NIOS 320 — Accountancy — Previous-Year Question Papers
How is the NIOS 320 — Accountancy paper set, and which topics repeat? Knowing the exam pattern and the most-asked topics is the fastest way to prepare with past papers.
Exam paper pattern
| Section | What to expect |
|---|---|
| Q1-Q14 | Answer all 14 multiple choice questions. Each question has four alternatives and carries 1 mark. |
| Q15-Q20 | Answer all six questions. Each question contains two one-word, identification, or completion parts carrying 1 mark each. |
| Q21-Q24 | Answer all four questions. Each question contains four very short parts such as naming, identifying, stating the term, or giving a one-word answer. |
| Q25-Q28 | Answer all four brief conceptual questions. Each question carries 2 marks and may include an internal choice. |
| Q29-Q33 | Answer all five short-answer questions. Each question carries 3 marks and may ask for explanation, calculation, or short treatment with internal choice where shown. |
| Q34-Q36 | Answer all three practical or data-based accounting questions. Each question carries 5 marks and may require preparing accounts, journal entries, or solving from the given statements and data. |
| Q37-Q47 | Attempt one option only in Section B. In the chosen option, answer six 1-mark objective questions, one 2-mark completion question, two 2-mark brief questions, one 3-mark explanatory question, and one 5-mark practical or longer question. |
Frequently examined in NIOS 320 — Accountancy: Dissolution of Partnership and Dissolution of Firm, Preparation of Cash Flow Statement, Payroll and Elements Used in Payroll Calculation, Accounting Treatment of Forfeiture of Shares, Revaluation of Assets and Liabilities, Liquidity Ratios and Short-Term Solvency. See the full ranked list with how often each topic appears on the NIOS 320 — Accountancy subject page.
How to use past papers: Solve the last few years of papers under timed conditions, mark every topic you miss, and revise those first. The pattern above tells you how marks are split across sections.
Frequently asked questions
Where can I download NIOS 320 — Accountancy previous-year question papers?
Official NIOS previous-year papers are published on the official NIOS website. Use the official source for authentic papers, then practise with the pattern above.
How many years of NIOS 320 — Accountancy papers should I solve?
Aim for at least the last 5–10 years of papers. Past papers reveal which topics NIOS asks repeatedly and how the marks are distributed.
Should I solve NIOS 320 — Accountancy sample papers or previous-year papers first?
Start with the latest sample/model paper to learn the current pattern and marking scheme, then move to previous-year papers to see which topics repeat. Finish with full timed attempts to build exam stamina.
What is the best way to use the marking scheme for NIOS 320 — Accountancy?
After attempting a paper, score yourself against the official marking scheme to see how marks are awarded step-by-step — not just for the final answer. This shows you exactly where you lose marks and how to present answers the way examiners expect.
How can I prepare for NIOS 320 — Accountancy faster?
Begin with the most-frequently-asked topics and the last few years of question papers, then test yourself under timed conditions. If you want guided help, you can use the free AI study tutor for NIOS 320 — Accountancy — practise past-paper questions and get instant feedback — or a focused NIOS 320 — Accountancy study guide that condenses the syllabus into the topics that matter most — both are free to start.