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
- Accounting - An Introduction
- Accounting Concepts
- Accounting Conventions and Standards
- Accounting for Business Transactions
- Journal
- Ledger
- Cash Book
- Special Purpose Books
Module II: Trial Balance and Computers
- Bank Reconciliation Statement
- Trial Balance
- Errors and their Rectification
- Computer and Computerised Accounting System
Module III: Financial Statements of Profit and Not for Profit organisations
- Financial Statements - An Introduction
- Financial Statement - I
- Financial Statement II
- Not for Profit Organisation - An Introduction
- Financial Statements
Module IV: Partnership Accounts
- Partnership General
- Admission of a Partner
- Retirement and Death of a Partner
- Dissolution of a partnership firm
Module V: Accounting for Shmare and Debentures
- Company - An Introduction
- Issue of Shares
- Forfeitrue of Shares
- Reissue of Debentures
- Issue of Debentures
6A. Analysis of Financial Statements
- Financial Statements Analysis-An Introduction
- Accounting Ratios-I
- Accounting Ratios-II
- Cash Flow Statement
Or
6B. Elementary Cost Accounting
- Cost Accounting-An Introduction
- Basic Cost Concepts
- Cost Sheet
- Materials and Stores

