NIOS Accountancy Syllabus Class 12 - Everything You Need to Know

Learn to Master the NIOS Accounting Syllabus Class 12 with 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 Accounting (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, old papers, and answers. When you have Unnati Education by your side, you'll have the confidence and assistance you require to plan your exam effectively and score high.

Full Syllabus of Accountancy (320) - NIOS Class 12

Insert the complete syllabus text for Accountancy (320) with the subjects.

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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.

Whether it's Delhi, Uttar Pradesh, Bihar, Rajasthan, or even the UAE or Nepal, Unnati Education supports students PAN India and globally with our:

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• Solved Previous Year Papers and PDFs
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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.

NIOS Accountancy (320) Syllabus Bifurcation – Class 12

Total Lessons: 34 (Including 4 Optional Lessons)

Module-Wise Distribution

📘 Module 1: Accounting – An Introduction (8 Lessons)

• TMA (40%): L-1 Accounting: An Introduction, L-2 Accounting Concepts, L-3 Accounting Conventions and Standards, L-7 Cash Book, L-8 Special Purpose Books
• Public Exam (60%): L-4 Accounting for Business Transactions, L-5 Journal, L-6 Ledger

💻 Module 2: Trial Balance and Computers (5 Lessons)

• TMA: L-9 Trial Balance, L-10 Bank Reconciliation Statement, L-11 Bills of Exchange
• Public Exam: L-12 Errors and their Rectification, L-13 Computer and Computerised Accounting System

📊 Module 3: Financial Statements (8 Lessons)

• TMA: L-14 Depreciation, L-15 Provisions and Reserves
• Public Exam: 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

👥 Module 4: Partnership Accounts (4 Lessons)

• TMA: L-22 Partnership: An Introduction
• Public Exam: L-23 Admission of a Partner, L-24 Retirement and Death of a Partner, L-25 Dissolution of a Partnership Firm

🏢 Module 5: Company Accounts (5 Lessons)

• TMA: L-26 Company: An Introduction, L-30 Issue of Debentures
• Public Exam: L-27 Issue of Shares, L-28 Forfeiture of Shares, L-29 Reissue of Forfeited Shares

📈 Module 6: Analysis of Financial Statements (4 Lessons)

• TMA: L-31 Financial Statement Analysis - An Introduction
• Public Exam: L-32 Accounting Ratio-I, L-33 Accounting Ratio-II, L-34 Cash Flow Statement

💡 Optional: Module 6 (Alternative) – 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

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📄 Question Paper Design – Accountancy (Code: 320)

Max Marks: 100   |   Time: 3 Hours

1. Weightage by Objectives

• Knowledge: 20 Marks (20%)
• Understanding: 30 Marks (30%)
• Application: 50 Marks (50%)

2. Weightage by Type of Questions

Type	No. of Questions	Marks per Question	Total Marks
MCQs (1 Mark)	20	1	20
Other Objective (1×2)	7	2	14
Other Objective (1×4)	4	4	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 internal choices.

3. Weightage by Content (Modules)

• Module 1 – Accounting: An Introduction: 10 Marks
• Module 2 – Trial Balance and Computers: 10 Marks
• Module 3 – Financial Statements: 20 Marks
• Module 4 – Partnership Accounts: 20 Marks
• Module 5 – Company Accounts: 20 Marks
• Module 6 – Analysis of Financial Statements: 20 Marks
• OR Module 7 – Application of Computers in Financial Accounting: Alternative to Module 6

4. Difficulty Level of Question Paper

• Difficult: 25% – 25 Marks
• Average: 45% – 45 Marks
• Easy: 30% – 30 Marks

Updated for: NIOS 2025 Examination | Subject Code: 320

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Unnati Education is more than simply a coaching center. It's a platform that was designed to help students who've had difficulties or failures in their academic journey. Here's 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.
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• Experienced Faculty: Our faculty members know their NIOS disciplines with many years of expertise.
• Stream 2 & 3 Admission Guidance: Whether for improvement, compartment, or direct admissions, we help complete the process step-by-step.

How We Support Your Exam Journey

• Syllabus-based Notes: We offer specific notes on both sections of Accountancy.
• TMA Assistance: Receive help to solve TMAs marked by tutors for timely submission.
• Previous Year Questions: Access solved papers to learn about exam patterns and common questions.
• Practice Sets & Assignments: The more you practice, the better. We provide everything to prepare you fully.
• Exam Tips & Strategies: Learn time management, answer-writing, and question strategies from experts.

Useful Materials for NIOS Accountancy Students

If you're searching for:

• Notes
• TMA Solutions
• Previous Year Papers
• Sample Paper PDFs
• Current Year Question Papers
• Exam Tips

We have it all — fully organized and available for:

• Mediums: English & Hindi
• Subject Code: 320
• Format: Printable & WhatsApp-Ready PDF
• Syllabus: Updated for 2025 Exams

FAQs – NIOS Class 12 Accountancy Syllabus

1. How many modules are in NIOS Accountancy (320)?
   There are two main courses — Accounting as a Process and Final Accounts Preparation — covering partnership and non-profit organization topics.
2. Is Accountancy difficult in NIOS Class 12?
   If studied systematically, Accountancy is among the top-scoring subjects. Our notes and TMA help simplify it.
3. Can I get TMAs solved for Accountancy (320)?
   Yes. Unnati Education provides fully solved Tutor-Marked Assignments in both English and Hindi.
4. What is the passing mark for NIOS Accountancy Class 12?
   You must score at least 33% in the combination of theory and TMA marks to pass.
5. Do you provide coaching for improvement or compartment students?
   Absolutely. We specialize in fast-track and full syllabus coverage for Stream 2 and Stream 4 students.

Final Word: Get Started Strong with the NIOS Accounting Syllabus Class 12

Success at NIOS begins with smart planning and structured study. The NIOS Accountancy syllabus for Class 12 is designed to develop both conceptual clarity and practical accounting skills. With Unnati Education, you don’t just receive materials — you build the confidence to excel.

Whether it’s TMAs, notes, practice questions, or mock tests, we guide you from Day 1 to the day you succeed.