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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Semester 3 — subject classesसेमेस्टर 3 — विषयवार कक्षाएँEvery theory subject of the term, unit by unit, with notes, numericals and doubt classes.
Corporate AccountingCompany LawFundamentals of EntrepreneurshipMinor Elective - Personal Finance and PlanningVocational Course - GST Return FilingHuman Values and Environmental Studies
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Unit tests & mid-termयूनिट टेस्ट और मिड-टर्मA test after every unit and a mid-term in the university / board pattern.
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Semester 3 mock testमॉक टेस्टA full mock test of all subjects before the exam, with analysis.
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Semester 3 exam (university / board)सेमेस्टर / वार्षिक परीक्षाPrevious papers, important questions and full revision.
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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
6 subjects · 30 chapters · 147 topics
Corporate Accounting5 chapters · 6 Months
Subject page →+
01Unit 1: Issue of Shares
6 topics+
- Types of shares and share capital
- Issue at par and at premium; securities premium (Section 52)
- Calls in arrears and in advance
- Forfeiture and reissue of shares
- Bonus and rights issue, sweat equity
- Buy-back of shares
02Unit 2: Redemption of Preference Shares and Debentures
5 topics+
- Section 55 and conditions for redemption
- Capital Redemption Reserve
- Fresh issue for redemption
- Issue of debentures
- Redemption of debentures
03Unit 3: Final Accounts of Companies
4 topics+
- Schedule III format of balance sheet and statement of profit and loss
- Notes to accounts
- Provision for tax and dividend
- Managerial remuneration
04Unit 4: Amalgamation and Internal Reconstruction
4 topics+
- AS 14: amalgamation in the nature of merger and purchase
- Methods of calculating purchase consideration
- Entries in the books of transferor and transferee
- Internal reconstruction: alteration and reduction of share capital
05Unit 5: Valuation of Goodwill and Shares
5 topics+
- Need and factors of goodwill valuation
- Average profit method
- Super profit and capitalisation methods
- Net asset method of share valuation
- Yield method and fair value
Company Law5 chapters · 6 Months
Subject page →+
01Unit 1: Company and its Kinds
5 topics+
- Definition and features of a company (Section 2(20))
- Separate legal entity and lifting of the corporate veil
- Private, public and One Person Company
- Small, government, holding and subsidiary companies
- Section 8 companies
02Unit 2: Formation of a Company
6 topics+
- Promoters and pre-incorporation contracts
- Incorporation and certificate of incorporation
- Memorandum of Association and its clauses
- Doctrine of ultra vires
- Articles of Association
- Constructive notice and indoor management
03Unit 3: Prospectus and Share Capital
6 topics+
- Prospectus: red herring and shelf prospectus
- Misstatement in prospectus
- Kinds of share capital
- Allotment of shares
- Transfer and transmission of shares
- Debentures
04Unit 4: Directors and Key Managerial Personnel
5 topics+
- Appointment and number of directors, DIN
- Independent and woman directors
- Duties and liabilities of directors
- Key managerial personnel
- Corporate social responsibility
05Unit 5: Meetings and Winding Up
5 topics+
- Annual general meeting and extraordinary general meeting
- Board meetings
- Quorum, proxy and voting
- Ordinary and special resolutions, minutes
- Winding up and the role of NCLT and IBC 2016
Fundamentals of Entrepreneurship5 chapters · 6 Months
Subject page →+
01Unit 1: Concept of Entrepreneurship
5 topics+
- Entrepreneur, entrepreneurship and intrapreneur
- Characteristics and functions of an entrepreneur
- Types of entrepreneurs
- Theories: Schumpeter's innovation and McClelland's achievement motivation
- Role in economic development
02Unit 2: Entrepreneurial Development
5 topics+
- Entrepreneurial competencies
- Entrepreneurship Development Programmes
- Women and rural entrepreneurship
- Social entrepreneurship
- Barriers to entrepreneurship
03Unit 3: Idea Generation and Opportunity
4 topics+
- Sources of business ideas
- Creativity and innovation
- Screening ideas and SWOT analysis
- Business model canvas
04Unit 4: Business Plan and Project Report
5 topics+
- Contents of a business plan
- Market, technical and financial feasibility
- Break-even analysis
- Sources of finance
- Udyam registration and legal formalities
05Unit 5: Institutional Support and Schemes
5 topics+
- MSME Ministry, SIDBI, NSIC, DIC and KVIC
- Startup India and Stand-Up India
- PMEGP and MUDRA loans
- One District One Product (UP)
- Incubators
Minor Elective - Personal Finance and Planning5 chapters · 6 Months
Subject page →+
01Unit 1: Basics of Personal Finance
5 topics+
- Meaning and importance of personal finance
- Financial goals and the life cycle
