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Accountancy 320 at a glance
| Item | What NIOS lists |
|---|---|
| Level | Senior Secondary (Class 12) |
| Subject group | Group E |
| Practical | No |
| Lessons | 34 |
| TMA / public exam lessons | 14 / 20 |
| Study material mediums | English, Hindi, Urdu, Odia, Gujarati |
| Exam fee | ₹300 |
Accountancy 320 has no practical; the exam fee is ₹300.
Which lessons are for the TMA and which for the exam
Accountancy 320 has 34 lessons to study, because Module 6 is a choice: Analysis of Financial Statements (Lessons 31–34) or Application of Computers in Financial Accounting (Lessons 35–38). Whichever you pick, 14 lessons go to the TMA and 20 to the public exam.
- TMA lessons (14): 1, 2, 3, 7, 8, 9, 10, 11, 14, 15, 22, 26 and 30, plus the first lesson of your Module 6 option (31 or 35).
- Public exam lessons (20): 4, 5, 6, 12, 13, 16–21, 23, 24, 25, 27, 28 and 29, plus three lessons from your Module 6 option (32–34 or 36–38).
Sources: NIOS course page for Accountancy (320); NIOS Academic Prospectus 2026-27 (Tables 1, 1A, 7). NIOS can change the split between sessions.
We’ll check eligibility, pick your subjects and file your form.
WhatsApp +91 96370 79675How to approach Accountancy 320
Accountancy 320 is practice-based: you learn it by working problems, not by reading. The Module 6 choice is worth deciding early. Analysis of Financial Statements suits students heading to commerce degrees. Computers in Accounting suits those who prefer computer work. Remember that Accountancy blocks Biology, since both are Group E.
Combining Accountancy 320 with other subjects
It is in Group E, which allows only one subject. Group E is Biology 314, Accountancy 320, Introduction to Law 338 and Military History 375, so you can take only one of these. Transfer of Credit may apply if you passed it elsewhere in 2022 or later. Related: Business Studies 319, Economics 318, English 302.
What SWOT does for Accountancy 320
Accountancy 320 needs practice more than reading. We teach it at our Pune centre and help you choose the Module 6 option that suits you. The TMA is your own work: we explain the questions and check your draft, but we don’t hand out solved TMAs.
Premium package (TMA and practical guidance) ₹11,000. Classroom coaching at our Pune centre ₹12,500 per subject per year. Home tuition in Pune ₹750 per hour. NIOS fees are paid to NIOS.
Questions about Accountancy 320
Do I have to study Computers in Accounting?
No. Module 6 is a choice between Analysis of Financial Statements (Lessons 31–34) and Application of Computers in Financial Accounting (Lessons 35–38). In both, the first lesson is a TMA lesson and the other three are in the exam.
Can I take Accountancy with Biology?
No. Accountancy 320 and Biology 314 are both in Group E, which allows only one subject.
Admission: NIOS in Maharashtra · all subjects
Need help with Accountancy 320?
Tell us your session and medium. We’ll tell you which lessons to start with and how we can help with the TMA.
We’ll check eligibility, pick your subjects and file your form. WhatsApp +91 96370 79675
SWOT Academy, G-10 Ashoka Mall, Bund Garden Road, Sangamvadi, Pune 411001. Independent private coaching: we are not the NIOS board, not an NIOS Regional Centre and not an NIOS study centre. Admission is granted by NIOS on its official portal; NIOS fees are paid to NIOS.