Accounting is the process of recording financial events, analyzing them, preparing reports on the analysis, and then compiling the reports to produce financial statements. It’s also about providing information to people about these financial events and reports in a language that they can understand. The goal of accounting is to make sense of all these transactions in order to create an accurate financial picture. Accountants are in demand in most industries. However, traditional accountancy is becoming less popular due to new emerging technologies. As a result, accountancy is evolving with the introduction of new skill sets and tools. Regardless, accounting is an important part of every company’s finances. It’s not just about numbers and calculations, it also involves management and business decisions that affect the company’s future
Senior Secondary Accountancy Syllabus
Following are some of the chapters that students will have to learn in their senior secondary:
|
Sl. No. |
Module |
Lesson |
|---|---|---|
|
1 |
Module-I : Basic Accounting |
1. Accounting – An Introduction 2. Accounting Concepts 3. Accounting Conventions and Standards 4. Accounting for Business Transactions 5. Journal 6. Ledger 7. Cash Book 8. Special Purpose Books |
|
2 |
Module-II : Trial Balance and Computers |
9. Trial Balance 10. Bank Reconciliation Statement 11. Bills of Exchange 12. Errors and their Rectification 13. Computer and Computerised Accounting System |
|
3 |
Module-III : Financial Statements |
14. Depreciation 15. Provision and Reserves 16. Financial Statements – An Introduction 17. Financial Statements – I 18. Financial Statements II 19. Not for Profit Organisations – An Introduction 20. Financial Statements (Not for Profit Organisations) 21. Accounts From Incomplete Records |
|
4 |
Module-IV : Partnership Accounts |
22. Partnership – An Introduction 23. Admission of a Partner 24. Retirement and Death of a Partner 25. Dissolution of a partnership firm |
|
5 |
Module-V :Company Accounts |
26. Company – An Introduction 27. Issue of Shares 28. Forfeiture of Shares 29. Reissue of Forfeited Shares 30. Issue of Debentures |
|
6 |
Module-VI : Analysis of Financial Statements |
31. Financial Statements Analysis-An Introduction 32. Accounting Ratios-I 33. Accounting Ratios-II 34. Cash Flow Statement |
|
7 |
Module-VII :Application of Computers in Financial Accounting |
35. Electronic SpreadSheet 36. Use of Spread-sheet in Business Application 37. Graphs and Charts for Business 38. Database Management System for Accounting |
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