BED 132 Teaching of Accountancy Notes for GGSIPU B.Ed Sem 2

Written by Prateek Talwar, Founder, Unnati Educations · Reviewed by Sheetal Kirola, Academic Head, M.Ed. · Checked against B.Ed Course Curriculum (Two Years), syllBEd210823.pdf · Updated 14 October 2026 · Editorial policy

Scheme: B.Ed Course Curriculum (Two Years) | Applies to: session 2023-24 onwards | Verified against: syllBEd210823.pdf, 13 October 2026

BED 132 Teaching of Accountancy at a glance: GGSIPU B.Ed Sem 2 credits, units and exam pattern

BED 132 is one of 18 "Teaching of" papers (BED116 to BED150). It trains you to plan, teach and assess Accountancy for Classes XI and XII, so it asks for lesson plans and test design, not journal entries.

It sits with the other GGSIPU B.Ed Semester 2 papers.

For end-term minimums and re-appear, see GGSIPU Ordinance 11 (examinations and results).

BED 132 Teaching of Accountancy Notes unit-wise: 33 topics and 91 exam questions across 4 units

These GGSIPU B.Ed Sem 2 Teaching of Accountancy notes close every unit with a Quick Revision Table and an Exam Questions page. Notes for the other papers of the course sit under GGSIPU B.Ed notes.

BED 132 Unit 1: Accountancy in school curriculum

Pages 4 to 17, 8 topics: AICPA and AAA definitions, the rationale for school Accountancy, objectives through revised Bloom, RCEM and ABCD, an NCERT Class XI textbook appraisal, Tyler and Taba, a CBSE / ISC / NIOS comparison and eight values. Exam page: 14 short-answer, 8 long-answer.

BED 132 Unit 2: Planning, Designing and Transaction

Pages 18 to 35, 9 topics. Micro teaching (the Indian 36-minute cycle) covers all six skills with commerce examples, such as introducing depreciation through a ₹20,000 mobile phone. Then three types of plan, twelve methods up to a 7E lesson on the Bank Reconciliation Statement, three blended models, SWAYAM, DIKSHA and practice sets. Exam page: 15 short-answer, 9 long-answer.

Quick look: problem-solving method on a trial balance that does not tally (from page 26)

1. Identify the problem: the trial balance is out by ₹540.
2. Collect data: re-check casting, posting and balancing.
3. Form a hypothesis: a wrong-side posting or a casting error.
4. Test it: locate the error and rectify it.
5. Conclude: the trial balance agrees.

BED 132 Unit 3: Evaluation in Accountancy

Pages 36 to 50, 8 topics: evaluation types, CCE under RTE 2009 Section 29, a Balance Sheet checklist, open book and online exams, a rubric for a final accounts project, a 40-mark blueprint on Journal, Ledger and Trial Balance, Bloom-level questions and common Accountancy errors with remedies. Exam page: 15 short-answer, 8 long-answer.

BED 132 Unit 4: Professional Development of an Accountancy teacher

Pages 51 to 63, 8 topics. Teacher qualities lead into accounting as a profession, from the 1854 Edinburgh society to ICAI (1 July 1949). Then TallyPrime voucher keys and Busy, Schön and Gibbs on reflection, attendance and stock registers, professional development at three levels, five academic forums and action research. Exam page: 14 short-answer, 8 long-answer.

BED 132 exam corner: 58 short-answer and 33 long-answer questions by unit

Each unit ends with "Short Answer Questions (2–5 Marks)" and "Long Answer Questions (10–15 Marks)", listed without separate model answers; a topic in the same unit answers each.

The BED 132 notes list 58 short-answer and 33 long-answer exam questions across 4 units, plus 11 exam-tip boxes.

• Unit I (10–15 Marks): Critically appraise any Accountancy textbook of Class XI or XII. Pointer: the twelve criteria on page 10, then the NCERT Class XI appraisal.
• Unit II (2–5 Marks): Differentiate between a workbook and a practice set. Pointer: separate exercises vs one full accounting cycle.
• Unit III (2–5 Marks): Differentiate between a checklist and an observation schedule. Pointer: Yes / No only vs degree or frequency (page 40).
• Unit IV (10–15 Marks): Prepare an action research plan for a problem in the Accountancy classroom. Pointer: Corey's definition, six steps, the ledger-posting project on page 61.

