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Syllabus of Accountancy Senior Secondary NIOS

Syllabus of Accountancy Senior Secondary NIOS

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
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