Restructured Syllabus (2024 Pattern as per NEP-2020)
Faculty: COMMERCE & MANAGEMENT (Commerce)
Class: S.Y. B.Com. Sem-III
Subject: Computerized Accounting-I
Sem Subject Type of Course Credits Batch Size Lectures per
Code Course Title Week in Clock
Hour
III Vocational Computerized 2 20 4 Lectures per
Skill Accounting-I (1 Credit = 30 Students Batch
Course Hours of Lab Work) per Batch
Course Objectives:
1. To make students understand the concept of Computerized Accounting System.
2. To impart the knowledge of Tally Accounting Software and Computerized Accounting to the
Students.
3. To make students understand the applicability of Tally Accounting Software as an integrated
business management software.
4. To teach the utility / practical use of Tally Accounting Software and Computerized
Accounting.
5. To provide hands on Practical Training to the Students in the Computer Laboratory with
License Copy of TallyPrime Basic or TallyPrime with GST Essential.
Unit Title and Contents No. of
Lectures
1 Introduction to Computerized Accounting: 10
1.1 Meaning and Role of Computerized Accounting
1.2 Special Features of Computerized Accounting System
1.3 Need and Objects of introduction of Computerized Accounting
1.4 Advantages and Disadvantages of Computerized Accounting
1.5 Distinction between Manual Accounting and Computerized Accounting
1.6 Meaning and Distinction between ERP and SAP
1.7 Introduction to Tally Software of Computerized Accounting
1.8 Salient Features and Advantages of Tally Software of Computerized
Accounting
2 Maintaining Charts of Accounting & Stock Keeping Units: 25
2.1 Introduction to Getting Started with Tally
2.2 Creating New Company, Alteration, Deletion, Company Features &
Configuration
2.3 Group Company – Creation, Alteration and Deletion
2.4 Charts of Accounts
2.5 Creation of Accounting Masters and Inventory Masters
2.6 Alteration & Deletion of Masters
2.7 TallyPrime Data Entry Steps – Ledgers, Items and Vouchers
2.8 Tally Pre-defined Vouchers Introduction and its understanding one by one
2.9 How to update Opening Balances & Opening Stock in TallyPrime
2.10 Ledger Creation, Alteration, Deletion, Traditional Method
2.11 Stock Item Creation, Groups, Units, Creation, Alteration, Delete
2.12 Practice Exercise
3 Recording and Maintaining of Accounting Transactions in Tally: 25
3.1 Introduction to Recording Accounting Vouchers
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3.2 Receipt and Payment Voucher
3.3 Contra Voucher
3.4 Purchase and Sales Voucher
3.5 Debit Note and Credit Note Voucher
3.6 Journal Voucher
3.7 Recording for Provision
3.8 Reports
3.9 Practice Exercise
Course Outcomes: After completion of the course, students will be able to:
1. Understand the meaning, concepts, importance and need of Computerized Accounting in the
Accounting Information System.
2. Apply the Tally Accounting Software for Accounting of Business Transactions and
generating of various Reports.
3. Analyse the components of Tally Software for Computerized Accounting.
4. Evaluate the Manual and Computerized Accounting.
5. Create New Company and Group of New Company with necessary Features and
Configuration in the Tally Software.
6. Remembers all the features of Tally Software and its application for computerized
Accounting.
Teaching Methodology
1. Class Room Lectures.
2. Practical Lectures in the Computer Laboratory with License Copy of TallyPrime
Basic or TallyPrime with GST Essential developed by the Tally Education,
Bangalore.
3. Guest Lectures of Professionals/Experts etc.
4. Use of ICT.
Mandate or Instructions or Guidelines for Teaching of this Course
I) Mandate or Instructions or Guidelines to the University
1) University has to conduct Training Programs of Computerized Accounting frequently
in association with the Professional Institutes and UGC-Malaviya Mission Teacher
Training Centre of Savitribai Phule Pune University to train the Teachers of affiliated
Colleges at free of cost for teaching this course effectively.
2) University has to provide at free of cost License Copy of Tally Software to each
College under the head of Quality Improvements Grants, if possible.
3) Examination Section of the University will prepare the Schedule of Practical
Examination for smooth conduct of the Practical Examination.
II) Mandate or Instructions or Guidelines to the College
1) College has to provide well-equipped Computer Laboratory with LAN System, LCD
Projector, Printers, and Internet etc.
2) College has to provide full technical support to the subject teacher for conducting
lectures in the Computer Laboratory.
3) College has to provide the training of Computerized Accounting to the Subject
Teacher or to reimburse the Training Fee to the respective Subject Teacher for getting
training from the Professional Institutes.
4) College has to purchase the Tally Software License Copy and made available for
course teaching and learning.
