ASSAM HIGHER SECONDARY EDUCATION COUNCIL

BAMUNIMAIDAM :: GUWAHATI-21

Name of the Trade

ACCOUNTANCY & AUDITING

Job Role : Assistant Accountant cum

Auditor

H S 2nd YEAR COURSE

(w.e. f. 2022-23 academic sessions)

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COURSE OVERVIEW

COURSE TITLE: Accountancy & Auditing

Overview of the Course

The course of Accountancy & Auditing is designed to provide the students the basic knowledge of
different types of business and handling of accounts of a business enterprise and how to keep record of
different component of a business like purchase, sales, expenses revenues. The students will be able to
learn to handle the basic accounting documents and preparation of different statements of accounts and also
maintaining the records.

Objectives of the Course

To develop knowledge of

1. Concept, principle, and practice of Accountancy and auditing.

2. Various books , records and documents basic for accounting
3. Provide students the knowledge of preparing periodical statements of accounts department
4. Preparation of different financial statement like Trial Balance, Trading a/c, P/L a/c,
Balance sheet.
5. Basic knowledge of costing and inventory management
6. Banking activities and maintaining of those records.
7. Knowledge of different elements of costing and record relating to stores of inventory

To enable students to attain expertise in

1. Writing of Journal, Cash book, & other day books , journal proper & posting to ledger
2. Preparing of basic accounting documents like Vouchers, cash memo, Credit note, Debit
Note etc.
3. Preparation of Bank Reconciliation statement
4. Carrying out auditing work such as detection of error, preparation of audit programme &
minute.
5. Preparation of Financial statements of business like Trial Balance, Trading Account, Profit
/ Loss Account
6. Preparation of Cost Sheet and Store ledger

COURSE LEVEL: On completion of this course, a student can take up a course for a job role
in Accountancy & Auditing.

COURSE DURATION: 600 hrs

Class 11: 300 hrs per paper
Class 12: 300 hrs per paper

Total: 600 hrs per paper

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 1. SCHEME OF UNITS AND ASSESSMENT

This course is a planned sequence of instructions consisting of Units meant for

developing employability and vocational competencies of students of Class 12 opting
for vocational subject along with general education subjects. The unit-wise distribution of
hours and marks for Class 12 is as follows:

Paper I : Financial Accounting and Auditing

CLASS 12
No. of Hours Max. Marks
Units forTheory forTheory
and Practical and Practical
300 100
Part A Employability Skills-II
Unit 1: Communication Skills – II 25 10
Unit 2: Self-management Skills - II 25
Unit 3: Information and Communication Technology Skills-II 20
Unit 4: Entrepreneurial Skills – II 25
Unit 5: Green Skills - II 15
Total 110 10
Part B Vocational Skills
Unit-1 Partnership 10
Definition of Partnership and its characteristics ,
Different types of Partners, Partnership Deed, Provision in lieu
of Partnership Deed, Registration of Partnership, Treatment of
Interest on Capital, Fixed and fluctuating Method. Preparation
of Profit & Loss Appropriation Account, Valuation of
goodwill under Average method, Weighted Average Method,
Super Profit Method.
Reconstruction of Partnership- Admission of A New
Partner, Retirement or Death of a Partner, Revaluation of
Assets and Liabilities, Treatment of goodwill.

Unit-2 Company Accounts 15

Definition of company and its characteristics, Different
types of companies, Share Capital and its classification, Issue
of Shares at Par, At Discount, at Premium (oversubscription
and under subscription) Calls in Advance and Calls in
Advance, Forfeiture of shares and Reissue of shares.
Debentures and difference between share and debentures.
Drafting of Balance sheet as per Company Law.
Unit-3 Accounts of Not for Profit Organisation
Meaning and characteristics, Difference between Profit
Organisation and not for profit organization. Receipts and

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 Payments Accounts, Income & Expenditure Accounts,
difference between the two.
Unit-4 Financial Statement Analysis
Meaning , significance and objectives. Ratio analysis as a
tool of financial statement analysis., Calculation of Gross
Profit Ratio, Net Profit Ratio, Current Ratio, Quick Ratio,
Debt equity ratio..

Unit-5 Meaning , Qualities and Duties of Auditor,

Types of Audit and Audit Report
Meaning and objectives of Auditing, Difference between
Accountancy & Auditing. Classification of Errors and Frauds,
Detection and prevention of Errors and Frauds, Qualities of an
Auditor, Duties of an auditor. Types of Audit----Continuous
Audit, Periodical audit, Interim Internal and Statutory audit,
Audit programme, Audit Note book, Working Papers.
Unit-6 Audit Report and Vouching
Audit Report----Meaning and Objectives, Types of audit
Report.
Vouching---- Meaning and definition, Objectives of vouching

Total 165 60
Part C Practical Work
Practical Examination 06 15
Written Test 01 05
Viva Voce 03 05
Total 10 25
Part D Project Work/Field Visit
Practical File/Student Portfolio 10 10
Viva Voce 05 05
Total 15 15
Grand Total 300 100

********************************************************

Paper II BUSINESS STUDIES AND COMMERCIAL PRACTICE

CLASS 12
No. of Hours Max. Marks for
Units forTheory and Theory and
Practical 300 Practical100
Part A Vocational Skills
Unit-1- Principles of Management 10
Meaning, Nature and Significance, Concept, objectives
and importance, Management as Science, Art and Profession,
concept of Taylor’s Scientific Management.

