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Accounting & Taxation

B.Com · Semester 1

6 महीनेअवधि 6Subjects 31Chapters ऑनलाइनTests & result

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 1 — subject classesसेमेस्टर 1 — विषयवार कक्षाएँ

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

    Business OrganizationBusiness StatisticsFinancial AccountingMinor Elective - Fundamentals of ComputerVocational Course - Computerised Accounting with TallyFood, Nutrition and Hygiene
  3. 3
    Unit tests & mid-termयूनिट टेस्ट और मिड-टर्म

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

  4. 4
    Semester 1 mock testमॉक टेस्ट

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

  5. 5
    Semester 1 exam (university / board)सेमेस्टर / वार्षिक परीक्षा

    Previous papers, important questions and full revision.

  6. 6
    Online tests & resultऑनलाइन टेस्ट और रिज़ल्ट

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

सिलेबस · पाठ्यक्रम

6 subjects · 31 chapters · 157 topics

Business Organization5 chapters · 6 Months Subject page →
01Unit 1: Nature and Scope of Business 5 टॉपिक
  1. Business, trade, commerce and industry
  2. Aids to trade
  3. Objectives of business
  4. Social responsibility and business ethics
  5. Essentials of a successful business
02Unit 2: Forms of Business Ownership 6 टॉपिक
  1. Sole proprietorship and Joint Hindu Family business
  2. Partnership: Indian Partnership Act 1932, types of partners
  3. Limited Liability Partnership
  4. Joint stock company: features and types (private, public, OPC)
  5. Cooperative societies
  6. Choice of a suitable form
03Unit 3: Business Combinations 5 टॉपिक
  1. Meaning and causes of combination
  2. Horizontal, vertical, lateral and diagonal combinations
  3. Forms: association, pool, cartel, trust, holding company
  4. Merger and amalgamation
  5. Effects of combinations and the Competition Act 2002
04Unit 4: Location and Size of Business Units 5 टॉपिक
  1. Factors affecting location
  2. Weber's theory of industrial location
  3. Measures of size
  4. Optimum size of a firm
  5. Internal and external economies of scale
05Unit 5: Modern Business Practices 5 टॉपिक
  1. E-business and outsourcing (BPO, KPO)
  2. Franchising
  3. Multinational corporations
  4. Public sector and public-private partnership
  5. MSMEs and start-ups
Business Statistics6 chapters · 6 Months Subject page →
01Unit 1: Introduction and Collection of Data 5 टॉपिक
  1. Meaning, scope and limitations of statistics
  2. Primary and secondary data
  3. Methods of collecting primary data
  4. Census and sample methods
  5. Sampling methods
02Unit 2: Classification, Tabulation and Presentation 5 टॉपिक
  1. Classification and frequency distribution
  2. Exclusive and inclusive class intervals
  3. Tabulation
  4. Bar and pie diagrams
  5. Histogram, frequency polygon and ogive
03Unit 3: Measures of Central Tendency 5 टॉपिक
  1. Arithmetic mean: direct, short-cut and step deviation
  2. Median and quartiles
  3. मोड
  4. Geometric and harmonic mean
  5. Relationship among mean, median and mode
04Unit 4: Measures of Dispersion and Skewness 5 टॉपिक
  1. Range and quartile deviation
  2. Mean deviation
  3. Standard deviation and variance
  4. Coefficient of variation
  5. Karl Pearson's and Bowley's coefficients of skewness
05Unit 5: Correlation and Regression 5 टॉपिक
  1. Meaning and types of correlation
  2. Scatter diagram
  3. Karl Pearson's coefficient of correlation
  4. Spearman's rank correlation
  5. Regression lines and regression coefficients
06Unit 6: Index Numbers 5 टॉपिक
  1. Meaning and uses of index numbers
  2. Simple and weighted index numbers
  3. Laspeyres, Paasche and Fisher's methods
  4. Time reversal and factor reversal tests
  5. Cost of living index
Financial Accounting5 chapters · 6 Months Subject page →
01Unit 1: Accounting Concepts and Process 5 टॉपिक
  1. Meaning, objectives and users of accounting
  2. Accounting concepts and conventions (GAAP)
  3. Accounting standards: an introduction
  4. Double entry system and accounting equation
  5. Types of accounts and rules of debit and credit
02Unit 2: Journal, Ledger and Trial Balance 5 टॉपिक
  1. Journal entries
  2. Subsidiary books and cash book
  3. Ledger posting and balancing
  4. Trial balance
  5. बैंक रिकंसीलिएशन स्टेटमेंट
03Unit 3: Depreciation 5 टॉपिक
  1. Meaning, causes and need of depreciation
  2. Straight line method
  3. Written down value method
  4. Change of method and disposal of assets
  5. Provisions and reserves
04Unit 4: Rectification of Errors and Final Accounts 5 टॉपिक
  1. Types of errors
  2. Suspense account
  3. Rectification before and after trial balance
  4. Trading and profit and loss account
  5. Balance sheet with adjustments
05Unit 5: Accounts of Non-Profit Organisations 5 टॉपिक
  1. Capital and revenue receipts and expenditure
  2. Receipts and payments account
  3. Income and expenditure account
  4. Treatment of subscriptions, legacies and special funds
  5. Balance sheet
Minor Elective - Fundamentals of Computer5 chapters · 6 Months Subject page →
01Unit 1: Introduction to Computers 5 टॉपिक
  1. Characteristics and limitations of computers
  2. Generations of computers
  3. Classification: micro, mini, mainframe, super
  4. कंप्यूटर का ब्लॉक डायग्राम
  5. Applications in business
02Unit 2: Computer Hardware 6 टॉपिक
  1. Input and output devices
  2. CPU: ALU, CU and registers
  3. Primary memory: RAM, ROM and cache
  4. Secondary storage devices
  5. Units of memory
  6. Binary and decimal number systems
03Unit 3: Software and Operating Systems 5 टॉपिक
  1. सिस्टम और एप्लिकेशन सॉफ्टवेयर
  2. Compiler, interpreter and assembler
  3. Functions and types of operating systems
  4. Windows and Linux basics
  5. File and folder management, utilities
04Unit 4: Office Tools 4 टॉपिक
  1. Word processing: formatting, tables, mail merge
  2. Spreadsheet: cells, formulas and functions
  3. Cell referencing and charts
  4. Presentation software: slides, animation and slide show
05Unit 5: Networks, Internet and Security 5 टॉपिक
  1. LAN, MAN and WAN
  2. Network topologies
  3. Internet, WWW, browsers and search engines
  4. E-mail and protocols
  5. Viruses, phishing and safe computing
Vocational Course - Computerised Accounting with Tally5 chapters · 6 Months Subject page →
01Company Creation and Masters 5 टॉपिक
  1. Installing and starting Tally
  2. कंपनी बनाना, बदलना और चुनना
  3. Company features (F11)
  4. Predefined groups and creating ledgers
  5. Opening balances
02Accounting Vouchers 5 टॉपिक
  1. Contra (F4) and payment (F5) vouchers
  2. Receipt (F6) and journal (F7) vouchers
  3. सेल्स (F8) और परचेज़ (F9) वाउचर
  4. Debit and credit notes
  5. Alteration and deletion of vouchers
03Inventory Management 5 टॉपिक
  1. स्टॉक ग्रुप और स्टॉक कैटेगरी
  2. माप की इकाइयाँ
  3. Stock items with opening stock
  4. Godowns / locations
  5. Item invoice and stock summary
04GST in Tally 5 टॉपिक
  1. GST चालू करना और GSTIN दर्ज करना
  2. Tax ledgers: CGST, SGST, IGST
  3. GST rates on stock items
  4. Intra-state and inter-state sales and purchases
  5. GSTR-1 और GSTR-3B रिपोर्ट
05Reports and Data Management 5 टॉपिक
  1. Day book and ledger reports
  2. Trial balance
  3. Profit and loss account and balance sheet
  4. Ratio analysis
  5. Backup, restore, export and printing
Food, Nutrition and Hygiene5 chapters · 6 Months Subject page →
01Unit 1: Food and Nutrition Basics 5 टॉपिक
  1. Food, nutrition and nutrients
  2. Functions of food
  3. Food groups
  4. Balanced diet and My Plate
  5. Dietary guidelines for Indians
02Unit 2: Nutrients 6 टॉपिक
  1. Carbohydrates and dietary fibre
  2. Proteins
  3. Fats
  4. Vitamins: sources and deficiency diseases
  5. Minerals: iron, calcium and iodine
  6. Water and energy values of food
03Unit 3: Nutrition through the Life Cycle and Malnutrition 5 टॉपिक
  1. Needs of infants, children and adolescents
  2. Nutrition in pregnancy and old age
  3. Under-nutrition: PEM and anaemia
  4. Over-nutrition and obesity, BMI
  5. Nutrition programmes: ICDS, PM POSHAN, POSHAN Abhiyaan
04Unit 4: Food Safety 5 टॉपिक
  1. Food spoilage and its causes
  2. Food preservation methods
  3. Food adulteration and simple tests
  4. Food-borne illness
  5. FSSAI and food labels
05Unit 5: Personal Hygiene and Health 5 टॉपिक
  1. Personal hygiene and hand washing
  2. Kitchen and food handling hygiene
  3. Safe drinking water
  4. Water-borne diseases
  5. Sanitation and lifestyle diseases

