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