NDSS Academy

Accounting & Taxation

B.Com · Semester 6

6 MonthsDuration 6Subjects 32Chapters OnlineTests & result
Enquire now Nearest centre Syllabus PDF

Your roadmap · आपका रोडमैप

  1. 1
    Admission & first meetingप्रवेश और पहली मुलाकात

    Enquire at your nearest NDSS centre, meet the teacher, fix the batch time and get your study material.

  2. 2
    Semester 6 — subject classesसेमेस्टर 6 — विषयवार कक्षाएँ

    Every theory subject of the term, unit by unit, with notes, numericals and doubt classes.

    Financial ManagementCorporate Tax Planning and ManagementAdvanced Cost AccountingCommunication Skills and Personality Development
  3. 3
    Labs, practicals & project workलैब, प्रैक्टिकल और प्रोजेक्ट

    Experiments / jobs / project work as in the syllabus, with practical file and viva preparation.

    Accounting and Taxation Software LabResearch Project
  4. 4
    Unit tests & mid-termयूनिट टेस्ट और मिड-टर्म

    A test after every unit and a mid-term in the university / board pattern.

  5. 5
    Semester 6 mock testमॉक टेस्ट

    A full mock test of all subjects before the exam, with analysis.

  6. 6
    Semester 6 exam (university / board)सेमेस्टर / वार्षिक परीक्षा

    Previous papers, important questions and full revision.

  7. 7
    Online tests & resultऑनलाइन टेस्ट और रिज़ल्ट

    Take the tests online; your marks and result show in your student login and at the centre.