About this course

आप यह कर पाएँगे

  • Complete Business Organization syllabus with regular tests
  • Complete Business Statistics syllabus with regular tests
  • Complete Financial Accounting syllabus with regular tests
  • Complete Minor Elective - Fundamentals of Computer syllabus with regular tests
  • Complete Vocational Course - Computerised Accounting with Tally syllabus with regular tests
  • Complete Food, Nutrition and Hygiene syllabus with regular tests

यह किसके लिए है

  • B.Com students (General and Accounting & Taxation streams) of Semester 1 under the UP State Universities NEP 2020 syllabus
  • Students starting commerce at college level who need clear concepts and answer-writing practice

आपको क्या चाहिए

  • Class 12 pass (any stream; commerce background is helpful)
Online tests & result Practice and unit tests online; marks and result show in your student login and at the centre. Student login →

सवाल

Is this paper difficult for science or arts students?

No. It is a concept paper; we explain every topic with Indian business examples and practise answer writing.

Does it help in competitive exams?

Yes. Forms of organisation and business combinations are useful for bank, SSC commerce and UGC-NET basics.

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.

I am weak in maths. Can I pass Business Statistics?

Yes. The paper needs formulas and practice, not advanced maths. We solve every type of question step by step.

Is a calculator allowed in the exam?

Most universities allow a simple non-programmable calculator; please check your university's exam rules.

I never studied accounts in school. Can I cope?

Yes. We start from the accounting equation and debit-credit rules and build up to final accounts with daily practice.

Is Tally taught in this subject?

No, this is a theory paper. Tally is taught in the separate vocational course on computerised accounting.

Is practical computer work included?

Yes. Along with theory, students practise Windows, Word, Excel and PowerPoint on the centre's computers.

Download the syllabus (PDF)

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