Accounting & Tally Operations · Certificate Program

Accounting Fundamentals & Business Transactions

Foundational Accounting Concepts, Debit–Credit Logic & Business Records

⏱ 10 Weeks 🎓 Offline 📈 Beginner

Executive Academic Summary

Academic positioning and professional relevance

Accounting Fundamentals & Business Transactions is a structured academic program designed to build domain competence within Accounting & Tally Operations. The curriculum balances conceptual grounding with applied learning, ensuring measurable academic and professional progression.

Positioned at the Certificate Program level, the course targets learners at the Beginner stage and follows a disciplined 10-week academic structure.

Graduates demonstrate practical skill application, structured reasoning, and readiness for both employment pathways and advanced academic tracks.

Course Overview

Scope, intent, and learning focus

This course introduces learners to the fundamentals of accounting and business transactions, building a strong conceptual foundation required for practical bookkeeping and accounting software operations.

Learning Outcomes

Understand the role and purpose of accounting in business operations
Identify and explain basic accounting concepts and principles
Classify accounts and apply correct debit–credit rules
Recognize and interpret common business source documents
Record business transactions using journal entries and vouchers
Post transactions into ledger accounts and balance them accurately
Prepare a basic trial balance and identify errors
Understand the structure and purpose of basic financial statements
Maintain accuracy and discipline in accounting records
Demonstrate readiness for software-based accounting and GST programs

Curriculum Structure

Structured learning with clear concepts, guided practice, and independent capability.

Concept Focus: Build conceptual clarity before rules or calculations

Week 1

Introduction to Accounting & Business Environment

Introduction to accounting as a structured business function. Covers purpose of accounting, users of accounting information, types of businesses, basic financial terms, and how accounting supports operational and managerial decision-making in real business environments.

Concept Focus: Establish correctness in concepts and terminology

Week 2

Accounting Concepts, Principles & Terminology

Core accounting concepts including business entity, money measurement, going concern, accounting period, cost concept, matching concept, and conservatism. Emphasis on professional accounting language used consistently in practice.

Concept Focus: Build the logical backbone of accounting

Week 3

Types of Accounts & Debit–Credit Rules

Classification of accounts (personal, real, nominal) and modern account categories. Intensive practice of debit–credit rules using transaction-based examples to build logical consistency and confidence.

Concept Focus: Connect accounting entries to real business evidence

Week 4

Business Transactions & Source Documents

Understanding business transactions and supporting documents such as invoices, receipts, bills, vouchers, debit notes, and credit notes. Learners identify transaction types and determine their accounting impact using source evidence.

Concept Focus: Introduce systematic transaction recording

Week 5

Journal Entries & Voucher Preparation

Recording business transactions through journal entries. Practice in preparing vouchers for cash, bank, credit, purchase, and sales transactions with correct debit–credit application and narration discipline.

Concept Focus: Convert journals into structured financial records

Week 6

Ledger Accounts & Trial Balance

Posting journal entries into ledger accounts, balancing ledgers, and preparing a trial balance. Emphasis on accuracy, error identification, and reconciliation awareness.

Concept Focus: Understand business performance outcomes

Week 7

Final Accounts (Basic Level)

Introduction to Trading Account, Profit & Loss Account, and Balance Sheet. Learners understand structure, purpose, and preparation logic without advanced adjustments or statutory complexity

Concept Focus: Confirm readiness for computerized accounting (PD level)

Career Pathway Alignment

Accounting Operations & GST Compliance

Certification Awarded

Certified Accounting Fundamentals Practitioner (CAFP)

Certification in Foundational Accounting Concepts & Business Transaction Recording

The Certified Accounting Fundamentals Practitioner (CAFP) certification validates a learner’s ability to understand and apply core accounting principles used in everyday business operations.

This certification confirms competence in:
Accounting terminology and concepts
Debit–credit logic and account classification
Recording business transactions through journals and vouchers
Maintaining basic financial discipline and accuracy

It establishes a standardized foundation for learners progressing into software-based accounting systems, GST compliance, payroll operations, and professional accounting roles.
The certification is designed as a foundational, practical, and assessable credential, suitable for entry-level accounting learners across industries.

Program Fees

Base Fees: ₹4500
Premium Kit: ₹1000
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