Accountancy Syllabus (12th) 

Course Structure of Accountancy

S.NO. Core Modules MarksHours
1Introduction to Financial Accounting617
2Accounting terms, Accounting equation and Journal616
3Voucher Approach in Accounting1240
4Bank Reconciliation Statement615
5Financial Statements1530
6Partnership Accounts2045
7Accounting for Share Capital1552
8Analysis of Financial Statements2045
9Final Accounts of Non-Trading Organisation

Accountancy (320) Course

Module I : Basic Accounting Module V : Accounting for Shmare and Debentures
1. Accounting - An Introduction1. Company - An Introduction
2. Accounting Concepts2. Issue of Shares
3. Accounting Conventions and Standards3. Forfeitrue of Shares
4. Accounting for Business Transactions4. Reissue of Debentures
5. Journal5. Issue of Debentures
6. Ledger6A. Analysis of Financial Statements
7. Cash Book1. Financial Statements Analysis-An Introduction
8. Special Purpose Books 2. Accounting Ratios-I
Module II : Trial Balance and Computers3. Accounting Ratios-II
1. Bank Reconciliation Statement4. Cash Flow Statement
2. Trial BalanceOR
3. Errors and their Rectification6B. Elementary Cost Accounting
4. Computer and Computerised Accounting System1. Cost Accounting-An Introduction
Module III : Financial Statements of Profit and Not for Profit organisations 2. Basic Cost Concepts
1. Financial Statements - An Introduction3. Cost Sheet
2. Financial Statement - I4. Materials and Stores
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

NIOS Board Streams

NIOS is running nationwide along with its various centres with the sole aim of giving necessary education to all student of any caste, creed, gender and religion and also known as an autonomous educational organization. NIOS is specialized in offering various Course along with basic Secondary and Senior Secondary level courses. Besides, it also provides the opportunity to fail 10th and 12th students in clearing or passing the exams without wasting a year.






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