Sr.Secondary : Accountancy (320)

By Ms. Anshul Kharbanda | National Institute of Open Schooling (NIOS)

Learners enrolled: 410

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 analyze, 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.

Summary

Course Status :	Completed
Course Type :	Core
Language for course content :	English
Duration :	24 weeks
Category :	School
Credit Points :	10
Level :	School
Start Date :	19 Oct 2023
End Date :	31 Mar 2024
Enrollment Ends :	31 Mar 2024
Exam Date :

Page Visits

Course layout

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

Books and references

Instructor bio

Ms. Anshul Kharbanda

National Institute of Open Schooling (NIOS)

Ms. Anshul Kharbanda works as an Academic Officer (Accountancy) and External Relations Coordinator in National Institute of Open Schooling (NIOS). She has done Post Graduation in Commerce, B.Ed. and having a rich teaching experience. Before joining NIOS as an Academic Officer, she has worked as a teaching faculty in various C.B.S.E and I.C.S.E. schools of the country.

She holds the Chair of the Asian Region of COMOSA. She is also a team leader for Gender-Green Teacher (GGT) Programme, training teachers on issues relating to gender and environment and the coordinator for Peer-to Peer Quality Assurance Audit between NIOS and Open School, Bangladesh Open University (OS-BOU).

Course certificate

For Senior Secondary Level Passing Certificate

1. In order to obtain Senior Secondary (12th) passing certificate from NIOS, the learners are required to enroll in minimum five subjects including one or maximum two languages on SWAYAM. For examination and certification, the learners must also enroll with NIOS.

2. The admission in NIOS is done through online mode only. The learner can visit the official website of NIOS i.e., www.nios.ac.in or www.sdmis.nios.ac.in The learner can also visit the Regional Centre or nearest AI (study Centre) or designated Common Service Centre (CSC), the list of which is available on the website and take help for online admission in NIOS.

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