NIOS Accountancy Syllabus Class 12 - Everything You Need to Know
Learn to master the NIOS Accounting Syllabus Class 12 by Unnati Education
NIOS Accountancy Syllabus Class 12 - Everything You Need to Know
Learn to master the NIOS Accounting Syllabus Class 12 by Unnati Education
Do you struggle to figure out the material you need to learn in your NIOS Accountancy syllabus class 12? Are you unsure where to start or how to finish everything in time? No matter if you're taking the test for the first time, hoping to boost your marks or are preparing for the On-Demand Exam, knowing the Accountancy (320) curriculum is the first step towards success.
This guide will take you through the complete syllabus, the format of the question paper and study aids such as TMAs, notes and old papers, and answers. When you have Unnati Education by your side you'll have the confidence and assistance you require to be able to plan your exam confidently and score high.
Full Syllabus of Accountancy (320) - NIOS Class 12
Course Structure: The NIOS Class 12 Accountancy (320) syllabus for 2025-26 is divided into 3 modules: Accounting Process, Final Accounts, and Partnership Accounts, with 22 lessons in total. Total marks: 80 (Theory) + 20 (TMA), totaling 100 marks.
- Module A: Accounting Process
- Lesson 1: Accounting Concepts and Conventions
- Lesson 2: Double Entry System
- Lesson 3: Journal
- Lesson 4: Ledger
- Lesson 5: Trial Balance
- Lesson 6: Subsidiary Books
- Lesson 7: Bank Reconciliation Statement
- Module B: Final Accounts
- Lesson 8: Capital and Revenue
- Lesson 9: Depreciation
- Lesson 10: Trading and Profit & Loss Account
- Lesson 11: Balance Sheet
- Module C: Partnership Accounts
- Lesson 12: Partnership Accounts - Basic Concepts
- Lesson 13: Revaluation of Assets and Reassessment of Liabilities
- Lesson 14: Retirement/Death of a Partner
- Lesson 15: Admission of a Partner
- Lesson 16: Dissolution of Partnership Firm
- Lesson 17: Accounts of Non-Trading Organisations
- Module D: Company Accounts
- Lesson 18: Accounting for Share Capital
- Lesson 19: Accounting for Debentures
- Lesson 20: Analysis of Financial Statements
- Lesson 21: Accounting Ratios
- Lesson 22: Cash Flow Statement
Marks Distribution (Theory - 80 Marks):
| Module | Marks |
|---|---|
| Module A: Accounting Process | 20 |
| Module B: Final Accounts | 20 |
| Module C: Partnership Accounts | 20 |
| Module D: Company Accounts | 20 |
| Total Theory | 80 |
| TMA (Internal) | 20 |
| Grand Total | 100 |
For the full official syllabus PDF, click here to request on WhatsApp.
Bifurcation of Syllabus in Accountancy – 320 (Senior Secondary Level)
Total no. of Lessons = 34 (4 optional)
| MODULE | TMA (40%) (14 lessons) |
Public Examination (60%) (20 lessons) |
|---|---|---|
| 1. Accounting: An Introduction (8 lessons) |
L-1 Accounting: An Introduction L-2 Accounting Concepts L-3 Accounting Conventions and Standards L-7 Cash Book L-8 Special Purpose Books |
L-4 Accounting for Business Transactions L-5 Journal L-6 Ledger |
| 2. Trial Balance and Computers (5 lessons) |
L-9 Trial Balance L-10 Bank Reconciliation Statement L-11 Bills of Exchange |
L-12 Errors and their Rectification L-13 Computer and Computerised Accounting System |
| 3. Financial Statements (8 lessons) |
L-14 Depreciation L-15 Provisions and Reserves |
L-16 Financial Statements: An Introduction L-17 Financial Statements - I L-18 Financial Statements - II L-19 NPO: An Introduction L-20 Financial Statements (NPOs) L-21 Accounts from Incomplete Records |
| 4. Partnership Accounts (4 lessons) | L-22 Partnership: An Introduction |
L-23 Admission of a Partner L-24 Retirement and Death of a Partner L-25 Dissolution of a Partnership Firm |
| 5. Company Accounts (5 lessons) |
L-26 Company: An Introduction L-30 Issue of Debentures |
L-27 Issue of Shares L-28 Forfeiture of Shares L-29 Reissue of Forfeited Shares |
| 6. Analysis of Financial Statements (4 lessons) | L-31 Financial Statement Analysis - An Introduction |
L-32 Accounting Ratio - I L-33 Accounting Ratio - II L-34 Cash Flow Statement |
| 6. Application of Computers in Financial Accounting (4 lessons) | L-35 Electronic Spreadsheet |
L-36 Use of Spreadsheet in Business L-37 Graphs and Charts for Business L-38 Database Management System for Accounting |
QUESTION PAPER DESIGN
320
Subject : Accountancy Level : Senior Secondary
Maximum Marks: 100 Time: 3 Hours
1. Weightage by Objectives
| OBJECTIVES | MARKS | % OF TOTAL MARKS |
|---|---|---|
| KNOWLEDGE | 20 | 20% |
| UNDERSTANDING | 30 | 30% |
| APPLICATION | 50 | 50% |
| Total | 100 | 100% |
2. Weightage by type of Questions
| Types of questions | No. of questions | Marks per question | Total marks |
|---|---|---|---|
|
OBJECTIVE (OBJ) MCQs (1 mark) Other (1×2 = 2 marks) Fill ups/match/complete the statements Other (1×4 = 4 marks) True/False/short objective questions |
20 7 4 |
1 2 4 |
20 14 16 |
| VERY SHORT ANSWER (VSA) | 6(3*) | 2 | 12 |
| SHORT ANSWER (SA) | 6(3*) | 3 | 18 |
| LONG ANSWER (LA) | 4(2*) | 5 | 20 |
| Total | 47 | 100 |
* VSA, SA and LA have an internal choice.