5) College has to provide the Time Slot to the students for Practice Exercise of Tally
Software in the Computer Laboratory and the Technical Assistant will assist the
students during Practice Exercise Session of Tally Software.
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III) Mandate or Instructions or Guidelines to the Teacher
1) Teacher has to teach this Course in the Computer Laboratory batch wise.
2) Size of the Batch will be 20 Students.
3) Teacher has to use LCD Projector in Computer Laboratory for teaching and
explaining the Tally Software.
4) Technical Assistant will assist the Subject Teacher during Lectures in the Computer
Laboratory.
5) Teacher will instruct to the Technical Assistant to supervise the students during the
Lectures in the Computer Laboratory.
6) Subject Teacher has to prepare a detail schedule well in advance for conducting the
Lectures in the Computer Laboratory and circulate the same among the students after
the consent of the Head of the Department subject to the approval of Principal of the
College.
7) The respective Subject Teacher will prepare the Schedule for Practice Exercise of
Tally Software in the Computer Laboratory as per the need and requirement of the
Course and Students, and handover the same to the Technical Assistant for execution.
Internship for Students if any: Not applicable
Recommended Books and Study Materials
1. Financial Accounting for BBA, 3rd Edition, S. N. Maheshwari, Suneel K.
Maheswhari and Sharad Maheshwari, Vikas Publishing House Pvt. Ltd., New Delhi.
2. Financial Accounting (For B.Com. and Foundation Course of CA, CS and CMA), S.
N. Maheshwari, Suneel K. Maheswhari and Sharad Maheshwari, 3 rd Edition, Vikas
Publishing House Pvt. Ltd., New Delhi.
3. Accountancy Volume-1 & 2, S. K.R. Paul, Central Educational Enterprises (P) Ltd.,
Kolkata.
4. Accounting for Management (For MBA and MCA Students), Dr. N. P. Srinivasan and
Dr. M. Sakthivel Murugan, S. Chand and Company Limited, New Delhi.
5. Advanced Accountancy (Theory, Method and Application for Professional
Competence Course), R. L. Gupta, M. Radhaswamy, Sultan Chand & Sons, New
Delhi.
6. Study Materials (TallyPrime Basics and TallyPrime with GST Essentials) of Tally
Education Private Limited, Bangalore available on the Website:
https://tallyeducation.com
7. Study Material Tally.ERP9, TallyACE recommended for Tally ACE Certification.
8. Financial Accounting and Computerised Accounting, Dr. S.M. Shukla, Sahitya
Bhavan Publication, Agra.
9. Financial Accounting including Lab Work, M.N. Arora, K.V. Achalapathi, S Brinda,
Taxmann’s Publication, New Delhi.
10. Comdex Tally.ERP9 Course Kit, Dr. Namrata Agrawal, Dreamtech Press.
11. Tally.ERP9 Training Guide, Asok K. Nandhani, BPB Publication, New Delhi.
12. Tally.ERP9 + GST Implementation, Akshay Rajgaria, BPB Publication, New Delhi.
13. Tally.ERP9 with GST in Simple Steps, DT Editorial Services, Dreamtech Press, New
Delhi.
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Scheme of Examination: 1. Internal Assessment: 30% & 2. External Assessment: 70%
Scheme of Exam Format Minimum
Examination Passing
Marks
Continuous The subject teacher needs to adopt any two of the Min. 6
Internal following methods for internal assessment: Marks
Evaluation Assignments (40% of
(CIE) Written Test Passing)
(15 Marks) Offline MCQ Test
Power Point Presentation
Tally Software Practical Test in the Laboratory with
TallyPrime Basic or TallyPrime with GST Essential
SEE / External Procedure for conducting the Practical Examination: Min. 14
Exam 1) Practical Examination to be conducted in the Computer Marks
(Practical Laboratory with License Copy of TallyPrime Basic or (40% of
Examination in TallyPrime with GST Essential by the respective Passing)
the Computer Colleges.
Laboratory) 2) University will prepare the Practical Examination
(35 Marks) Schedule for conducting of the Practical Examination.
(1½ Hours for 3) Practical Examination is to be conducted by each
each Batch) College as per the Schedule issued by the University.
4) Size of the Practical Examination Batch will be 20
Students.
5) Subject Teacher will be the Internal Examiner for
conducting the Practical Examination.
6) University will make the appointment of External
Examiners.
7) Internal and External Examiners will jointly prepare
the Question Papers for each Practical Examination
Batch separately.
8) Copy of each set of Question Papers should be
deposited with the Examination Section of the College
after the end of Practical Examination.
9) Each paper will have at least 25 Hypothetical Business
Transactions of Hypothetical Business Entity such as
revenue, party (receivables and payables), purchase of
assets, cash receipts and payments, debit and credit
notes, closing adjustments etc.
