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 4 — subject classesसेमेस्टर 4 — विषयवार कक्षाएँEvery theory subject of the term, unit by unit, with notes, numericals and doubt classes.
Cost AccountingIncome Tax Law and AccountsPrinciples of Business ManagementVocational Course - Stock Market OperationsPhysical Education and Yoga
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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 4 mock testमॉक टेस्टA full mock test of all subjects before the exam, with analysis.
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Semester 4 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
5 subjects · 25 chapters · 116 topics
Cost Accounting5 chapters · 6 Months
Subject page →+
01Unit 1: Introduction and Cost Sheet
5 topics+
- Meaning, objectives and advantages of cost accounting
- Cost accounting and financial accounting
- Cost unit and cost centre
- Elements and classification of cost
- Cost sheet: prime cost to cost of sales
02Unit 2: Material Control
5 topics+
- Purchase and stores procedure
- Economic order quantity
- Re-order, maximum and minimum levels
- ABC analysis
- Pricing of material issues: FIFO, LIFO, weighted average
03Unit 3: Labour Cost
5 topics+
- Time keeping and time booking
- Idle time and overtime
- Labour turnover
- Time rate and piece rate systems
- Incentive plans: Halsey and Rowan
04Unit 4: Overheads
5 topics+
- Classification of overheads
- Allocation and apportionment
- Primary and secondary distribution
- Absorption and machine hour rate
- Under and over absorption
05Unit 5: Methods of Costing
5 topics+
- Unit costing
- Job and batch costing
- Contract costing and notional profit
- Process costing: normal and abnormal loss
- Reconciliation of cost and financial accounts
Income Tax Law and Accounts5 chapters · 6 Months
Subject page →+
01Unit 1: Basic Concepts
5 topics+
- Important definitions: income, person, assessee
- Previous year / tax year and assessment year
- Agricultural income
- Exempted incomes
- Gross total income and total income
02Unit 2: Residential Status and Incidence of Tax
4 topics+
- Residential status of an individual
- Resident and ordinarily resident, not ordinarily resident, non-resident
- Residential status of HUF, firm and company
- Scope of total income
03Unit 3: Salaries and House Property
5 topics+
- Basic salary, allowances and HRA
- Perquisites and retirement benefits
- Standard deduction
- Annual value of house property
- Deductions: 30% standard deduction and interest on loan
04Unit 4: Business Income, Capital Gains and Other Sources
4 topics+
- Profits and gains of business or profession: basic computation
- Depreciation
- Short-term and long-term capital gains
- Income from other sources
05Unit 5: Total Income and Tax Liability
5 topics+
- Clubbing and set-off of losses
- Deductions: 80C, 80D and others
- Old and new tax regimes
- Rebate, surcharge and health and education cess
- TDS, advance tax and filing of returns
Principles of Business Management5 chapters · 6 Months
Subject page →+
01Unit 1: Introduction to Management
5 topics+
- Meaning and nature of management
- Management as science, art and profession
- Levels of management
- Functions of management
- Managerial roles (Mintzberg) and skills (Katz)
02Unit 2: Evolution of Management Thought
5 topics+
- Scientific management: F. W. Taylor
- Fayol's 14 principles
- Weber's bureaucracy
- Hawthorne experiments and human relations
- Systems and contingency approaches
03Unit 3: Planning and Decision Making
4 topics+
- Nature and process of planning
- Types of plans: standing and single-use
- Management by objectives
- Decision making process
04Unit 4: Organising and Staffing
5 topics+
- Organisation structure and departmentation
- Span of control
- Delegation and decentralisation
- Line and staff organisation
- Staffing: recruitment, selection and training
05Unit 5: Directing and Controlling
5 topics+
- Motivation: Maslow and Herzberg
- Leadership styles
- Communication in management
- Process of control
- Techniques of control
Vocational Course - Stock Market Operations5 chapters · 6 Months
Subject page →+
01Stock Market Basics
5 topics+
- Primary and secondary markets
- NSE and BSE
- Sensex and Nifty
- Role of SEBI
- Market participants
02Demat and Trading Accounts
5 topics+
- KYC and PAN
- Depositories: NSDL and CDSL
- Depository participants and brokers
- Account opening process
- Charges of demat and trading accounts
03Trading Process
5 topics+
- Market, limit and stop-loss orders
- Order book and trade book
- T+1 settlement
- Contract note, brokerage, STT and other charges
- Intraday and delivery trades
04Investment Analysis and IPOs
4 topics+
- Fundamental analysis: EPS, P/E and dividend yield
- Basics of technical charts
- IPO process and ASBA
- Mutual funds and ETFs as alternatives
05Investor Protection
4 topics+
- Market risks and diversification
- Common frauds and unregistered tips
- SEBI SCORES grievance system
- Investor awareness
Physical Education and Yoga5 chapters · 6 Months
Subject page →+
01Unit 1: Introduction to Physical Education
4 topics+
- Meaning, aims and importance
- Components of physical fitness
- Health and wellness
- Physical education and lifestyle
02Unit 2: Fitness and Sports Injuries
4 topics+
- Warm-up and cool-down
- Aerobic and anaerobic exercise
- BMI and posture
- Common sports injuries and RICE
03Unit 3: Sports and Games
4 topics+
- Olympic Games and the Olympic movement
- National Sports Day and sports awards
- Khelo India and Fit India Movement
- Basic rules of popular games
04Unit 4: Yoga: Concept and Philosophy
4 topics+
- Meaning and aims of yoga
- Patanjali's Ashtanga Yoga: eight limbs
- International Day of Yoga
- Benefits of yoga
05Unit 5: Asanas, Pranayama and Meditation
5 topics+
- Surya Namaskar
- Standing, sitting and lying asanas
- Pranayama: Anulom Vilom, Bhramari, Kapalbhati
- Meditation and relaxation
- Precautions in yoga practice
About this course
You will be able to
- Complete Cost Accounting syllabus with regular tests
- Complete Income Tax Law and Accounts syllabus with regular tests
- Complete Principles of Business Management syllabus with regular tests
- Complete Vocational Course - Stock Market Operations syllabus with regular tests
- Complete Physical Education and Yoga syllabus with regular tests
Who it is for
- B.Com students (General and Accounting & Taxation streams) of Semester 4 under the UP State Universities NEP 2020 syllabus
- Students preparing for cost-based numericals in B.Com and CA / CMA foundation levels
What you need
- Financial Accounting basics
- A simple calculator
Online tests & result
Practice and unit tests online; marks and result show in your student login and at the centre.
Student login →
Questions
Is Cost Accounting mostly numericals?
Yes, about 70-80% of the paper is numerical. Each format (cost sheet, stock levels, process account) is practised many times.
Will it help in CA / CMA?
Yes. The same concepts form the base of costing papers in CA and CMA foundation and intermediate levels.
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.
Which Act and year are taught?
Tax law changes every year. The Income-tax Act 2025 replaces the 1961 Act from 1 April 2026; we teach the Act, rates and assessment year prescribed by your university for your exam.
Will I learn to file returns?
We explain the ITR forms and the e-filing process; computation of income is practised in detail as it carries most marks.
Is this subject theory only?
Yes, but we use case studies from Indian companies so that answers are practical and score better.
Does it help in UGC-NET?
Yes. Management thinkers and functions are frequently asked in UGC-NET commerce and management papers.
Do I have to invest real money?
No. All practice is done on demo / virtual trading platforms. The course is for education and does not give buy or sell tips.