3. Weightage by Contents
| Modules | Marks |
|---|---|
| 1. Accounting: An Introduction (8 lessons) | 10 |
| 2. Financial Statements (5 lessons) | 10 |
| 3. Financial Statements (3 lessons) | 20 |
| 4. Partnership Accounts (4 lessons) | 20 |
| 5. Company Accounts (5 lessons) | 20 |
| 6. Analysis of Financial Statements (4 lessons) | 20 |
| 7. Application of Computers in Financial Accounting (4 lessons) — OR — Computerised Accounting | 10 |
| Total | 100 |
4. Difficulty Level of the Question Paper
| LEVEL | PERCENTAGE | MARKS |
|---|---|---|
| DIFFICULT | 25% | 25 |
| AVERAGE | 45% | 45 |
| EASY | 30% | 30 |
| Total | 100% | 100 |
Your Academic Companion: Unnati Education
Students who join Unnati Education don't only receive tuition they receive an entire system of support. Starting with the NIOS Accountancy syllabus class 12 to TMA writing assistance, help with assignments, one-on-one mentoring, and even video lessons based on concepts, Unnati Education's goal is to assist students in understanding the most complicated concepts.
If it's Delhi, Uttar Pradesh, Bihar, Rajasthan, or even the UAE or Nepal, Unnati Education supports students PAN India and globally with our
- Live and Recorded Online Classes
- Complete TMA Solutions for English & Hindi Medium
- Solved Previous Year Papers and PDFs
- Doubt Sessions and Personal Guidance
- NIOS On-Demand Exam Preparation Help
We offer well-organized and structured notes based on the syllabus, practice files, question banks, and assignments to ensure that you don't get lost in the abysmal NIOS course.
Why Students Prefer Unnati for NIOS Coaching
Unnati Education is more than simply a coaching center. It's a platform designed to help students who've had difficulties or failures in their academic journey. The reasons why our students rate us 5 stars:
- Personalized Coaching - Not all students learn in the same manner. We create customized learning programs according to your requirements.
- Quick Delivery of Study Materials - Need TMAs solved or briefings urgently? We will deliver within 24-48 hours by WhatsApp as well as Email.
- Our faculty members are experts - they know their NIOS disciplines with many years of expertise.
- Stream 2 & 3 Admission Guidance - If you're offering improvement, compartment, or direct admissions, we will help to complete the process step by step.
How We Support Your Exam Journey
- Syllabus-based Notes - We offer specific notes on both sections of accounting.
- TMA Assistance - Receive help to solve TMAs marked by Tutors to ensure timely submission.
- Questions from the previous year - Access the solved papers to learn about the patterns and frequently asked questions.
- Study Sets, Assignments, and Practice - The more you practice, the better. We make sure you're prepared for the exam.
- Exam Tips and Directions - Learn the art of managing time, question strategies for selection, and answer-writing strategies from experienced mentors.
Useful Materials for NIOS Accountancy Students
If you're searching for notes, TMAs, previous year's exam paper, exam tips, current year question paper, exam tips, and examples of paper PDFs, we have them all organized and available for:
- English & Hindi Medium Students
- Subject Code: 320
- Format: Printable & WhatsApp Ready PDF
- Current Syllabus: Updated for 2025 Exams
Final Word: Get Started Strong with the NIOS Accounting Syllabus Class 12
Achieving success at NIOS starts by understanding how to study and following a well-organized study program. The NIOS Accountancy syllabus for class 12 is well-designed to teach you basic knowledge and practical abilities in accounting.
With the help of Unnati Education, you gain more than just study materials you get the confidence to do very well. If you're preparing for your NIOS Class 12 Exam in Accountancy, we can help you with the Accountancy (320) syllabus, including TMAs, notes, and practice questions. We are here to assist you from the beginning until you're confident in passing.
Reach out to Unnati Education today to start your accounting journey the best way!
FAQs - NIOS Class 12 Accountancy (320)
How many modules are there in NIOS Accountancy (320)?
Two main parts:
• Part A: Accounting Process (Journal, Ledger, Trial Balance, Subsidiary Books, etc.)
• Part B: Final Accounts (Sole Proprietor, Partnership, NPO, Company Accounts, Ratio Analysis)
Is NIOS Class 12 Accountancy difficult?
Not at all! It’s one of the HIGHEST scoring subjects in NIOS. With proper step-by-step coaching & practice, even weak students score 70–95+ marks easily.
Do you provide solved TMA for Accountancy (320)?
Yes, 100%! Ready-to-submit handwritten/typed TMA in Hindi & English — latest 2025 pattern, guaranteed full 20/20 marks.
What are the passing marks in Accountancy (320)?
Overall 33% → minimum 27/80 in theory + 7/20 in TMA. TMA submission is compulsory.
Can you help compartment/failed/improvement students?
Absolutely! We specialize in Stream 2 & Stream 4 (On-Demand) fast-track batches. Complete syllabus in 2–3 months + personal doubt clearing → thousands of failed students clear with 80+ marks every year.
Contact Unnati Educations - Your Academic Lifeline
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