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: Accounts of Holding CompaniesUnit 2: Accounts of Banking CompaniesUnit 3: Accounts of Insurance Companies
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Part 2 of the syllabusपाठ्यक्रम भाग 2Unit-wise coaching with notes and doubt classes.
Unit 4: Insolvency AccountsUnit 5: Liquidation of Companies
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Unit tests & assignmentsयूनिट टेस्टRegular tests in the university / board pattern.
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Semester 5 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 · 27 topics
01Unit 1: Accounts of Holding Companies
6 topics+
- Holding and subsidiary company (Companies Act, 2013)
- Consolidated balance sheet
- Pre-acquisition and post-acquisition profits
- Minority interest (non-controlling interest)
- Cost of control / goodwill or capital reserve
- Unrealised profit and mutual owings
02Unit 2: Accounts of Banking Companies
5 topics+
- Provisions of the Banking Regulation Act, 1949
- Statutory reserve and cash reserve
- Classification of advances and NPA provisioning
- Rebate on bills discounted
- Final accounts in Third Schedule forms
03Unit 3: Accounts of Insurance Companies
6 topics+
- Types of insurance business
- Life insurance: revenue account and valuation balance sheet
- General insurance: revenue account
- Reserve for unexpired risk
- Claims and reinsurance
- IRDAI formats of accounts
04Unit 4: Insolvency Accounts
4 topics+
- Insolvency of individuals and firms
- Statement of affairs
- Deficiency account
- Treatment of secured, preferential and unsecured creditors
05Unit 5: Liquidation of Companies
6 topics+
- Modes of winding up
- Order of payment by the liquidator
- Preferential creditors
- Liquidator's remuneration
- Liquidator's final statement of account
- Contributories (B list)
About this course
You will be able to
- Prepare a consolidated balance sheet of a holding company and its subsidiary
- Compute minority interest, cost of control and unrealised profit
- Prepare final accounts of banking companies with rebate on bills and NPA provisions
- Prepare revenue accounts of life and general insurance companies
- Prepare a statement of affairs and deficiency account in insolvency
- Prepare the liquidator's final statement of account
Who it is for
- B.Com (Accounting & Taxation) students of Semester 5 (UP state universities)
- Students preparing for CA / CMA Intermediate who want practice on these chapters
What you need
- Enrolled in B.Com (Semester 5 / 6) of a UP state university
- University syllabus and previous papers of your semester, if available
- Notebook and 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
Which syllabus does this 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 your university's units and papers.
Is this paper mostly numericals?
Yes, most marks come from numericals - consolidation, bank and insurance accounts, and liquidation statements - with short theory.
Is AS / Ind AS used?
B.Com papers follow the traditional formats; the trainer points out where Ind AS treatment differs.
