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Syllabus Accountancy Senior Secondary NIOS

NIOS Syllabus for Senior Secondary

Accounting (320)

      Course Structure Of Accounting (320)

 

MODULE

TMA (40%)

Public Examination (60%)

1. Accounting: An Introduction 

 

L-4 Accounting for Business Transactions L-5 Journal L-6 Ledger

2. Trial Balance and Computers

 

L-12 Errors and their Rectification L-13 Computer and Computerised Accounting System

3. Financial statements

 

L-16 Financial Statements: An Introduction L-17 Financial Statements -I L-18 Financial Statements -II L-19 NPO: An Introduction L-20 Financial Statements (NPOs) L-21 Accounts from Incomplete Records

4. Partnership Accounts 

 

L-23 Admission of a Partner L-24 Retirement and Death of a Partner L-25 Dissolution of a Partnership Firm

5. Company Accounts 

 

L-27 Issue of Shares L-28 Forfeiture of Shares L-29 Reissue of Forfeited Shares

6A. Analysis of Financial Statements 

 

L-32 Accounting Ratio-I L-33 Accounting Ratio- II L-34 Cash Flow Statement

      OR

                           OR

6B.Application of Computers in Financial Accounting

L-36 Use of spreadsheet in Business L-37 Graphs and Charts for Business L-38 Database Management System for Accounting



 

Module-I: Accounting: An Introduction

 

L-4 Accounting for Business Transactions 

L-5 Journal 

L-6 Ledger

 

Module-II: Trial Balance and Computers

 

L-12 Errors and their Rectification 

L-13 Computer and Computerised Accounting System

 

Module-III:  Financial statements

 

L-16 Financial Statements: An Introduction 

L-17 Financial Statements -I 

L-18 Financial Statements -II 

L-19 NPO: An Introduction 

L-20 Financial Statements (NPOs) 

L-21 Accounts from Incomplete Records

 

Module-IV: Partnership Accounts

 

L-23 Admission of a Partner 

L-24 Retirement and Death of a Partner 

L-25 Dissolution of a Partnership Firm

 

Module-V: Company Accounts

 

L-27 Issue of Shares 

L-28 Forfeiture of Shares 

L-29 Reissue of Forfeited Shares

 

Module-VI: Optional Module

 

6A. Analysis of Financial Statement

Or

6B. Application of Computers in Financial Accounting

L-32 Accounting Ratio-I L-33 Accounting Ratio- II L-34 Cash Flow Statement

 

L-36 Use of spreadsheet in Business 

L-37 Graphs and Charts for Business 

L-38 Database Management System for Accounting

 

Download the Official NIOS Senior Secondary Accounts (320) Syllabus here.

Download the Official NIOS Senior Secondary Accounts (320) Sample Question Paper here.