Site Accountant / Store Keeper (3-Month Course) 1

TRAINING OBJECTIVES:

Construction industry is playing an important role in the development of

Pakistan. Further construction industry is rapidly increasing in our country
because of new development of civil projects. The construction industry need
the services of site accountant / store keeper to carry out the daily work timely
and accurately.
This curriculum is designed / developed keeping in view all the requirements of
construction industry and job market by more focusing on practical alongwith
necessary theoretical knowledge enabling the pass outs to perform the task
accurately & timely.

CURRICULUM SALIENTS:

Entry Level : Matric

Duration of course : 3 - Months
Total training hours : 300 Hours
: 25 Hours per week
: 6 days per week
Training Methodology : Practical 60%
Theory 40%
Medium of instructions : Urdu / English

1 hour per week for Work Ethics

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SKILL PROFICIENCY DETAILS

On successful completion of this course, trainee should be able to:

1. Prepare the list of necessary, equipments and tools

2. Develop a distribution plane.

3. Fill the indent Performa

4. Unit a request for urgently needed items

5. Fill in each Performa according to rules and practice of the department.

6. Maintain books of accounts.

7. Prepare trail balance & balance sheet.

8. Generate periodic reports

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KNOWLEDGE PROFICIENCY DETAILS

On successful completion of this course, trainee should be able to:

1. Find out the time required for each item
2. Explain the advantages of property maintained tools
3. Explain the consequences of not properly maintain tools
4. To define maintain / equipment
5. To determine the basis for selection of material
6. To names sources for guidance and selection of equipments
7. To define purpose of each Performa.
8. Have better understanding of debut and credit of
9. Making general exists in the proper upwards of awaits.

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SCHEME OF STUDIES
Site Accountant / Store Keeper
(3 - Month Course)

Sr. Theory Practical Total

Subjects
No Hrs. Hrs. Hrs.
1. Financial Accounting-I 40 60 100

2. Financial Accounting-II 10 18 28

3. Applied Accounting 30 20 50

4 Store keeper 40 70 110

5 Work ethics 0 12 12

Total 120 180 300

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DETAIL OF COURSE CONTENTS

Site Accountant / Store Keeper
(3-Month Course)

Sr. Theory Practical

Detail of topics
No. Hrs Hrs
FINANCIAL ACCOUNTING-I
1.1 INTRODUCTION TO PRINCIPLES OF 2
ACCOUNTING
1.1.1. Definition of accounting and its
kinds.
1.1.2. Difference between book keeping
and accounting.
1.1.3. Accounting terminologies. 3 3
1.2. DOUBLE ENTRY SYSTEM:
1.2.1. Introduction
1.2.2. Definition
1.2.3. Advantages 1
1.3. ACCOUNTING EQUATION
1.3.1. Definition and explanation
1.3.2. Application of transactions in
Equation. 1 2
1.4. PRACTICE OF ACCOUNTING
EQUATION
1.4.1. Illustrations and problems
1.4.2. Practice 2
1.5. CLASSIFICATION OF ACCOUNTS
1.5.1. Definition
1.5.2. Kinds of accounts
1.5.3. Rules of debit and credit. 1 3
1.6. ANALYSIS OF TRANSACTIONS
1.6.1. Application of rules of debit and
credit
1.6.2. Illustration/problems
1.6.3. Practice 1
1.7. THE GENERAL JOURNAL:
1.7.1. Definition of journal
1.7.2. Forms of general journal. 1 4
1.8. CONSTRUCTION OF GENERAL
JOURNAL:

1.8.1. Journalizing the transactions

1.8.2. Illustration/problem Practice. 1 4
1.9. THE LEDGER:
1.9.1. Definition of posting.
1.9.2. Kinds of ledger.
1.9.3. Process of posting.
1.9.4. Balancing the account. 1 4
1.10. TRIAL BALANCE:
1.10.1. Definition
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1.10.2. Recording from ledger to

trial balance.

2.2 SPECIAL JOURNAL: 1

2.2.1 Definition
2.2.2 Advantages
2.2.3 Kinds of special journal.
2.3 CONSTRUCTION OF SPECIAL 1 3
JOURNAL
2.3.1 Purchase journal.
2.3.2 Purchase return and allowance
journal.
2.3.3 Practice
2.4 CONSTRUCTION OF SPECIAL 1 2
JOURNAL:
2.4.1 Sales journal.
2.4.2 Sales return and Allowance
journal.
2.4.3 Practice.
2.5 CASH RECEIPT JOURNAL: 1 3
2.5.1 Definition
2.5.2 Construction
2.5.3 Recording of transaction
2.5.4 Practice.
2.6 CASH PAYMENT JOURNALS: 1 3
2.6.1 Definition
2.6.2 Construction
2.6.3 Recording of transaction
2.6.4 Practice
2.7 CASH BOOK: 1
2.7.1 Definition
2.7.2 Advantages
2.7.3 Kinds of cashbook.
2.8 RECORDING IN CASH BOOK 1 3
2.8.1 Hints of recording
2.8.2 Posting in ledger
2.8.3 Illustration and problem
2.9 BANK RECONCILIATION:
2.9.1 Definition 1
2.9.2 Purpose
2.9.3 Causes of disagreement.
2.10 METHODS OF PREPARING BANK 1 3
RECONCILIATION STATEMENT
2.10.1 Starting with cash book
2.10.2 Illustration and problem
2.11 RECONCILIATION WITH 2
ADJUSTED CASH BOOK
2.11.1 Cash book
2.11.2 Application
2.11.3 Practice
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2.12 RECONCILIATION WITH 1 2

