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NIOS

Sr.Secondary : Accountancy (320)

NIOS via Swayam

Overview

Accounting as a language of business is gaining importance in the fast changing economic scenario, liberalization and globalization being the primary causes for such change. This course in Accountancy provides a firm foundation in basic accounting concept sand also acquaints learners with changes in methodology concerning particular aspects of the subject. The Course flows from developing basic understanding of the nature and purpose of accounting information to computerized accounting to orient learners to the basic knowledge of computers in the business world. The course is divided into 7 modules. The first module on Basic Accounting emphasizes on recording transactions in books of accounts while the second module of Trial Balance and Computers explains about the pre work done for perfect financial statements. The third module in Financial Statements of profit & Not for Profit organizations explains the preparation of financial statements by various organizations. The fourth module in Partnership Accounts explains how various types of accounts are maintained by Partnership firms under various situations. The fifth module in Accounting for Shares and Debentures orients learners of raising capital issuing shares and debentures by companies. The sixth module in Analysis of Financial Statements explains analysis of financial information of business to take corrective future measures while the seventh module in Application of Computer in Financial Accounting orients learners with accounting with the help of computers. This course will prepare learners to logically analyse, evaluate and respond to the changes which effect business transactions providing a firm base for higher education as well as sharpening skills for preparing for self-employment.

Syllabus

Week 01

L1 : ACCOUNTING – AN INTRODUCTION

L2 : ACCOUNTING CONCEPTS

Week 02

L3 : ACCOUNTING CONVENTIONS AND STANDARDS

Week 03

L4 : ACCOUNTING FOR BUSINESS TRANSACTIONS

L5 : JOURNAL

Week 04

L6 : LEDGER

Week 05

L7 : CASH BOOK

L8 : SPECIAL PURPOSE BOOKS

Week 06

L9 : TRIAL BALANCE

L10 : BANK RECONCILIATION STATEMENT

Week 07

L11 : BILLS OF EXCHANGE

Week 08

L12 : ERRORS AND THEIR RECTIFICATION

L13 : COMPUTER AND COMPUTERISED ACCOUNTING SYSTEM

Week 09

L14 : DEPRECIATION

L15 : PROVISIONS AND RESERVES

Week 10

L16 : FINANCIAL STATEMENTS : AN INTRODUCTION

L17 : FINANCIAL STATEMENTS : I

Week 11

L18 : FINANCIAL STATEMENTS - II

Week 12

L19 : NOT FOR PROFIT ORGANISATION - AN INTRODUCTION

Week 13

L20 : FINANCIAL STATEMENTS (NOT FOR PROFIT ORGANISATION)

Week 14

L21 : ACCOUNTS FROM INCOMPLETE RECORDS

Week 15

L22 : PARTNERSHIP : AN INTRODUCTION

Week 16

L23 : ADMISSION OF A PARTNER

Week 17

L24 : RETIREMENT AND DEATH OF A PARTNER

Week 18

L25 : DISSOLUTION OF PARTNERSHIP FIRM

Week 19

L26 : COMPANY : AN INTRODUCTION

L27 : ISSUE OF SHARES

Week 20

L28 : FORFEITURE OF SHARES

Week 21

L29 : REISSUE OF FORFEITED SHARES

Week 22

L30 : ISSUE OF DEBENTURES

Week 23

L31 : FINANCIAL STATEMENTS ANALYSIS - AN INTRODUCTION

L35 : ELECTRONIC SPREAD SHEET

Week 24

L32 : ACCOUNTING RATIOS - I

L36 : USE OF SPREADSHEET IN BUSINESS APPLICATIONS

Week 25

L33 : ACCOUNTING RATIOS - II

L37 : GRAPHS AND CHARTS

Week 26

L34 : CASH FLOW STATEMENT

L38 : DATABASE MANAGEMENT SYSTEM

Taught by

Ms. Anshul Kharbanda

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