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 ConceptsUnit 2: Journal, Ledger and Subsidiary BooksUnit 3: Trial Balance, Errors and Bank Reconciliation
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Part 2 of the syllabusपाठ्यक्रम भाग 2Unit-wise coaching with notes and doubt classes.
Unit 4: Final AccountsUnit 5: Depreciation
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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 · 24 topics
01Unit 1: Accounting Concepts
5 topics+
- Meaning, objectives and users of accounting
- Accounting concepts: business entity, going concern, accrual, dual aspect
- Conventions: consistency, conservatism, materiality, full disclosure
- Accounting equation
- Accounting standards and Ind AS (introduction)
02Unit 2: Journal, Ledger and Subsidiary Books
6 topics+
- Types of accounts and rules of debit and credit
- Journal entries
- Ledger posting and balancing
- Cash book: single, double and triple column
- Purchase, sales and returns books
- Journal proper
03Unit 3: Trial Balance, Errors and Bank Reconciliation
4 topics+
- Preparation of trial balance
- Errors not disclosed by the trial balance
- Rectification of errors and suspense account
- Bank reconciliation statement
04Unit 4: Final Accounts
5 topics+
- Capital and revenue items
- Trading account and gross profit
- Profit and loss account
- Balance sheet and marshalling
- Adjustments: closing stock, outstanding and prepaid items, depreciation, bad debts
05Unit 5: Depreciation
4 topics+
- Meaning, causes and need of depreciation
- Straight line method
- Written down value method
- Change in method and disposal of assets
About this course
You will be able to
- Explain accounting concepts, conventions and the accounting equation
- Record business transactions in the journal, ledger and subsidiary books
- Prepare a trial balance, rectify errors and prepare a bank reconciliation statement
- Prepare the trading account, profit and loss account and balance sheet with adjustments
- Calculate depreciation by straight line and written down value methods
Who it is for
- BBA students of Semester 1 in UP state universities and affiliated colleges (Lucknow University pattern)
- Students from non-commerce streams starting accounting from the beginning
What you need
- 10+2 in any stream
- Basic arithmetic
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 the course follow?
The common UP state university BBA syllabus for Financial Accounting (Semester 1, Lucknow University pattern). The centre follows the student's own university syllabus (Lucknow University, MGKVP, VBSPU, CSJMU or any other) where it differs.
How are classes conducted?
Unit-wise lectures with examples from Indian business, short notes, numerical practice where needed and MCQ tests.
Is practice given for numericals?
Yes, every unit has graded problems from journal entries to complete final accounts with adjustments.
Are previous year questions covered?
Yes, previous university questions are solved unit-wise before the semester examination.