ADJUSTED METHOD:
2.12.1 Application
2.12.2 Practice
3 FINANCIAL STATEMENT 1
3.2.1 Need of financial statement
3.2.2 Purpose
3.2.3 Kinds of financial statement.
3.3 SPECIMEN OF FINANCIAL 1 2
STATEMENT:
3.3.1 Income statement (service
enterprise)
3.3.2 Income statement
(merchandise enterprise)
3.3.3 Balance sheet
3.4 ADJUSTMENTS: 1
3.4.1 Meaning and definition
3.4.2 Kinds of adjustment.
3.5 ACCRUALS: 2
3.5.1 Illustration/exercises
3.5.2 Practice.
3.6 DEFERRALS: 2
3.6.1 Illustration/exercise
3.6.2 Practice
3.7 KINDS OF ADJUSTMENT: 2 2
3.7.1 Interest on capital and drawing
3.7.2 Depreciation on fixed assets.
3.7.3 Closing inventory
3.7.4 Adjustment in income
statement and balance sheet.
3.8 BAD DEBTS/PROVISIONS FOR 2 2
BAD DEBT:
3.8.1 Provision for bad debts.
3.8.2 Provision for discount on
debtors and creditors.
3.8.3 Adjustment in income
statement and balance sheet.
3.9 TRADING, PROFIT LOSS A/C 1
/INCOME STATEMENT:
3.9.1 Problems with adjustment
3.9.2 Balance with adjustment.
3.10 WORK SHEET 1 2
3.10.1 Importance
3.10.2 Preparation
3.10.3 Posting
3.11 PREPARATION OF WS (SERVICE 1 2
CONCERN):
3.11.1 Posting
3.11.2 Preparation
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3.11.3 Practice
3.12 PREPARATION OF WS (TRADING 2
CONCERN):
3.12.1 Posting
3.12.2 Preparation
3.12.3 Practice
4.1 CAPITAL AND REVENUE: 1
4.1.1 Meaning and necessity.
4.1.2 Nature of capital and revenue
claims.
4.2 CLASSIFICATION: 1
4.2.1 Revenue expenditure and
claims
4.2.2 Capital and revenue receipts
4.2.3 Deferred revenue
4.2.4 Illustration
4.3 RECTIFICATION OF ERRORS 1 2
(GENERAL)
4.3.1 Meaning
4.3.2 Kinds of errors
4.3.3 Double side errors.
4.3.4 Illustration
4.3.5 Practice
4.4 RECTIFICATION OF ERRORS (ONE 1 3
ENDED)
4.4.1 Single side errors.
4.4.2 Illustrations
4.4.3 Practice

FINANCIAL ACCOUNTING-II 2 3
1.1 ACCOUNTING OF
MANUFACTURING CONCERN
1.1.1 Introduction
1.1.2 Type of concerns
1.1.3 Difference between
manufacturing and trading
concerns
1.2 TYPE OF COST 3
1.2.1 Element of cost 1
1.2.2 Prime cost
1.2.3 Conversion cost
1.2.4 Cost of goods sold 3
1.3 FACTORYOVE HEAD
1.3.1 Application of applied and actual
FOH
1.3.2 Income statement with
supporting of CGS
1.3.3 Balance sheet of manufacturing 2
concern
1.3.4 Illustration / problem
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1.3.5 Practice 3
1.4 MATERIAL COSTING METHOD
1.4.1 Introduction
1.4.2 Need and purpose 2 3
1.5 COSTING METHODS
1.5.1 FIFO
1.5.2 LIFO
1.5.3 Weighted average
1.5.4 Illustrations and applications 2 3
1.6 ACCOUNTING FOR NON-TRADING
CONCERN
1.6.1 Meaning and Definition.
1.6.2 Receipt and payment account.
1.6.3 Income and expenditure
accounts.
1.6.4 Compute capital fund.
1.6.5 Balance sheet.
1.6.6 Illustrations and problems 1
1.7 DEPRECIATION
1.7.1 Meaning and definition.
1.7.2 Purpose of deprecation.
1.7.3 Methods of deprecation
1.7.3.1 Fixed installment
1.7.3.2 Reduce & balance
1.7.3.3 Sum of year digit method
1.7.3.4 Accounting treatment of
depreciation