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 Unit-2 Organising and controlling 05
Meaning and importance, Steps of process of organizing,
meaning of delegation and decentralization.
Unit-3 Business Capital 10
Form of Capital fixed, circulating or working capital,
source of raising capital, share, debenture, public deposit,
institutional finance.
Unit-4 Negotiable Instruments and Cooperation 10
N.I.---Different types of Negotiable Instruments
(Cheque, Bill of Exchange, Promissory Notes, Hundies)
Cooperatives—Meaning, characteristics, formation of
cooperative societies, Types of cooperatives.
Unit-5 Computer application in business 20
Role of computer: Importance of computer from different
aspects of human activities, data processing, data storage, data
retrieval capabilities—role of computer as a means of office
automation and productivity of business , computer application
in pay roll, personal records, stock control, sales accounting,
costing etc.
Knowledge about Computer:- Type of computer (Super,
mainframe, mini and micro computers) generation of
computers, Characteristics of computer such as capacity,
processing speed, multi tasking and multi use features,
configuration of a micro computer system ( terminal, disc
drive, printer, and visual display unit) their connection and
function of various switches provided on each configuration
flow charting programmes and system flow chart.
Unit-6 Meeting & Minutes 05
Secretary and his functions relating to company meeting,
procedures , Board Meeting, general meeting, notice agenda—
proxy-quorum-chairman, recording of minutes of a meeting ,
Drafting of Agenda notice.
165 60
Part C Practical Work
Practical Examination 06 15
Written Test 01 05
Viva Voce 03 05
Total 10 25
Part D Project Work/Field Visit
Practical File/Student Portfolio 10 10
Viva Voce 05 05
Total 15 15
Grand Total 300 100

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 Practical Paper-I : ACCOUNTANCY & PRINCILPES OF AUDITING
1. Preparation of Partnership Deed, Calculation of Goodwill at the time of Admission,
Retirement , Death and Dissolution of Partnership firm. Preparation of Revaluation
account and balance sheet before and after revaluation.
2. Preparation of Memorandum of Association and Articles of Association, Drafting of
Balance sheet as per company law.
3. Preparation of Simple Audit Programme
4. Rectification entries with and without Suspense account.
5. Drawing of corrected Trial Balance and tally the trial balance with the help of working
papers.
Practical Paper-II :
BUSINESS STUDIES AND COMMERCIAL PRACTICE
1. Drafting of bills, cheques, promissory notes etc and endorsement of bill
2. Drafting Notice of company general meeting and other letters of company meeting
3. Communication inside the organization
4. Identification of components of computer system, different types of computer
5. Oral

Question Paper Design:-

Typology of Question No. of Questions Total
Very Short Short Answer Long Marks
Answer (1mark) (2Marks) Answer
(3
Marks)
1. Remembering – (Knowledge based simple recall 5 2 3 18
questions, to know specific facts, terms, concepts,
principles, or theories; identify, define or recite,
information)
2. Understanding – (Comprehension – to be familiar 4 6 2 22
with meaning and to understand conceptually,
interpret, compare, contrast, explain, paraphrase, or
interpret information)
3. Application – (Use abstract information in concrete 0 4 1 11
situation, to apply knowledge to new situations: Use
given content to interpret a situation, private an
example, or solve a problem)
4. High Order Thinking Skills – (Analysis & Synthesis – 0 2 0 04
Classify, compare, contrast, or differentiate between
different pieces of information; Organize and/ or
integrate unique pieces of information from a variety
of sources)
5. Evaluation – (Appraise, judge, and/or justify the 0 1 1 05
value or worth of a decision or outcome,or to predict
outcomes based on values)
Total 9x1=9 15x2=30 7x3=21 60 (26
questions)

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 BENGALI (MIL)
SYLLABUS FOR HIGHER SECONDARY COURSE

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BENGALI MIL
SYLLABUS FOR HIGHER SECONDARY FINAL YEAR COURSE
One Paper Three Hours Marks 100
Unit wise distribution of Marks and Periods
Unit No. Title Marks Periods
Unit I : Poetry 25 50
Unit II : Prose 35 60
Unit III : (A) Adolescence Education 10 30
(B) Value Education
Unit IV : Grammar 20 35
Unit V : Essay writing and composition 10 25
Total 100 200
2 Syllabi for H.S. Final Year

