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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