More practice sits in the BED 132 important questions.

Integration with Business Studies and Mathematics in commerce teaching: excerpt from page 11 of the BED 132 notes

Excerpt from page 11

What integration means

Integration, also called correlation, means linking Accountancy with other subjects so that learning becomes meaningful, connected and less repetitive. A student who meets the same idea in two classes understands it better when the teacher shows the link openly. Accountancy is most closely tied to three subjects: Business Studies, Mathematics and Economics.

Accountancy and Business Studies

Business Studies explains how a business is organised and financed; Accountancy records the money side of the same decisions. When students study forms of business organisation, the accounts of a sole trader, a partnership and a company follow naturally. The partnership deed taught in Business Studies supplies the profit-sharing ratio, interest on capital and the rules for admission or retirement of a partner that students later work out in Accountancy.

Company formation, shares and debentures lead straight to the issue and forfeiture of shares and the issue of debentures. Sources of business finance connect with how capital and loans are treated in the books, financial management links with working capital, financial statements and ratios, and the small business and GST topic links with recording GST invoices.

Accountancy and Mathematics

Almost every Accountancy chapter uses a Mathematics skill. Addition and subtraction are needed for balancing accounts and preparing the Trial Balance. Percentages appear in discount, commission, GST and profit percentage. Ratio and proportion drive the profit-sharing ratio, the sacrificing and gaining ratios and accounting ratios. Simple and compound interest are used for interest on capital, drawings and loans, and for depreciation on the written-down value method.

For the teacher, this means a weak Mathematics base often shows up as an Accountancy problem. Revising the related Mathematics for a few minutes before a numerical lesson saves time later and lowers the fear of numbers that many commerce learners carry. A short integrated period, such as interest on capital taught with simple interest and the partnership deed, shows the class that these subjects describe one business, not three separate ones.

Do the BED 132 notes cover the full GGSIPU syllabus?

Yes for all four units: every official BED132 unit topic has its own section in the notes. The seven practical assignments (do any one) are not worked out separately.

Official source: GGSIPU B.Ed Course Curriculum (Two Years), session 2023-24 onwards (PDF); BED132 is on printed pages 58 and 59.

Every course in GGSIPU notes gets this topic-by-topic check before its page goes up.

Who writes and checks the BED 132 Accountancy notes?

• Prateek Talwar, author: Founder, Unnati Educations; ACS (ICSI); B.Com, University of Delhi; B.Ed counselling since 2020. Commerce is his core area. Profile of Prateek Talwar
• Sheetal Kirola, reviewer: Academic Head, M.Ed., 7 years of experience; checks lesson plan formats, micro-teaching skills and evaluation terms. Profile of Sheetal Kirola

The 2026-27 edition of these BED 132 Teaching of Accountancy IPU notes follows the session 2023-24 curriculum and adds NEP 2020 points such as PARAKH. Updated 14 October 2026; see our editorial policy.

The same team prepares GGSIPU important questions course by course.

BED 132 and the GGSIPU B.Ed Sem 2 papers it connects to

BED 132 has no lab paper; its practical credit is one field task from the GGSIPU B.Ed syllabus, such as a workbook on three Accountancy topics. Semester 2 papers that share ground with it:

• BED 106 Assessment of Learning: theory that Unit III applies to item analysis.
• BED 102 Learning and Teaching: social constructivism behind the Unit II 7E lesson.
• BED 108 Experiential Learning: games, role play and projects, used in the Unit II mock shop.
• BED 110 Entrepreneurship in Education: sources of finance, also in the Unit I integration table.
• BED 154 PSE-II: co-curricular activities, a CCE journal and action research, matching Units II, III and IV.
• BED 104 and BED 152, and your second pedagogy paper, for example BED 134 Teaching of Business Studies or BED 138 Teaching of Economics.

