NIOS 320 — Accountancy — Syllabus & Chapters

The complete syllabus for NIOS 320 — Accountancy — every chapter you need to study, and how the exam paper is structured.

What you will study (chapters)

Chapter 1: Accounting - An Introduction
Chapter 2: Accounting Concepts
Chapter 3: Accounting Conventions and Standards
Chapter 4: Accounting for Business Transactions
Chapter 5: Journal
Chapter 6: Ledger
Chapter 7: Cash Book
Chapter 8: Special Purpose Books
Chapter 9: Trial Balance
Chapter 10: Bills of Exchange
Chapter 11: Bank Reconciliation Statement
Chapter 12: Errors and their Rectification
Chapter 13: Computer and Computerised Accounting System
Chapter 14: Not for Profit Organisations - An Introduction
Chapter 15: Accounts from Incomplete Records
Chapter 16: Financial Statements (Not for Profit Organisations)
Chapter 17: Provision and Reserves
Chapter 18: Financial Statements - II
Chapter 19: Depreciation
Chapter 20: Financial Statements - An Introduction
Chapter 21: Financial Statements - I
Chapter 22: Partnership - An Introduction
Chapter 23: Dissolution of a Partnership Firm
Chapter 24: Admission of a Partner
Chapter 25: Retirement and Death of a Partner
Chapter 26: Forfeiture of Shares
Chapter 27: Issue of Debentures
Chapter 28: Reissue of Forfeited Shares
Chapter 29: Issue of Shares
Chapter 30: Company - An Introduction
Chapter 31: Financial Statements Analysis - An Introduction
Chapter 32: Accounting Ratios - I
Chapter 33: Accounting Ratios - II
Chapter 34: Cash Flow Statement
Chapter 35: Graphs and Charts for Business
Chapter 36: Database Management System for Accounting
Chapter 37: Electronic Spread Sheet
Chapter 38: Use of Spread Sheet in Business Application

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 asked questions

How many chapters are there in NIOS 320 — Accountancy?

The NIOS 320 — Accountancy syllabus has 38 chapters, listed in full above. Cover the high-weightage chapters first using the exam pattern as a guide.

How do I know which NIOS 320 — Accountancy chapters carry the most marks?

Compare the chapter list above with the exam pattern and the last few years of question papers — the topics that appear most often and the units with the highest marks are where to focus first. Always confirm weightage against the official syllabus for your exam year.

Has the NIOS 320 — Accountancy syllabus changed this year?

Boards occasionally revise the syllabus or remove topics for a session. Always download the official syllabus for your exact exam year from the official NIOS portal rather than relying on an older copy or a social-media list.

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.