(Download) NIOS Syllabus Of Accountancy Senior Secondary

(Download) NIOS Syllabus Of Accountancy Senior Secondary

Accountancy


1. RATIONALE

Accountancy is an important language of business. Its knowledge has become indispensable for recording and analysing business transactions, interpreting the business results thereof and initiating future action.

The highlights of this course include:

a) the knowledge of principles and practices of financial accounting;
b) the preparation of financial statements of Trading and Non-Trading Organisations.
c) the detailed knowledge of Accounting Vouchers prepared by business concerns;
d) the promotion of knowledge about Savings A/c, Cash Book, Pass Book, etc.
e) the provision of elementary knowledge of Computers in Accounting (to be introduced later on)
The modules one to seven (Core Modules) have been considered essential for all learners to study. However, the learners are expected to opt for any one module out of two optional modules depending on his/her interests.

OBJECTIVES

This course aims at enabling the learners to:
develop skills of recording business transactions, maintaining accounts and interpreting the results thereof

  • develop skills to prepare Accounting Vouchers to increase competence for employment.
  • join higher stream of accounting education.
  • join professional Courses in Accounting Stream.

DISTRIBUTION OF MARKS

S.No.

Core Modules

 Marks

Time (Hrs)

1

Introduction to Financial Accounting

6 17

2

Accounting terms, Accounting
equation and Journal

6 16

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

IMPORTANT NOTE FOR PAPER SETTERS AND LEARNERS
APPLICATION:

Paper setters may set questions asking journal entries for marks not exceeding 20. Such questions can be from one topic or combination of topics.

Module 1. Introduction to Financial Accounting                        

6 Marks

Approach

This module has been designed to introduce Accounting to learners. This module will familiarise the learners with Basic Assumptions, Concepts and Conventions of Accounting.

Prerequisite Knowledge

General idea of profit or loss, transactions.

Content Units

Unit 1. Accounting-An Introduction

Business transactions, Book-keeping, Accounting and its branches.

Nature, functions and objectives of Financial Accounting.

 Unit 2. Accounting Assumptions:

Meaning, Assumptions: Business Entity, Money Measurement, Going Concern and Periodicity.

Unit 3. Accounting Concepts

Meaning, concepts: Matching, Accrual, Realisation and Dual Aspect Concept.

Unit 4. Accounting Conventions

Meaning, Conventions: Consistency, Full disclosure, Materiality, Conservatism.

Module 2: Accounting Terms, Accounting Equation and Journal:                              

6 Marks

Approach

This module had been designed to familiarise the students with different accounting terms, accounting equation and journal approach to accounting. This will enable them, i) to prepare Accounting equation. ii) to make journal entires for business transactions.

Pre-Requisite Knowledge

Familiarity with items of merchandise and Mathematical equation.

Content Units

Unit 1. Accounting Terms

Meaning and significance of different Accounting terms like Assets, Liabilities, Capital, Revenues and Expenses.

Unit 2. Accounting Equation

Need of Accounting equation, Meaning and preparation of Accounting equation.

Unit 3. Rules of Accounting

Meaning of Accounts, Type of Accounts: Assets, Liabilities, Capital, Revenue and Expense, Rules of Debit and Credit on the basis of Accounting Equation.

Unit 4. Journal

Meaning, classification of journal into General journal and special journals (with examples). Incorporation of journal entries involving different accounts.

Unit 5: Cash BookMeaning, types-Simple Cash Book, Two column Cash Book and Three column Cash Book.


 

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