Syllabus · पाठ्यक्रम

6 subjects · 32 chapters · 158 topics

Financial Management5 chapters · 6 Months Subject page →
01Unit 1: Introduction to Financial Management 5 topics
  1. Meaning, scope and objectives
  2. Profit maximisation and wealth maximisation
  3. Investment, financing and dividend decisions
  4. Role of the finance manager
  5. Time value of money
02Unit 2: Capital Budgeting 5 topics
  1. Nature and importance of capital budgeting
  2. Payback period and accounting rate of return
  3. Net present value
  4. Internal rate of return
  5. Profitability index
03Unit 3: Cost of Capital 5 topics
  1. Meaning and significance
  2. Cost of debt and preference capital
  3. Cost of equity: dividend growth model
  4. Cost of retained earnings
  5. Weighted average cost of capital
04Unit 4: Capital Structure and Leverage 4 topics
  1. Capital structure theories: NI, NOI, traditional and MM
  2. EBIT-EPS analysis
  3. Operating leverage
  4. Financial and combined leverage
05Unit 5: Dividend and Working Capital Decisions 5 topics
  1. Dividend theories: Walter, Gordon and MM
  2. Forms of dividend
  3. Concept and kinds of working capital
  4. Operating cycle and determinants
  5. Management of cash, receivables and inventory
Corporate Tax Planning and Management5 chapters · 6 Months Subject page →
01Unit 1: Concepts of Tax Planning 5 topics
  1. Tax planning, tax avoidance and tax evasion
  2. Tax management
  3. Residential status of a company and POEM
  4. General Anti-Avoidance Rules (GAAR)
  5. Need for corporate tax planning
02Unit 2: Taxation of Companies 6 topics
  1. Computation of taxable income of a company
  2. Tax rates of domestic and foreign companies
  3. Concessional regime (22%)
  4. Minimum Alternate Tax (MAT) and MAT credit
  5. Carry forward and set off of losses
  6. Taxation of dividends
03Unit 3: Tax Planning and Business Decisions 6 topics
  1. Location of a new business (SEZ, backward areas)
  2. Capital structure: debt vs equity
  3. Make or buy decision
  4. Own or lease decision
  5. Repair, replace or renew
  6. Shutdown or continue
04Unit 4: Depreciation, Deductions and Restructuring 5 topics
  1. Depreciation on block of assets
  2. Additional depreciation
  3. Deductions available to companies (80G, 80JJAA)
  4. Tax aspects of amalgamation and demerger
  5. Conversion of firm into company
05Unit 5: TDS, Advance Tax and Return Filing 6 topics
  1. Tax deduction at source on salary, contracts, professional fees, interest
  2. TAN and TDS returns
  3. Advance tax instalments for companies
  4. Form 26AS and AIS
  5. Return of income for companies (ITR-6)
  6. Due dates, interest and penalty
Advanced Cost Accounting5 chapters · 6 Months Subject page →
01Unit 1: Activity Based Costing 5 topics
  1. Limitations of traditional overhead absorption
  2. Activities, cost pools and cost drivers
  3. Steps in ABC
  4. ABC vs traditional costing
  5. Activity based management
02Unit 2: Target, Life-Cycle and Kaizen Costing 5 topics
  1. Target costing and value engineering
  2. Life-cycle costing and product life cycle stages
  3. Kaizen costing
  4. Just-in-time and throughput accounting
  5. Back-flush costing
03Unit 3: Standard Costing and Variance Analysis 5 topics
  1. Standard cost and its setting
  2. Material price and usage variances
  3. Labour rate and efficiency variances
  4. Overhead variances
  5. Reporting variances to management
04Unit 4: Marginal Costing and Decision Making 5 topics
  1. Contribution and P/V ratio
  2. Break-even point and margin of safety
  3. Make or buy decisions
  4. Key factor and product mix
  5. Accept or reject special orders
05Unit 5: Cost Audit and Cost Control 5 topics
  1. Cost control vs cost reduction
  2. Budgetary control
  3. Cost audit under section 148 of the Companies Act, 2013
  4. Companies (Cost Records and Audit) Rules, 2014 and forms CRA-1 to CRA-4
  5. Uniform costing and inter-firm comparison
Accounting and Taxation Software Lab6 chapters · 6 Months Subject page →
01Exp Set 1: Company Creation and Masters in Tally Prime 4 topics
  1. Create, alter and back up a company
  2. Enable features (F11) and configuration (F12)
  3. Create ledgers under correct groups
  4. Create stock groups, units and stock items
02Exp Set 2: Voucher Entry 4 topics
  1. Contra (F4), payment (F5), receipt (F6) and journal (F7) vouchers
  2. Sales (F8) and purchase (F9) with inventory
  3. Credit note and debit note
  4. Cost centres and bill-wise details
03Exp Set 3: GST in Tally Prime 4 topics
  1. Enable GST and enter GSTIN
  2. GST tax ledgers: CGST, SGST, IGST
  3. Intra-state and inter-state sales and purchases
  4. GSTR-1 and GSTR-3B reports
04Exp Set 4: Reports and Final Accounts 4 topics
  1. Day book and ledger reports
  2. Trial balance, profit and loss account, balance sheet
  3. Bank reconciliation
  4. Printing and exporting reports
05Exp Set 5: Income Tax Return Filing 4 topics
  1. Registration on the income tax e-filing portal
  2. PAN-Aadhaar link, Form 26AS and AIS
  3. Computing tax and choosing the correct ITR form
  4. Filling ITR-1 / ITR-4, generating JSON and e-verification
06Exp Set 6: TDS Returns 4 topics
  1. TAN and TDS deposit through challan ITNS 281
  2. Quarterly returns Form 24Q and 26Q
  3. Return Preparation Utility (RPU) and File Validation Utility (FVU)
  4. Form 16 and 16A certificates
Communication Skills and Personality Development5 chapters · 6 Months Subject page →
01Unit 1: Basics of Communication 7 topics
  1. Meaning and process of communication
  2. Elements: sender, encoding, channel, decoding, feedback
  3. Verbal and non-verbal communication
  4. Formal and informal (grapevine) communication
  5. Downward, upward and horizontal communication
  6. 7 Cs of communication
  7. Barriers to communication
02Unit 2: Oral and Listening Skills 5 topics
  1. Listening vs hearing; types of listening
  2. Active listening
  3. Public speaking and presentation skills
  4. Telephone etiquette
  5. Body language: kinesics, proxemics, paralanguage
03Unit 3: Written Communication 7 topics
  1. Principles of business writing
  2. Business letters: formats and types
  3. Email etiquette
  4. Memo, notice, circular
  5. Agenda and minutes of meetings
  6. Report writing
  7. Resume and cover letter
04Unit 4: Interviews and Group Discussion 6 topics
  1. Types of interviews
  2. Preparing for an interview
  3. Answering common questions; STAR method
  4. Group discussion: process and roles
  5. Do's and don'ts in GD
  6. Mock interview and GD
05Unit 5: Personality Development and Soft Skills 7 topics
  1. Concept and determinants of personality
  2. SWOT analysis and goal setting
  3. Self-confidence and positive attitude
  4. Time and stress management
  5. Teamwork and leadership
  6. Emotional intelligence
  7. Business and social etiquette
Research Project6 chapters · 6 Months Subject page →
01Milestone 1: Topic Selection and Literature Review 4 topics
  1. Choosing a commerce topic (banking, marketing, taxation, finance, HR)
  2. Setting the problem and scope
  3. Reading books, journals and reports
  4. Selecting a supervisor / guide
02Milestone 2: Synopsis and Research Design 5 topics
  1. Objectives and hypotheses
  2. Research design: descriptive, exploratory, analytical
  3. Sampling method and sample size
  4. Tools: questionnaire and interview schedule
  5. Synopsis format and approval
03Milestone 3: Field Survey and Data Collection 4 topics
  1. Pilot testing the questionnaire
  2. Primary data collection in the field
  3. Secondary data sources
  4. Recording and coding responses
04Milestone 4: Data Analysis and Interpretation 4 topics
  1. Tabulation and classification
  2. Charts and graphs
  3. Percentages, averages and simple statistical tests
  4. Interpretation and findings
05Milestone 5: Project Report Writing 5 topics
  1. Chapter plan of the report
  2. Introduction, review, methodology, analysis, findings, suggestions
  3. Referencing and bibliography (APA style)
  4. Annexures, certificate and declaration
  5. Plagiarism check
06Milestone 6: Presentation and Viva 3 topics
  1. Preparing a presentation
  2. Defending objectives, method and findings
  3. Answering examiner questions

