BUSINESS MANAGEMENT- B.COM,

Опубликовано: 13 Июль 2026
на канале: NextGen Commerce World
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FREE ONLINE CLASSES FOR COMMERCE STUDENTS

Paper Title: FUNDAMENTALS OF BUSINESS STUDIES AND ACCOUNTANCY

UNIT NO. 1: NATURE OF BUSINESS
1. Meaning and Definition, Scope of business, Objectives of business
   • Meaning and Definition of business, Scope ...  

2. Meaning of Commerce and Industry, Types of Industries,
   • Meaning of Commerce and Industry & Types o...  

3. Forms of Business Ownership- Meaning, Need, Kinds- Proprietary concerns,    • Forms of Business Ownership- Meaning, Need...  

4. Partnership firms,
   • Partnership firms - Merits and Limitations  

5. Hindu undivided family, Joint stock company,
   • Hindu undivided family & Joint stock compa...  

6. Cooperative societies, Government undertakings, Public utilities
   • Cooperative societies, Government undertak...  

UNIT NO. 2: BUSINESS MANAGEMENT
7. Meaning and Definition, Need,
   • BUSINESS MANAGEMENT- B.COM,  

8. Functions- Planning, Organizing,
   • BUSINESS MANAGEMENT : Functions-  Planning...  

9. Staffing, Directing,
   • BUSINESS MANAGEMENT-Staffing, Directing,  

10. Controlling-(Concepts only), Qualities of a Successful Manager.    • BUSINESS MANAGEMENT -Controlling: Qualitie...  

UNIT NO. 3: BOOK-KEEPING AND ACCOUNTANCY
11. Meaning of Book-keeping- Accounting, Accountancy,
   • BOOK KEEPING & ACCOUNTING  

12. Origin of Accounting, Need for Accounting,
   • Origin of Accounting, Need for Accounting ...  

13. Objectives and advantages,
   • Objectives and advantages of Accounting  

14. Basic terms in Accounting Entity, Business transactions, Networth, Capital, Drawings, Assets, Liabilities, Debtor, Creditor, Solvent, Insolvent, Purchase, Sales, Entry, Stock, Expenses and Losses, Incomes and Gains.
   • BOOK-KEEPING AND ACCOUNTANCY - BASIC TERMS...  

UNIT NO. 4: SYSTEMS OF ACCOUNTING
15. Meaning of Single Entry System and Double entry system, Advantages,
   • SINGLE ENTRY SYSTEM AND DOUBLE ENTRY SYSTE...  

16. Classification of accounts- Personal, Real and Nominal, Rules of Debit and Credit
   • CLASSIFICATION OF ACCOUNTS- PERSONAL, REAL...  

17. Journal and Ledger - meaning, features, advantages,
   • JOURNAL AND LEDGER- ACCOUNTANCY  

18. Distinction between journal and ledger, Accounting equation.
   • ACCOUNTING EQUATIONS- ACCOUNTANCY  

UNIT NO. 5: TRIAL BALANCE AND FINAL ACCOUNTS
19. Trial Balance- meaning, features
   • Trial Balance- Meaning, Features from Acco...  

20. Trial Balance- objectives.
   • Trial Balance-  Objectives - From Accountancy  

21. Preparation of Trial Balance
   • Preparation of Trial Balance  

22. Final Accounts- meaning, objectives.
   • Final Accounts- meaning, objectives - ACCO...  

23. Preparation of Trading Account,
   • Preparation of Trading Account-FINAL ACCOU...  

24. Preparation of Profit and Loss account
   • PREPARATION OF PROFIT & LOSS ACCOUNT-ACCOU...  

25. Preparation of Balance sheet.
   • PREPARATION OF BALANCE SHEET OF SOLE TRADI...  

26. Simple Problem-1
   • PREPARATION OF FINAL ACCOUNTS OF SOLE TRAD...  

27. Simple Problem-2
   • PREPARATION OF FINAL ACCOUNTS OF SOLE TRAD...  

28. Simple Problem-3
   • PREPARATION OF FINAL ACCOUNTS-ACCOUNTANCY  

29. Simple Problem-4
   • PREPARATION OF FINAL ACCOUNTS OF SOLE TRAD...  

30. Simple Problem-5
   • PREPARATION OF FINAL ACCOUNTS-ACCOUNTANCY