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Business Accountant Practice Exam

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Bookmark Enrolled Intermediate

Business Accountant

An accountant is a specialist who manages bookkeeping and creates financial records including balance sheets, profit-and-loss statements, and more. They manage all the financial information necessary to operate your firm, conduct audits of your books, create tax reports, and handle all other financial information.

Accountants review the financials of the company so the owner may make wiser choices. Reports including this information are created to illustrate a company's financial health. Accounting enables business owners to fulfill their regulatory requirements.

Business accountants are crucial for financial record keeping in accurate and effective manner. They are responsible to record all financial transactions for the company and helps in financial reporting. Hence, business accountants have gained immense popularity across the globe resulting in huge demand for certified professionals.

Why is Business Accountant important?

Business accountants helps a company by:

  • Financial record keeping time is saved. 
  • lowers the tax obligation.
  • avoids severe tax fines.
  • helps your company expand.
  • reduces your fear of taxes.
  • assists in bookkeeping.
  • organizes your business.
  • keeps your attention on other crucial business issues.

Business Accountant certified professionals, executives and managers are in high demand in companies across the globe.

Skills Required

  • To perform well, you should be comfortable with:
  • Double-entry bookkeeping and journal entries
  • Preparing ledgers, trial balances, and basic financial statements
  • Understanding taxation principles (e.g., GST, TDS)
  • Analyzing cash flow and business performance
  • Using accounting software (like Tally, QuickBooks, or Excel)
  • Complying with business laws and financial regulations

Who should take the Business Accountant Exam?

  • Accounting managers, executives and senior executives
  • Business owners
  • Managers
  • Business students
  • Accounting students
  • Finance managers, executives and senior executives

Knowledge required for the Business Accountant

Specific skills are needed to excel in career of business accountant which includes analytical bent of mind and quick learning skills.

Business Accountant Certification Course Outline

Module 1: Fundamentals of Business Accounting

  • Introduction to financial accounting
  • Role and responsibilities of a business accountant
  • Accounting concepts and conventions (GAAP, accrual vs cash, etc.)
  • Types of accounts: personal, real, nominal
  • Accounting equation and its application

Module 2: Recording Transactions

  • Journal entries: basics and rules of debit/credit
  • Purchase, sales, returns, and contra entries
  • Ledger posting and trial balance preparation
  • Rectification of errors and suspense accounts

Module 3: Financial Statement Preparation

  • Final accounts: Trading, Profit & Loss Account
  • Balance Sheet preparation with adjustments
  • Depreciation methods (SLM, WDV)
  • Prepaid and outstanding expenses/incomes

Module 4: Inventory and Asset Management

  • Stock valuation methods: FIFO, LIFO, Weighted Average
  • Fixed asset accounting and depreciation tracking
  • Asset disposal and gain/loss calculation
  • Working capital and inventory turnover ratio

Module 5: Taxation & Statutory Compliance

  • Overview of Direct and Indirect Taxes
  • Goods and Services Tax (GST) basics: CGST, SGST, IGST
  • Input tax credit and GST return filing (GSTR-1, GSTR-3B)
  • TDS, TCS concepts and return filing (Form 26Q, 24Q)
  • PAN, TAN, and compliance timelines

Module 6: Payroll and Salary Accounting

  • Components of salary: Basic, DA, HRA, incentives
  • EPF, ESI, bonus, and gratuity calculations
  • Payslip creation and statutory deductions
  • Payroll journal entries

Module 7: Financial Reporting and Analysis

  • Ratio analysis: liquidity, profitability, solvency ratios
  • Cash flow analysis (operating, investing, financing)
  • Comparative and common size financial statements
  • Budgeting and variance analysis

Module 8: Accounting Software and Tools

  • Tally Prime: voucher entry, ledger creation, GST configuration
  • QuickBooks/Xero basics: dashboard overview, bank reconciliation
  • Excel for accountants: formulas, pivot tables, financial templates
  • Exporting and analyzing financial reports

Module 9: Practice Tests & Mock Exams

  • Section-wise practice questions (MCQs + practical problems)
  • Full-length timed practice exams
  • Real-world accounting case scenarios
  • Answer key with detailed explanations
  • Performance analytics and feedback

Exam Format and Information

  • Certification name – Certificate in Business Accountant
  • Exam duration – 60 minutes
  • Exam type - Multiple Choice Questions
  • Eligibility / pre-requisite - None
  • Exam language - English
  • Exam format - Online
  • Passing score - 25
  • Exam Fees  - INR 1199

 

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