Pralhad Sapkota of Pragati Secondary School presented on Principles of Accounting - II. The presentation covered the unit-wise weightage and syllabus breakdown, including chapters on accounting for companies, final accounts of a company, financial statement analysis, and cost accounting. It provided the theoretical and numerical weightings and number of questions for each chapter. The presentation concluded with thanks for active participation in learning.

1. Grade 12
WELCOME
Principles of
Accounting - II
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Presented by:
Pralhad Sapkota
Pragati Secondary
School, Hetauda-
9, Makawanpur,
Nepal
2020 July 21, Tuesday
2077 Sharawan 06

2. Presented by Pralhad Sapkota, Pragati Secondary School, Hetauda – 9, Makawanpur, Nepal
Principles of Accounting – II
Unit – wise weightage
u
n
i
t
Chapters
Theoretical
part
Numerical
part Total
Marks
No. of
Ques
Marks
No. of
Ques
Marks
A Accounting for companies 2 5 4 16 21
B Final Accounts of a Company - - 2 20 20
C Financial Statement Analysis 2 5 3 20 25
D Cost Accounting 4 10 5 24 34
Total 8 20 14 80 100

3. Presented by Pralhad Sapkota, Pragati Secondary School, Hetauda – 9, Makawanpur, Nepal
Principles of Accounting – II
Syllabus with marking scheme
u
n
i
t
Chapters
Theoretical
part
Numerical
part Total
Marks
No. of
Ques
Marks
No. of
Ques
Marks
A Accounting for companies: 2 5 4 16 21
1 Company Formation, Types & Documents
1 3 - - 3
2 Shares and share capital of a company
3 Accounting treatment for share - - 2 10 10
4 Accounting for debentures 1 2 - - 2
5 Accounting treatment for debentures 1 3 3
6 Issue of share other than cash ( purchase consideration) - - 1 3 3

4. Presented by Pralhad Sapkota, Pragati Secondary School, Hetauda – 9, Makawanpur, Nepal
B Final Accounts of a Company - - 2 20 20
7 Final Account 1 12 12
8 Work Sheet - - 1 8 8
C Financial Statement Analysis 2 5 3 20 25
9 Financial statement analysis 1 3 - - 3
10 Ratio analysis 1 2 1 5 7
11 Statement of changes in working capital - -
1 5 512 Funds from operation - -
13 Funds flow statement - -
14 Cash flow statement - - 1 10 10

5. Presented by Pralhad Sapkota, Pragati Secondary School, Hetauda – 9, Makawanpur, Nepal
D Cost Accounting 4 10 54 24 34
15 Conceptual Foundation (Introductions of cost Accounting)
2 5
- -
12
16 Cost classification - -
17 Accounting for materials ( LIFO & FIFO) 1 5
18 Inventory Management (Stock Level & EOQ) 1 2
19 Accounting for Labour ( Wages determination)
2 5
1 2
7
20 Accounting for Overhead - -
21 Units or output costing ( Cost sheet & tender sheet) - - 1 10 10
22 Cost Reconciliation Statement - - 1 5 10

6. Presented by Pralhad Sapkota, Pragati Secondary School, Hetauda – 9, Makawanpur, Nepal
Thanks for active
participation in
learning

7. Presented by Pralhad Sapkota, Pragati Secondary School, Hetauda – 9, Makawanpur, Nepal
Chapter 1: Company and its formation, types & documents
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Learning Objectives: Upon completion of this chapter, the students should be able to
• Understand the meaning, concept and characteristics of company
• Explain the types of companies
• Know the main documents of a company and their legal provision
2077-04-07