Syllabus Accountancy Senior Secondary NIOS
Accounting (320) Syllabus
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 |
||
|
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 Statements
L-32 Accounting Ratio-I
L-33 Accounting Ratio- II
L-34 Cash Flow Statement
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