APPLIED ACCOUNTING 4 2
1.1 GOVT. ACCOUNTS
1.1.1 Definition
1.1.2 Terminologies.
1.1.3 Difference between govt. and
commercial accounts.
1.1.4 Heads of the accounts.
1.1.5 Definition and explanation.
1.1.6 Govt. office accounts, role of
District Accounts Office.
1.1.7 Accounts related to education
institutions. 4
2 PREPARATION OF BILLS:
2.1.1 Meaning of bill 4
2.1.2 Different bills used in the govt.
office.
2.1.3 Preparation of Gazetted officer
bills. (Pay and T.A Bills)
2.1.4 Preparation of Non-Gazetted
officer bills. (Pay and T.A Bills)
2.1.5 Acquaintance roll
2.1.6 Preparation of transfer bills of
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Gazetted officer.
2.1.7 Preparation of transfer bills of
Non-Gazetted officer. 4 2
2.2 PREPARATION OF CONTINGENT
BILL:
2.2.1 Definition
2.2.2 Purpose of preparing
contingent bill.
2.2.3 Preparation of different
contingent bills in the 3
prescribed form. 4
2.2.4 CHALLAN
2.2.5 Definition
2.2.6 Objective 3
2.2.7 Preparation of challan from
according to the requirement 2
2.3 GOVT. REVENUE / INCOME
2.3.1 Different Sources of Govt.
Income.
2.4 CONTINGENT REGISTER: 3 2
2.4.1 Definition.
2.4.2 Preparation of Contingent
register.
2
2.5 STOCK REGISTER:
5
2.5.1 Definition and Kinds.
2.5.2 Preparing permanent stock
register.
2.5.3 Preparing consumable stock
register
2.5.4 List of dead items
2.5.5 7.5. Recording of dead items
in the dead stock register.
4 2
2.6 GOVT. CASH BOOK
2.6.1 Meaning
2.6.2 Purpose
2.6.3 Specimen of Govt. Cash Book
2.6.4 Maintenance of Govt. Office
Cash Book.

STOREKEEPER
1.1 Preparing of Performa 4 6
1.1.1 Purchase of cache Performa
1.1.2 Filling of the Performa
according in the rules
1.1.3 Maintaining of Performa
1.2 Preparing of indent book 4 6
1.2.1 Purpose of indent book
1.2.2 Writing of indent book
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1.2.3 Writing of indent book

according ileums 7
1.3 Stock register (Property) 4
1.3.1 Propose of property register
1.3.2 Filling / writing of property
register
1.3.3 List of dead items
1.3.4 Designing of stock register. 7
1.4 Stock register (Consumption) 4
1.4.1 Purchase of consumable
register
1.4.2 Filling / writing of consumable
register
1.4.3 List of dead items
1.4.4 Designing of stock register 7
1.5 Preparing of return book 4
1.5.1 Purpose of return
1.5.2 Filling of return book
1.5.3 Responsibility of return book 7
1.6 Finish goods register 4
1.6.1 Purpose of finish goods register
1.6.2 Method of filling the finish
1.6.3 Goods register
1.6.4 Preparation of finish good
register
1.6.5 To determine the basis for
selection of material
1.6.6 The name and source for
guidance dual selection of
training material 6
1.7 Purchase of tactical material 4
request Performa
1.7.1 Filling of material request
Performa
1.7.2 Specification (completer of
each items. 6
1.8 Charge list Performa 4
1.8.1 Purpose of enhance list
Performa
1.8.2 Design the change list
Performa
1.8.3 Filling of change list Performa
1.8.4 Complete specification of each
item / quality 6
1.9 Attendance register 3
1.9.1 Preparation of attendance
register
1.9.2 Filling of attendance register
1.9.3 Design of attendance register 6
1.10 Absentee report 3
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1.10.1 Purpose of absentee

1.10.2 Preparing of absent report
1.10.3 Design of absent report
1.11 Progress report 2 6
1.11.1 Design of progress report
1.11.2 Purpose of progress report
1.11.3 Preparation of prospers report

5 Work Ethics 12
Total 120 180

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EMPLOYABILITY OF PASSOUTS

The Pass outs of this course may find job / employment opportunities in
the following sectors / areas.

1. Government organizations

2. Construction industry.

3. Consultant.

4. Private Organizations.

5. Commercial offices.

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REFERENCE BOOKS

1. Financial Accounting Principle –I & II by Gul Amir Malik

2. Financial Accounting –I & -II by Khadium Hussain & Asghar

Paracha

3. Financial Accounting –I & II by Javaid Akthar.

4. Applied Accounting by Gul Amir Malik

5. Sarkari Hasibsdari-Nizam by Khadium Hussain

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MINIMUM QUALIFICATION OF INSTRUCTOR / TEACHER

1. M.Com
2. M.B.A
3. B.Com with 5 year experience in relevant field.

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