NEB Accountancy – Syllabus / Course

Grade – XI

Full Marks 100

 TH 150

Unit – 1:  Book Keeping and Accounting concept    ( 8  TH)

  – Meaning and concept of Book-keeping and accounting

  – Origin and evolution of Book-keeping

  – Definition of Book-keeping and accounting

  – Function of accounting

  – Scope of Accounting

  – Objectives of Accounting

  – Double entry Book-keeping

Unit – 2: Rewarding of Transactions    ( 20  TH)

  – Basic terminologies

  – Rules for debit and credit

  – Book of Original Entry

  – Ledger Accounts

  – Sub-division of Journals

   – Purchase book

   – Sales book

   – Purchase return book

   – Sales return book

Unit – 3: Cash and Banking Transaction     (15  TH)

  – Conceptual foundation for cash and banking transactions

  – Cash Book

  – Bank Reconciliation Statement

Unit – 4: Trial Balance

Unit – 5: Journal Paper and Accounting Errors   ( 10  TH)

  – Journal paper

  – Accounting error and rectification of errors

Unit 6:  Capital and Revenue concept   ( 2  TH)

Unit – 7: Preparation of Final Account     (30  TH)

  – Trading Account

  – Profit and Loss Account

  – Balance Sheet

  – Preparation of final accounts

Unit – 8: Depreciation

  – concept and cause of depreciation

  – advantages  for providing depreciation

  – factors effecting the amount of depreciation

– Accounting treatment of depreciation under fired installment and reducing balance method

Unit – 9: Reserve and provision      (2  TH)

Unit – 10: Accounting for non-trading concern    (15 TH)

Read this one too :   MA in Geography Syllabus TU

  – Concept of non-trading concern

  – Receipt and payment accounts

  – Income and expenditure account and balance sheet

Unit – 11: Accounting for  incomplete records     (15 TH)

– Single entry system for of book-keeping

– Preparation  and ascertainment of profit or loss

– conversion of single entry system into double entry system

Unit – 12: Government Account     ( 22 TH)

  – Concept, objectives and features of government

  – Account difference between government and commercial accounting

  – Accounting system

  – Principles and accounting system

  – Bank cash book

  – Budget sheet

  – Ledger accounts

  – Petty cash book

  – Expenditure report

Prescribed Text Book:

1. Mansuelli Sprenger – Intermediate Accounting – Vol – I

2. Glenn A. Welsh – Intermediate Accounting – Vol – II

3. Kenneth F. Koerber – College Accounting

***

Grade – XII              

Full Marks 100

    TH 150

Unit – 1: Company Accounts       (20  TH)

  – Company and its formation

  – Capital of a company

  – Method of raising company

  – Issue of shares and accounting for share issue

  – Debentures

  – Balance sheet of company

Unit – 2: Final Account of a company      (20 TH)

  – Trading and manufacturing account

  – Profit and loss account

  – Profit and loss appropriation account

  – Balance sheet

Unit – 3: Cost Accounting      ( 45 TH)

  – Theory of cost accounting

  – Brief introduction of method of costing

  – Brief introduction of cost

Read this one too :   BBA Syllabus TU (BBA Course) - 8 Semesters

  – Classification of cost

  – Accounting for materials

  – Stock level

  – Accounting or labours

  – Accounting for overheads

  – Unit for output costing

Unit – 4: Financial Statement Analysis

  – Financial statement

  – Ratio analysis

  – Statement of  changes in financial position

Unit – 5: Auditing        (30  TH)

 – Conceptual foundation

  – Types of auditing

  – Modes of Auditing

  – Internal check and control

Prescribed Text Book:

1. Mansuelli Sprenger – Intermediate Accounting – Vol – I

2. Glenn A. Welsh – Intermediate Accounting – Vol – II

3. Kenneth F. Koerber – College Accounting

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