Your roadmap · आपका रोडमैप
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Admission & first meetingप्रवेश और पहली मुलाकातEnquire at your nearest NDSS centre, meet the teacher, fix the batch time and get your study material.
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Part 1 of the syllabusपाठ्यक्रम भाग 1Unit-wise coaching with notes and doubt classes.
Unit 1: Accounting Concepts and ProcessUnit 2: Journal, Ledger and Trial BalanceUnit 3: Depreciation
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Part 2 of the syllabusपाठ्यक्रम भाग 2Unit-wise coaching with notes and doubt classes.
Unit 4: Rectification of Errors and Final AccountsUnit 5: Accounts of Non-Profit Organisations
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Unit tests & assignmentsयूनिट टेस्टRegular tests in the university / board pattern.
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Semester 1 exam (university / board)विश्वविद्यालय / बोर्ड परीक्षाPrevious papers and full revision before the exam.
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Online tests & resultऑनलाइन टेस्ट और रिज़ल्टTake the tests online; your marks and result show in your student login and at the centre.
Syllabus · पाठ्यक्रम
1 subject · 5 chapters · 25 topics
01Unit 1: Accounting Concepts and Process
5 topics+
- Meaning, objectives and users of accounting
- Accounting concepts and conventions (GAAP)
- Accounting standards: an introduction
- Double entry system and accounting equation
- Types of accounts and rules of debit and credit
02Unit 2: Journal, Ledger and Trial Balance
5 topics+
- Journal entries
- Subsidiary books and cash book
- Ledger posting and balancing
- Trial balance
- Bank reconciliation statement
03Unit 3: Depreciation
5 topics+
- Meaning, causes and need of depreciation
- Straight line method
- Written down value method
- Change of method and disposal of assets
- Provisions and reserves
04Unit 4: Rectification of Errors and Final Accounts
5 topics+
- Types of errors
- Suspense account
- Rectification before and after trial balance
- Trading and profit and loss account
- Balance sheet with adjustments
05Unit 5: Accounts of Non-Profit Organisations
5 topics+
- Capital and revenue receipts and expenditure
- Receipts and payments account
- Income and expenditure account
- Treatment of subscriptions, legacies and special funds
- Balance sheet
About this course
You will be able to
- Apply accounting concepts, conventions and rules of debit and credit
- Record transactions in the journal, subsidiary books and ledger and prepare a trial balance
- Calculate depreciation by straight line and written down value methods
- Locate and rectify errors and prepare trading, profit and loss account and balance sheet with adjustments
- Prepare receipts and payments account, income and expenditure account and balance sheet of non-profit organisations
Who it is for
- B.Com students (General and Accounting & Taxation streams) of Semester 1 under the UP State Universities NEP 2020 syllabus
- Students from non-commerce streams who are learning accounts for the first time
What you need
- Class 12 pass; Class 11-12 accountancy is helpful but not compulsory
Online tests & result
Practice and unit tests online; marks and result show in your student login and at the centre.
Student login →
Questions
I never studied accounts in school. Can I cope?
Yes. We start from the accounting equation and debit-credit rules and build up to final accounts with daily practice.
Is Tally taught in this subject?
No, this is a theory paper. Tally is taught in the separate vocational course on computerised accounting.
Which syllabus does the course follow?
It follows the UP State Universities NEP 2020 common minimum syllabus for B.Com. Where your own university's syllabus differs, the centre teaches as per your university syllabus and papers.
