NIOS CLASS 12TH ACCOUNTANCY (320) GOLDEN SERIES IN ENGLISH MEDIUM

Module 1. Introduction to Financial Accounting

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:
Content Units
Unit 1. Accounting Terms Meaning and significance of different Accounting terms like
Assets, Liabilities, Capital, Revenues and Expenses.
Unit 2. Accounting Equation
Unit 3. Rules of Accounting
Unit 4. Journal
Unit 5: Cash Book

Module 3 Voucher Approach in Accounting
Unit 1: Vouchers and their preparation
Unit 2 Day Book and Subsidiary Day Books
Unit 3: Recording the vouchers into Day Books
Unit 4: Recording the Vouchers into Subsidiary Day Books
Unit 5: Ledger Posting of Day Book
Unit 6: Posting of Subsidiary Day Books
Unit 7: Trial Balance
Unit 8: Errors and their Rectification

Module 4: Bank Reconciliation Statement
Units 1: Bank Reconciliation Statement

Module 5: Financial Statements
Unit 1: Capital and Revenue
Unit 2: Preparation of Trading and Profit and Loss Account and Balance Sheet
Unit 3: Preparation of Trading and Profit and Loss A/c and Balance Sheet (with
adjustments).

Module 6 : Partnership Accounts
Unit 1: Partnership-General
Unit 2: Admission of Partner
Unit 3: Retirement and Death of a Partner
Unit 4: Dissolution of a Partnership Firm

Module 7: Accounting for Share Capital
Unit 1: Joint Stock Company – An Introduction
Unit 2: Issue of Shares
Unit 3: Forfeiture and Reissue of Forfeited Shares

Module 8: Analysis of Financial Statements
Unit 1:Ratio Analysis – An Introduction
Unit 2 : Accounting Ratios - I
Unit 3 : Accounting Ratios – II
Unit 4: Funds Flow Statement - I
Unit 5: Funds Flow Statement - II

Module 9: Final Accounts of Non-Trading Organisations
Unit 1: Accounts of Non-Trading Organisations-I
Unit 2: Accounts of Non-Trading Organisations-II

NOTE- You will get all important questions with answers.
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