About this course

You will be able to

  • Complete Financial Management syllabus with regular tests
  • Complete Corporate Tax Planning and Management syllabus with regular tests
  • Complete Advanced Cost Accounting syllabus with regular tests
  • Complete Accounting and Taxation Software Lab syllabus with regular tests
  • Complete Communication Skills and Personality Development syllabus with regular tests
  • Complete Research Project syllabus with regular tests

Who it is for

  • B.Com students (General and Accounting & Taxation streams) of Semester 6 under the UP State Universities NEP 2020 syllabus
  • Students preparing for finance careers, MBA entrance or CA / CMA intermediate basics

What you need

  • Management Accounting basics and comfort with simple formulas
  • 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

Are present value tables given in the exam?

Usually yes, or the discount factors are given in the question; we also teach how to compute them.

Which units are numerical?

Capital budgeting, cost of capital, leverage and dividend models are mostly numerical and are practised in detail.

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 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.

Which tax law is taught?

The income tax provisions in force for your exam year, as per the university syllabus; the trainer explains changes under the Income-tax Act, 2025 where relevant.

Are numericals asked?

Yes - company tax computation, MAT, depreciation and decision problems carry many marks.

How much of the paper is numerical?

Roughly half - ABC, variances and marginal costing problems; cost audit and modern techniques are theory.

Is ABC difficult?

Not when done step by step: identify activities, compute driver rates, then charge products. The trainer gives graded practice sets.

Download the syllabus (PDF)

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