NIOS CLASS 12TH Accountancy (320) SOLVED TMA In English Medium PDF SESSION 2025-26

Boost Your Marks with High-Quality, Ready-Made TMA Answers

Applicable for:

March/April & October/November 2025 Examinations

• Get expert-prepared and error-free solved Tutor Marked Assignments (TMA) 

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• Includes project work to make your submission 100% complete

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• Covers all six questions with one best option for each

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Questions Covered in This PDF:

Q 1. Answer any one of the following questions in about 40-60 words.

(a) Do you believe that Accounting as a source of information? If yes, then explain why.

Q 2. Answer any one of the following questions in about 40-60 words.

(a) Material fact means the information of which will influence the decision of its user. In this context, explain the concept of convention of materiality

Q 3. Answer any one of the following questions in about 40-60 words.

(b) Explain why the sale of assets, such as old furniture, is not recorded in the Sales Journal but rather in a different account?

Q 4. Answer any one of the following questions in about 100-150 words.

(a) From the following particulars of Shreya Traders, prepare a bank reconciliation statement on June 30,2024
i. Balance as per the cash book Rs. 38,750
ii. Rs. 250 charges for Credit card fee are debited by bank, which is not recorded in cash book.
iii. Cheques for Rs. 10,550 are deposited in the bank but not yet collected by the Bank.
iv. There was also a debit in the pass book of Rs. 2,500 in respect of a discounted bill dishonoured.

Q 5. Answer any one of the following questions in about 100-150 words.

(b) Your friend is struggling to analyze large amounts of data in Excel and is unaware of how Pivot Tables can help. As a friend, explain to him the concept of Pivot Tables and how they assist in preparing meaningful reports efficiently.

Q 6. 

(a) Record the following transactions in a Simple Cash Book of M/s Ritika & Co.

NOTE- You will get the answers of all these questions after purchasing the PDF.

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• Submission deadline:

- 31 January 2026 (For March/April Exam)

- 31 August 2026 (For October/November Exam)

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