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 5 — subject classesसेमेस्टर 5 — विषयवार कक्षाएँEvery theory subject of the term, unit by unit, with notes, numericals and doubt classes.
Management AccountingAuditingIndirect Tax Laws - GST and CustomsAdvanced AccountingAnalytical Ability and Digital Awareness
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Labs, practicals & project workलैब, प्रैक्टिकल और प्रोजेक्टExperiments / jobs / project work as in the syllabus, with practical file and viva preparation.
Industrial Training - Internship
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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 5 mock testमॉक टेस्टA full mock test of all subjects before the exam, with analysis.
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Semester 5 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.
सिलेबस · पाठ्यक्रम
6 subjects · 30 chapters · 141 topics
Management Accounting5 chapters · 6 Months
Subject page →+
01Unit 1: Introduction to Management Accounting
4 टॉपिक+
- Meaning, nature and scope
- Functions and tools
- Management, financial and cost accounting compared
- Role of the management accountant
02Unit 2: Ratio Analysis
5 टॉपिक+
- Liquidity ratios: current and quick ratio
- Solvency ratios: debt-equity
- Activity ratios: inventory and debtors turnover
- Profitability ratios: GP, NP and ROI
- Uses and limitations of ratios
03Unit 3: Fund Flow and Cash Flow Statements
5 टॉपिक+
- Concept of fund and schedule of changes in working capital
- Fund flow statement
- Cash flow statement as per AS 3
- Operating, investing and financing activities
- Indirect method
04Unit 4: Budgetary Control
5 टॉपिक+
- Budget and budgetary control
- Functional and master budgets
- Fixed and flexible budgets
- Cash budget
- Zero-based budgeting
05Unit 5: Standard Costing and Marginal Costing
5 टॉपिक+
- Standard costing and material variances
- Labour variances
- Marginal costing and contribution
- P/V ratio, break-even point and margin of safety
- Decision making: make or buy, key factor
Auditing5 chapters · 6 Months
Subject page →+
01Unit 1: Introduction to Auditing
5 टॉपिक+
- Meaning and objectives of auditing
- Detection and prevention of errors and frauds
- Types of audit: statutory, internal, continuous, periodical, interim
- Advantages and limitations
- Standards on Auditing: an introduction
02Unit 2: Audit Planning and Internal Control
5 टॉपिक+
- Audit programme and audit notebook
- Working papers
- Internal check and internal control
- Internal audit
- Test checking and audit sampling
03Unit 3: Vouching
4 टॉपिक+
- Meaning and importance of vouching
- Vouching of cash receipts and payments
- Vouching of purchases and sales
- Vouching of trading transactions
04Unit 4: Verification and Valuation
4 टॉपिक+
- Meaning of verification and valuation
- Verification of fixed assets and investments
- Inventory valuation and verification
- Verification of cash and liabilities
05Unit 5: Company Auditor and Audit Report
5 टॉपिक+
- Qualifications and disqualifications of a company auditor
- Appointment, rotation and removal
- Rights, duties and liabilities
- Audit report: unmodified, qualified, adverse, disclaimer
- CARO, tax audit and cost audit: an introduction
Indirect Tax Laws - GST and Customs5 chapters · 6 Months
Subject page →+
01Unit 1: Introduction to GST
5 टॉपिक+
- Indirect taxes before GST
- 101st Constitutional Amendment and GST Council
- Dual GST: CGST, SGST, UTGST and IGST
- Taxes subsumed in GST
- GST Network
02Unit 2: Supply and Levy
5 टॉपिक+
- Meaning and scope of supply
- Composite and mixed supply
- Intra-state and inter-state supply
- Time, place and value of supply
- Exemptions
03Unit 3: Registration and Composition
4 टॉपिक+
- Threshold limits and compulsory registration
- Registration procedure
- Composition scheme
- Amendment and cancellation of registration
04Unit 4: Input Tax Credit, Payment and Returns
6 टॉपिक+
- Conditions for input tax credit
- Blocked credits
- रिवर्स चार्ज मैकेनिज़्म
- Payment of tax and electronic ledgers
- Returns: GSTR-1, GSTR-3B and GSTR-9
- E-way bill
05Unit 5: Customs Law
5 टॉपिक+
- Customs Act 1962 and Customs Tariff Act 1975
- Types of customs duty
- Valuation of imported goods
- Import and export procedure: bill of entry and shipping bill
- Baggage rules