How to write BED 132 answers: board-comparison tables, Accountancy examples and ten-to-fifteen-mark structures

For the 75-mark theory exam, the notes' exam-tip boxes give a fixed order for long answers.

Methods: meaning, given by, steps, an example from Accountancy, merits, limitations. The page 28 tip puts the steps and the commerce example at the centre.

Board comparison: for CBSE, ISC and NIOS, draw the table first, then three or four strengths and limitations of each board, then suggestions (page 15).

Textbook appraisal: name a real book, NCERT Class XI or XII, and follow meaning, importance, criteria, strengths, limitations, suggestions.

Lesson plans: draw journal, T-account and final account formats with straight lines and mark the Dr. and Cr. sides, as the page 21 tip advises.

Worked example: "Explain the project method with an example from Accountancy" (10–15 Marks)

1. Meaning: a whole-hearted, purposeful activity in a social setting.
2. Given by: W.H. Kilpatrick, 1918, from Dewey's pragmatism.
3. Steps: situation, choosing and purposing, planning, executing, evaluating, recording.
4. Example: students keep the school canteen accounts for a month and report.
5. Merits vs limitations: learning by doing vs time, cost and syllabus pressure.

Practise this format on GGSIPU B.Ed important questions.

BED 132 Accountancy notes FAQs

How do I get the full BED 132 notes?

The full BED 132 notes come as a printed book only; they are not available as a PDF. Message WhatsApp 9899436384 with the paper code and your delivery address, and the team shares the details there. Delivery takes a maximum of 5 to 7 days, depending on your location.

Is BED 132 a Semester 2 paper, and which batch does its syllabus apply to?

Yes. GGSIPU places the Pedagogy of School Subject papers, BED116 to BED150, in Semester 2 as Pedagogy (I) and (II), and BED 132 is one of them. This page follows the B.Ed Course Curriculum (Two Years) for session 2023-24 onwards, file syllBEd210823.pdf on ipu.ac.in. Students admitted earlier should compare their scheme with the unit list above.

What are the passing marks for BED 132?

BED 132 is marked out of 100: 75 in the theory exam, 15 for practical assignments or field engagement and 10 for minors. The B.Ed scheme of examination states pass marks as 40%, which is 40 out of 100. For minimum marks in the end-term exam and re-appear rules, refer to GGSIPU Ordinance 11 on ipu.ac.in, not unofficial figures.

Do the BED 132 notes teach journal entries and numericals?

No, and the paper does not ask for them. BED 132 is a teaching paper, so Accountancy content appears as teaching material: a straight line depreciation lesson, a 7E lesson on the Bank Reconciliation Statement and a 40-mark blueprint on Journal, Ledger and Trial Balance. You learn how to teach these topics to Classes XI and XII.

Which BED 132 unit is the biggest in the notes?

Unit II, Planning, Designing and Transaction, runs 18 of the 63 pages, with 9 topics and 24 exam questions. It carries micro teaching with six skills, three types of plan, twelve teaching methods and the blended learning models. Unit IV is the shortest at 13 pages, though its Tally and action research topics need careful revision.

Do I need to know Tally for BED 132?

You need working knowledge of Tally, which is exactly what Unit IV of the syllabus asks for. The notes explain TallyPrime company creation, groups and ledgers, voucher keys from F4 Contra to F9 Purchase, GST features and reports, then compare Busy, Marg, Zoho Books and GnuCash. Spreadsheet use is covered through functions like SLN, PMT and VLOOKUP.

Get the full BED 132 Teaching of Accountancy Notes on WhatsApp

These Teaching of Accountancy notes in English come as a 63-page printed book, not as a PDF.

Delivery takes a maximum of 5 to 7 days, depending on your location.

Order the BED 132 notes book on WhatsApp (4 units, 63 pages)

Unnati Educations is an independent education provider based in Vikaspuri, Delhi. We are not affiliated with, authorised by, or endorsed by Guru Gobind Singh Indraprastha University (GGSIPU). 'GGSIPU' and 'IPU' are used only to describe the syllabus our notes follow. For official information, visit ipu.ac.in.