Vishvajeet Chhatwani

Test Papers and Full Video Course on Commerce School Lecturer and Assistant Professor

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Uttarakhand Assistant Accountant 2026 की तैयारी को आसान और व्यवस्थित बनाने के लिए यह Complete Preparation Course तैयार किया गया है। इसमें पूरे syllabus के structured Recorded Video Lectures दिए गए हैं, ताकि हर topic conceptually clear हो सके।

साथ ही, आपको 50 Full-Length Practice Papers और chapter-wise MCQ Question Bank (10,000+ MCQs)मिलता है, जिससे आपकी accuracy, speed और exam-level confidence मजबूत होता है।

Of following chapters 

Unit -I
FINANCIAL ACCOUNTING AND COMPUTERIZED ACCOUNTING
1. Meaning and Scope of Accounting; 
2. Accounting Principles, 
3. Accounting Equations, 
4. Conventions and Postulates,
5. Double Entry System of Accounting; 
6. Basic knowledge of Accounting Standards, 
7. Basic Accounting Terminologies, 
8. Concept of Capital and Revenue Expenditure,
9.  Accounting Process- 
(i) Journal, 
(ii) Ledger, 
(iii) Subsidiary Books, 
(iv) Trial Balance and 
(v) Rectification of Errors; 
10. Bank Reconciliation Statement, 
11.  Depreciation Accounting, 
12. Provisions and reserves, 
13. Bills of Exchange, 
14. Preparation of Final Accounts of Sole Trader with Adjustments, 
15. Accounting for Non-Profit Organizations, 
16. Partnership Accounts: Admission, Retirement, Death and Dissolution; 
17. Issue, Forfeiture and Reissue of Shares, 
18. Issue and Redemption of Debentures, 
19. Issue of Bonus Shares, Stock Splits and Buy Back of Shares, 20. Introduction of GST, 
21. Contemporary issues in Accounting.

COMPUTERIZED ACCOUNTING
1.	An Overview of Computerized Accounting System and Accounting usage in Data Base Management System;
2.	Use of Computer Software in Accounting and generating various inventory reports for managerial decision making.
3.	 Basic knowledge of Computer: 
(i)	Devices: Input and Output devices; 
(ii)	Memory: Primary, secondary and auxiliary memory; 
(iii)	Operating system, Internet; 
(iv)	MS Office- Word, Excel and PowerPoint.

Unit -II
FINANCIAL MANAGEMENT AND FINANCIAL STATEMENT ANALYSIS
Financial Management: 
1.	Nature, Scope, Objectives and Significance of Financial Management, Finance Functions, 
2.	Capitalization and Theories of Capital Structure, 
3.	Cost of Capital,
4.	 Investment Decisions, 
5.	Financing Decisions and 
6.	Dividend Decisions, 
7.	Working Capital Management, 
8.	Contemporary issues in financial management.

Financial Statement Analysis
1. Financial statements of a Company: Meaning, Nature, Uses and importance of financial Statement. 
2. Statement of Profit and Loss and Balance Sheet in prescribed form with major headings and sub headings (as per Schedule III to the Companies Act, 2013) 
3.Financial Statement Analysis: Meaning, Significance Objectives, importance and limitations, 
4. Tools for Financial Statement Analysis: Comparative statements, common size statements, 
5. Ratio analysis: Meaning, Objectives, Advantages, classification and computation of various accounting ratios,
6. Cash flow analysis.

Unit III
MONEY, BANKING AND FINANCIAL MARKETS
Money and Banking:
1.	 Meaning, Functions, Importance and Kinds of Money, 
2.	various methods of Note Issue with particular reference to their working in India; 
3.	Inflation and Deflation, Definition of Banking, 
4.	Types and Function of Commercial Banks; 
5.	e-banking, digital payments,
6.	 RBI- Functions, Instruments of Monetary and Fiscal Policy, 
7.	Main features of Monetary Policy since Independence;
8.	Critical study of Credit Control.

Financial Markets: 
1.	Financial Markets: Concept, 
2.	Money Market: Concept, 
3.	Capital market and its types (primary and secondary), 
4.	Stock Exchange-Functions and trading procedure, 
5.	Securities and Exchange Board of India (SEBI) - objectives and functions, 
6.	Contemporary issues of financial markets.

Unit IV
BUSINESS ORGANIZATION, MANAGEMENT AND TRADE

Business Organization:
1.	Evolution and Fundamentals of Business, 
2.	Forms of Business organizations, 
3.	Public, Private and Global Enterprises, 
4.	Business Services, 
5.	Emerging Modes of Business, 
6.	Social Responsibility of Business and Business Ethics, 
7.	Small Business and Enterprises.

Business Management: 
1.	Meaning, nature, significance and process of Management,
2.	Planning, Decision-Making, Organizing, Staffing, Organizational Structure, 
3.	Directing, Motivation and Leadership, 
4.	Coordination, 
5.	Controlling, and 
6.	Communication- Meaning, Types, process and barriers.
Internal Trade: 
1.	Meaning and types, 
2.	services rendered by a wholesaler and a retailer, 
3.	Types of retail trade, Large scale retailers.
International Business: 
1.	Concept and benefits, 
2.	Export trade -Meaning and procedure, 
3.	Import Trade - Meaning and procedure, Documents involved in International Trade; Indent, Letter of credit, shipping order, shipping bills, 
4.	World Trade Organization (WTO) meaning and objectives, 
5.	Contemporary issues of Internal Trade and International Business.


Unit V
BUSINESS ECONOMICS AND STATISTICS
Business Economics:
1. Definition, Nature, Scop

Uttarakhand-Assistant Accountant 2026 | Video Course | 50 Practice Papers + Chapter-wise MCQ Bank

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Chapter-1  Journal MCQ

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Chapter-3  Accounting Equation

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RBI & Commercial bank MCQ (1-15)

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