Syllabus Accountancy Senior Secondary NIOS


Syllabus in English Medium

 

Course Structure of Accountancy

 

DISTRIBUTION OF MARKS

________________________________________________________________________

 

S.No.

Core Modules

Marks Time (Hrs)

1.

Introduction to Financial Accounting

6

17

2.

Accounting terms, Accounting

6

16

 

 

equation and Journal

 

 

3.

Voucher Approach in Accounting

12

40

4.

Bank Reconciliation Statement

6

15

5.

Financial Statements

15

30

6.

Partnership Accounts

20

45

7.

Accounting for Share Capital

15

52

 

Total

80

195

 

Choose any one out of two

 

 

 

Modules 8 to 9

 

 

8.

Analysis of Financial Statements

 

45

9.

Final Accounts of Non-Trading Organisation

20

 

 

Total

100

240

 

 

Module I: Basic Accounting

 

1.                Accounting - An Introduction  

2.                Accounting Concepts  

3.                Accounting Conventions and Standards  

4.                Accounting for Business Transactions  

5.                Journal  

6.                Ledger  

7.                Cash Book  

8.                Special Purpose Books  

 

Module II: Trial Balance and Computers

 

1.                Bank Reconciliation Statement  

2.                Trial Balance  

3.                Errors and their Rectification  

4.                Computer and Computerised Accounting System  

 

Module III: Financial Statements of Profit and Not for Profit organisations

 

1.                Financial Statements - An Introduction  

2.                Financial Statement - I  

3.                Financial Statement II  

4.                Not for Profit Organisation - An Introduction  

5.                Financial Statements  

 

Module IV: Partnership Accounts

 

1.                Partnership General  

2.                Admission of a Partner  

3.                Retirement and Death of a Partner  

4.                Dissolution of a partnership firm  

 

Module V: Accounting for Shmare and Debentures

 

1.                Company - An Introduction  

2.                Issue of Shares  

3.                Forfeitrue of Shares  

4.                Reissue of Debentures  

5.                Issue of Debentures  

 

6A. Analysis of Financial Statements

 

1.                Financial Statements Analysis-An Introduction  

2.                Accounting Ratios-I  

3.                Accounting Ratios-II  

4.                Cash Flow Statement  

 

OR

6B. Elementary Cost Accounting

 

1.                Cost Accounting-An Introduction  

2.                Basic Cost Concepts

3.                Cost Sheet

4.                Materials and Stores

 

 

 

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