- Time value of money: compounding and discounting
- Rule of 72
- Financial planning process
02Unit 2: Budgeting, Savings and Credit
5 topics+
- Preparing a personal budget
- Emergency fund
- Bank deposits, RD, PPF, NSC and small savings schemes
- Loans, EMIs and credit cards
- Credit score and responsible borrowing
03Unit 3: Investment Avenues
6 topics+
- Risk and return
- Equity shares and the stock market
- Mutual funds and SIP
- Bonds, gold and real estate
- Diversification and asset allocation
- Role of SEBI and avoiding frauds
04Unit 4: Insurance Planning
5 topics+
- Principles of insurance
- Life insurance: term, endowment and ULIP
- Health and general insurance
- Government schemes: PMJJBY and PMSBY
- Role of IRDAI
05Unit 5: Tax and Retirement Planning
4 topics+
- Income tax basics and old and new regimes
- Deductions under Section 80C and 80D
- Retirement planning: EPF, PPF, NPS and Atal Pension Yojana
- Nomination and will
Vocational Course - GST Return Filing5 chapters · 6 Months
Subject page →+
01GST Basics and Registration
5 topics+
- Structure of GST: CGST, SGST, UTGST and IGST
- GSTIN format
- Registration thresholds
- Registration on the GST portal
- Composition scheme
02Tax Invoice and E-way Bill
5 topics+
- Contents of a tax invoice
- HSN and SAC codes
- Intra-state and inter-state supply
- Credit and debit notes
- E-way bill generation
03Input Tax Credit
4 topics+
- Conditions for claiming ITC
- GSTR-2B and matching
- Blocked credits
- Order of utilisation of ITC
04GST Returns
5 topics+
- GSTR-1: outward supplies
- GSTR-3B: summary return and payment
- QRMP scheme
- GSTR-9 annual return
- Late fee and interest
05Payment and Compliance
4 topics+
- Electronic cash, credit and liability ledgers
- Challan PMT-06
- Computing net tax payable
- Record keeping and notices
Human Values and Environmental Studies5 chapters · 6 Months
Subject page →+
01Unit 1: Human Values
5 topics+
- Meaning and types of values
- Truth, non-violence, love, peace and right conduct
- Value education and self-exploration
- Harmony in self, family and society
- Professional ethics
02Unit 2: Ecosystems
5 topics+
- Concept and components of an ecosystem
- Food chains and food webs
- Energy flow and the 10% law
- Ecological pyramids
- Forest, grassland, desert and aquatic ecosystems
03Unit 3: Natural Resources and Biodiversity
5 topics+
- Renewable and non-renewable resources
- Water, forest and energy resources
- Levels of biodiversity
- Biodiversity hotspots of India
- In-situ and ex-situ conservation
04Unit 4: Environmental Pollution
4 topics+
- Air, water, soil and noise pollution
- Plastic and solid waste management
- Climate change and global warming
- Ozone depletion and acid rain
05Unit 5: Sustainable Development and Environmental Laws
5 topics+
- Sustainable development and the 17 SDGs
- Environment Protection Act 1986
- Water, Air, Wildlife and Forest Acts
- Environmental movements: Chipko and others
- Role of individuals in conservation
About this course
You will be able to
- Complete Corporate Accounting syllabus with regular tests
- Complete Company Law syllabus with regular tests
- Complete Fundamentals of Entrepreneurship syllabus with regular tests
- Complete Minor Elective - Personal Finance and Planning syllabus with regular tests
- Complete Vocational Course - GST Return Filing syllabus with regular tests
- Complete Human Values and Environmental Studies syllabus with regular tests
Who it is for
- B.Com students (General and Accounting & Taxation streams) of Semester 3 under the UP State Universities NEP 2020 syllabus
- Students who need step-by-step practice of long numerical questions in company accounts
What you need
- Financial Accounting of Semester 1 (journal, ledger and final accounts)
Online tests & result
Practice and unit tests online; marks and result show in your student login and at the centre.
Student login →
Questions
Are the questions long?
Yes, many questions are long numericals. We teach a fixed format for each type so that answers are fast and correct.
Which accounting standards are used?
University papers follow the Companies Act 2013, Schedule III and AS 14; we follow the same, as per your university syllabus.
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.
Is this subject useful for CS?
Yes. Company law is a core part of the CS Executive syllabus; this course builds the base.
Do you teach case laws?
Yes, leading cases such as Salomon v. Salomon, Ashbury Railway and Royal British Bank v. Turquand are covered.
Will I learn to make a project report?
Yes. Each student prepares a simple business plan with costs and break-even for an idea of his choice.
Are government schemes covered?
Yes, central schemes and UP schemes like ODOP are explained with eligibility and the application process.
Does the course recommend specific shares or funds?
No. It teaches how each product works and how to judge risk; it does not give investment tips.