10) If a student misses his/her Regular Practical
Examination Batch during the Schedule of Regular
Practical Examination of the respective College, he/she
can appear as an Out-Of-Turn Student for the next
Batch during the Regular Schedule of Practical
Examination of the respective College after payment of
Out-Of-Turn Fee as per the University Rules.
11) If a student misses his/her Regular Practical
Examination Batch and has not appeared for the Out-
Of-Turn Batch of the Regular Schedule of Practical
Examination of the respective College, he/she will be
treated as absent student for Practical Examination.
12) Student will appear for the Practical Examination as
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Pre-Out-Of-Turn Student during the Regular Schedule
of Practical Examination of the respective College after
payment Out-Of-Turn Fee.
13) For each Batch Maximum Time will be 1½ Hours.
14) Student should generate the report at the end of the
Practical Examination.
15) Student should take printout of the generated report
and must sign each page of printout of the report.
16) Students have to submit the Self-Attested Copy of the
Printout of Practical Examination Report to the
Examiners. If student fails to sign the printout of
Practical Examination Report and fails to submit the
same with the Examiners then concerned student will
be treated as absent for the Practical Examination.
17) Both the Examiners will collect the printout of
Practical Examination Report from each student, and
will verify the signature of the respective student on
Report.
18) Both the Examiners will make the assessment jointly of
Practical Examination Report after the end of each
Practical Exam Batch on the same day.
19) The College Authority should provide the necessary
facilities during the Practical Examination such as
Well-Equipped Computer Laboratory, Installation of
License Copy of Tally Software, LAN System, Internet
Facility with proper Speed, Technical Team Support,
Laser Printers, Papers for Printout, Peons, Generator
Back-up, CCTVs for supervision and any other facility
as per the requirement of the Examiners for smooth
conduct of the Practical Examination.
20) Student kindly note that the Examiners instructions are
mandatory on every student and student should abide
by the same during the Practical Examination in the
Computer Laboratory.
Total 50 Marks: Separate Passing for Internal Assessment (CIE) and External Exam (SEE)
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Restructured Syllabus (2024 Pattern as per NEP-2020)
Faculty: COMMERCE & MANAGEMENT (Commerce)
Class: S.Y. B.Com. Sem-III
Subject: Ancient Accounting System in India
Sem Subject Type of Course Credits Lectures per Week
Code Course Title in Clock Hour
III IKS Ancient Accounting 2 2
Major Related Systems in India
Course Objectives:
1. To overview the Journey of Indian Accounting Practices.
2. To understand the 18th Century Accounting Science based on the 13th Century.
3. To learn the Rojkird or Day Book.
4. To understand the Ghadani and Khatavani or Ledger and Taleband or Balance Sheet.
Unit Title and Contents No. of
Lectures
1 Journey of Indian Accounting Practices: 7
1.1 Phases of Accounting History of India: Accounting Practices during
Kauthilya’s / Chanakya’s Period, Role of Departmental or Regional
Accounts Officers, Maintenance of Accounts, Classification of Receipts,
Classification of Expenditure, Role and responsibility of Accountants,
Segregation of Roles of Treasury and Auditor, Verification and Auditing of
Accounts, Accounts of Specific Transactions, Colonial Era, After India’s
Independence (1947 to 1979), From 1978 to till date.
1.2 Indian System of Accounting:
1.2.1 Deshi Nama Accounting System / Vahi Khata Paddhati, Characteristics of
Deshi Nama Accounting System
1.2.2 Parta System of Accounting / Marwari Accounting System
1.3 Indian System of Book-keeping: Reasons for popularity of Indian System
of Book-Keeping, Types of Indian System of Book-Keeping-A) Kathavahi
as per Desi Nama and its Types, B) Bahikatha as per Mahajani: Origin of
Bahikatha, Bhai-khata, Mahujanor Deshi, Structure of Bahi Khata as per
Mahajani System
1.4 Evidence for emergence of Double Entry Book-Keeping in India
2 18th Century Accounting Science based on the 13th Century: 8
2.1 Introduction and History of Book-keeping
2.2 Muslim Governance and Accounting
2.3 Chhatrapati Shivaji Maharaj’s Writing and Accounting Methods: Rules and
Laws of the Office during Chhatrapati Shivaji Maharaj’s Time, and The
Rules of Income and Expenditure written during the time of Chhatrapati
Rajaram Maharaj
2.4 Rewritings of Hemadri’s Mestaks during the Peshwa Period:
2.4.1 Technical aspects described in the Mestaks written during the Peshwa
Period: Office in Mestaks, Paper Fold Technique in Mestaks, Importance
of the Lines drawn while Accounting, Pen and the Ink used for Accounting
as mentioned in the Head, Importance of Ashtapradhan Mandal in Mestaks
2.4.2 Accrued Cost Rules are given in the Mestak: Accumulation, Expenditure,
Arrears
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