Futuristic Schooling

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 Share 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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