1. Purchased goods for cash. What will be the effect of this

transaction on accounting equationa. Affects both assets side and equity sideb. Affects only assets Sidec. Affects only liability side.

2. Find odd one outa. Sundry Debtors c. Buildingsb. Motor Van d. Patent

3. Commission receive of Rs.300. The effect of this transaction isa. Increase in Capital and increase in cashb. Increase in Capital and decrease in cashc. Increase in expense and decrease in capitald. Decrease in asset and increase in expenses

Page - 99

VHSE Curriculum

LIST OF EQUIPMENTS AND MATERIALS

1. Computer for each student.

2. Projector 1 No.

3. 10KVA UPS with battery support

4. Printer 2Nos.

5. Internet connection

6. Air Conditioner one tone capacity 1 No.

7. Proforma business and communication documents.

8. Proforma business invoices and vouchers.

9. A4 paper 5000 per year.

10. File folders 5 per year per student - 125 Nos.

LIST OF REFERENCE BOOKS1. MS. Word 2010advanced Part 1

Stephen Moffat, The Mouse Trading co2. MS Office word 2007.

Torben Lage Frandsen3. MS Dos Windows Office

VR Suresh kumar &VR Sudheer, Gowri Publishers4. MS Office 2007

Vishnu Priya Singh -Computech publications5. MS Office 2007 IN A NUTSHELL- S Saxena6. MS Office 2007 E-Learning and E-Book7. Books of Diploma in Computer application of open school.8. Advanced Accountancy - Jain and Narang9. Auditing - BN Tandon10. An Introduction to cost accounting- PC Tulsian