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’¸˜ ά◊2‰¬Ó¬¬ı˛ ˜±Ò…ø˜fl¡ ø˙鬱-¸—¸À√¬ı˛ ¡Z±¬ı˛± õ∂fl¡±ø˙Ó¬
Unitwise distribution of course contents :
Unit - I (Poetry) ¬ ¬Û√…±—˙ – Marks : 25 Periods : 50
[fl¡] ’øˆ¬¸±À¬ı˛¬ı˛ ¬Û”¬ı« -õ∂døÓ¬ – Œ·±ø¬ıμ√±¸
[‡] ¬’iß√±¬ı˛ ’±R¬Ûø¬ı˛‰¬˚˛ – ˆ¬±¬ı˛Ó¬‰¬f ¬ı˛±˚˛&̱fl¡¬ı˛
[·] ¬ıeˆ¬±¯∏± – ˜±˝◊Àfl¡˘ ˜Ò≈¸”√Ú √M√
[‚] ˜±Ó‘¬˝√√+√˚˛ – øõ∂˚˛—¬ı√± Œ√¬ıœ
[„√√] fl‘¡¬ÛÌ – ¬ı˛¬ıœfÚ±Ô Í¬±fl≈¡¬ı˛
[‰¬] fl≈¡ø˘˜Ê√≈¬ı˛ – fl¡±Ê√œ ÚÊ√¬ı˛n∏˘ ˝◊¸˘±˜
[Â√] ¬Û”¬ı-¬Ûø(˜ – ’ø‰¬ôL…fl≈¡˜±1 Œ¸Ú&5
[Ê√] ‡¬ı˛± – ˙∫ Œ‚±¯∏
Unit - II (Prose) øÚ¬ı«±ø‰¬Ó¬ ·√…±—˙ – Marks : 35 Periods : 60
[fl¡] Ù≈¬À˘¬ı˛ ø¬ı¬ı±˝√√ – ¬ıøǘ‰¬f ‰¬ÀA±¬Û±Ò…±˚˛
[‡] ¶§±À√ø˙fl¡Ó¬± – ¬ı˛¬ıœfÚ±Ô Í¬±fl≈¡¬ı˛
[·] ’±˜±¬ı˛ Ê√œ¬ıÚ¶ú‘øÓ¬ – ˘ÑœÚ±Ô Œ¬ıÊ√¬ı¬ı˛n∏˚˛
[‚] ˜ÀLa¬ı˛ ¸±ÒÚ – Ê·√œ˙‰¬f ¬ı¸≈
[„√√] ˜±à√√±¬ı˛˜˝√√±˙˚˛ – õ∂ˆ¬±Ó¬fl≈¡˜±¬ı˛ ˜≈À‡±¬Û±Ò…±˚˛
[‰¬] ø√¬ıÀ¸¬ı˛ Œ˙À¯∏ – Ê√·√œ˙ &5
[Â√] ·ÀÌ˙ Ê√ÚÚœ – ¬ıÚÙ≈¬˘
[Ê√] ˆ¬±Ó¬ – ˜˝√√±Àù´Ó¬± Œ√¬ıœ
Unit III Marks : 10 Periods : 30
0
[fl¡] ˜”˘…À¬ı±Ò ø˙鬱 – ά ¸≈øÊ√Ó¬ ¬ıÒ«Ú
[‡] Δfl¡À˙±¬ı˛ fl¡±˘ › ά◊¬ÛÀ˚±·œ ø˙鬱– ά0 fl¡±À¬ı¬ı˛œ ¸±˝√√±
Unit -IV (Grammar) ¬ı…±fl¡¬ı˛Ì – Marks : 20 Periods : 35
[fl¡] õ∂¬ı±√- õ∂¬ı‰¬Ú [‡] ¬ı±ø¢´øÒ- ¬ı±·ƒÒ±¬ı˛±
[·] õ∂øÓ¬˙s [‚] ¸˜±¸
Unit - V (Essay and composition) ¬ı˛‰¬Ú± › ¸‘ø©ÜÒ˜«œ ø˘‡Ú – Marks : 10 Periods : 25
[fl¡] ¬ı˛‰¬Ú± –
[1] ’¸˜ ø¬ı¯∏˚˛fl¡, [2] ¸±ø˝√√Ó¬… ¸—¶¥®øÓ¬ ø¬ı¯∏˚˛fl¡,
[3] ø¬ı:±Ú › õ∂˚≈øMêø¬ı√…± ø¬ı¯∏˚˛fl¡ [4] SêœÎ¬ˇ± ø¬ı¯∏˚˛fl¡,
[5] ¸±˜±øÊ√fl¡ › õ∂±fl‘¡øÓ¬fl¡ ¬Ûø¬ı˛À¬ı˙ ø¬ı¯∏˚˛fl¡ [6] w˜Ì ø¬ı¯∏˚˛fl¡,
[7] ¸±•xøÓ¬fl¡ ¸˜¸…±˜”˘fl¡ [8] Ê√œ¬ıÚœ ø¬ı¯∏˚˛fl¡

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