Account Course Syllabus
- Grade 11 (Acc. 103)
- Grade 12 (Acc. 104)
With the aim of making the theoretical knowledge of accounting practical, making the learning of this subject employable, and bringing modern technology and methods into use in the accounting system of business, the course of accounting for classes 11 and 12 has been developed.
According to the guidance of the National Curriculum 2076, this course on accounting at the secondary level of school education (grades 11 and 12) includes content related to the appropriate management of the accounting system. After studying this course, students are expected to acquire the ability to manage the accounting system of an organization or office. In addition, this course is expected to prepare the basis of higher education in related subjects.
In the course of accounting subjects, preliminary records of financial transactions, double accounting system according to the rules of debit and credit, subsidiary ledger accounts, preparation of balance test, accounting of transactions in banks and cash, accounting of fixed assets, financial statements, use of computers in the accounting system, the accounting system of the Government of Nepal, non-profit organization.
Emphasis is placed on student-centered learning facilitation methods and procedures to teach the theoretical and practical aspects of topics such as the company’s accounting system. It is expected that based on the content, practical exercises, on-site study visits, exploratory continuous learning, making learning experimental and exploratory and making the evaluation system relevant to the learning process.
This course has tried to make the study of the subject practical and experimental by emphasizing skills and attitudes rather than knowledge. This course has been prepared by taking into account the new concepts and changed techniques and methods in financial management, so while developing the curriculum of the subject of writing, a balance has been maintained between concept development, practice and continuous learning and evaluation of the mentioned content.
This course covers introduction, grade level competency, artistic learning achievement, content area and sequence, learning facilitation process and student assessment. In this process, the thematic justification of curriculum writing and development, the introduction including the main features and format of the curriculum, thematically expected knowledge, skills, attitudes, values and work readiness are included in its functional form.
In the same way, learning achievement and competence have been related to the level of learning and ability in a specific detail, while the subject area and order, thematic specificity and originality have been covered based on the longitudinal balance with the previous class. In it, student evaluation has been organized by mentioning methods and processes of facilitating learning as well as methods and processes of formative and decisional evaluation.
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Source: Curriculum Development Centre (http://moecdc.gov.np/en/curriculum)