Advanced Accounting5 chapters · 6 Months
Subject page →+
01Unit 1: Accounts of Holding Companies
6 टॉपिक+
- 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 टॉपिक+
- 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 टॉपिक+
- 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 टॉपिक+
- Insolvency of individuals and firms
- Statement of affairs
- Deficiency account
- Treatment of secured, preferential and unsecured creditors
05Unit 5: Liquidation of Companies
6 टॉपिक+
- Modes of winding up
- Order of payment by the liquidator
- Preferential creditors
- Liquidator's remuneration
- Liquidator's final statement of account
- Contributories (B list)
Analytical Ability and Digital Awareness5 chapters · 6 Months
Subject page →+
01Unit 1: Logical Reasoning
5 टॉपिक+
- Number and letter series
- Analogy and classification
- Coding-decoding
- Blood relations
- Direction sense
02Unit 2: Quantitative Aptitude
5 टॉपिक+
- Percentage
- Ratio and average
- Profit and loss
- Simple and compound interest
- Time and work
03Unit 3: Data Interpretation
4 टॉपिक+
- Tables
- Bar graphs
- Pie charts
- Line graphs
04Unit 4: Digital Literacy
4 टॉपिक+
- Computer and internet basics
- E-governance: DigiLocker, UMANG
- Digital payments and UPI
- Cloud storage and online collaboration
05Unit 5: Cyber Safety
5 टॉपिक+
- Strong passwords and two-factor authentication
- Phishing, OTP and UPI frauds
- Reporting cyber crime: 1930 and cybercrime.gov.in
- Social media safety
- Data privacy: DPDP Act 2023
Industrial Training - Internship5 chapters · 6 Months
Subject page →+
01Milestone 1: Choosing the Organisation
4 टॉपिक+
- Identifying suitable firms: business, bank, CA firm, NGO
- Writing an application and resume
- Offer letter and joining formalities
- Training plan with the supervisor
02Milestone 2: Study of the Organisation
4 टॉपिक+
- History and profile
- Organisation structure and departments
- Products, services and customers
- Accounting and office procedures
03Milestone 3: Work Assignments and Daily Diary
4 टॉपिक+
- Tasks assigned by the supervisor
- Maintaining the daily diary / logbook
- Weekly review with the trainer
- Professional conduct at the workplace
04Milestone 4: Training Report
4 टॉपिक+
- Report format: certificate, acknowledgement, contents
- Organisation profile and work done
- Learning, observations and suggestions
- Annexures, bibliography and binding
05Milestone 5: Presentation and Viva
3 टॉपिक+
- Preparing presentation slides
- Mock viva
- Final presentation and evaluation
About this course
आप यह कर पाएँगे
- Complete Management Accounting syllabus with regular tests
- Complete Auditing syllabus with regular tests
- Complete Indirect Tax Laws - GST and Customs syllabus with regular tests
- Complete Advanced Accounting syllabus with regular tests
- Complete Analytical Ability and Digital Awareness syllabus with regular tests
- Complete Industrial Training - Internship syllabus with regular tests
यह किसके लिए है
- B.Com students (General and Accounting & Taxation streams) of Semester 5 under the UP State Universities NEP 2020 syllabus
- Students preparing for numerical papers in B.Com and CA / CMA intermediate basics
आपको क्या चाहिए
- Financial Accounting and Cost Accounting of earlier semesters
- 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 →
सवाल
Which topics carry the most marks?
Ratio analysis, cash flow statement, budgets and marginal costing are asked almost every year; we practise all their formats.
Is the cash flow taught as per AS 3?
Yes, the indirect method as per AS 3 is taught, which is followed by university papers.
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.
Is auditing useful for CA articleship?
Yes. Vouching, verification and audit reports are daily work in a CA firm, and we relate each topic to practical audit work.
Which law is followed for company audit?
The Companies Act 2013 and Standards on Auditing, as prescribed in the university syllabus.
GST rates keep changing. How is that handled?
Rates and limits are notified by the GST Council from time to time; we update notes and follow the provisions applicable for your university exam.
Is practical GST filing part of this paper?
This is a theory paper. Practical filing is taught in the separate GST Return Filing vocational course.
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.
