{"id":53433,"date":"2023-08-14T11:00:00","date_gmt":"2023-08-14T05:30:00","guid":{"rendered":"https:\/\/www.kopykitab.com\/blog\/?p=53433"},"modified":"2023-10-12T14:00:07","modified_gmt":"2023-10-12T08:30:07","slug":"cbse-class-11-accountancy-syllabus","status":"publish","type":"post","link":"https:\/\/www.kopykitab.com\/blog\/cbse-class-11-accountancy-syllabus\/","title":{"rendered":"CBSE Class 11 Accountancy Syllabus 2023 For Term 1 &#038; Term 2 | Download Term Wise Syllabus PDF"},"content":{"rendered":"\n<p><img class=\"alignnone size-full wp-image-53412\" src=\"https:\/\/www.kopykitab.com\/blog\/wp-content\/uploads\/2020\/07\/CBSE-Class-11-Accountancy-Syllabus.jpg\" alt=\"CBSE-Class-11-Accountancy-Syllabus\" width=\"1024\" height=\"512\" srcset=\"https:\/\/www.kopykitab.com\/blog\/wp-content\/uploads\/2020\/07\/CBSE-Class-11-Accountancy-Syllabus.jpg 1024w, https:\/\/www.kopykitab.com\/blog\/wp-content\/uploads\/2020\/07\/CBSE-Class-11-Accountancy-Syllabus-768x384.jpg 768w, https:\/\/www.kopykitab.com\/blog\/wp-content\/uploads\/2020\/07\/CBSE-Class-11-Accountancy-Syllabus-30x15.jpg 30w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>Accountancy is an important subject for CBSE Commerce Stream. You should have a depth concept in the Class 11 Accountancy to score better marks in the CBSE 11th Board exam.<\/p>\n<p>With a better concept on the latest syllabus, you can secure good marks. Here we are providing a complete guide on CBSE Class 11 Accountancy Syllabus 2023 For Term 1 &amp; Term 2.<\/p>\n<p>You can easily check the Revised Class 11 Accountancy syllabus and download PDF from the article below.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_47_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"ez-toc-toggle-icon-1\"><label for=\"item-69e791a7db9dd\" aria-label=\"Table of Content\"><span style=\"display: flex;align-items: center;width: 35px;height: 30px;justify-content: center;direction:ltr;\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/label><input  type=\"checkbox\" id=\"item-69e791a7db9dd\"><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-visibility-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.kopykitab.com\/blog\/cbse-class-11-accountancy-syllabus\/#revised-cbse-class-11-accountancy-syllabus-2023-for-term-1-term-2\" title=\"Revised CBSE Class 11 Accountancy Syllabus 2023 For Term 1 &amp; Term 2\">Revised CBSE Class 11 Accountancy Syllabus 2023 For Term 1 &amp; Term 2<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.kopykitab.com\/blog\/cbse-class-11-accountancy-syllabus\/#secure-higher-grades-and-chase-your-dream\" title=\"Secure Higher Grades and Chase Your Dream\">Secure Higher Grades and Chase Your Dream<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.kopykitab.com\/blog\/cbse-class-11-accountancy-syllabus\/#other-important-links-related-to-cbse-11th-accountancy\" title=\"Other Important Links Related to CBSE 11th\u00a0Accountancy\">Other Important Links Related to CBSE 11th\u00a0Accountancy<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.kopykitab.com\/blog\/cbse-class-11-accountancy-syllabus\/#part-a-financial-accounting-%e2%80%93-i-50-marks\" title=\"Part A: Financial Accounting &#8211; I (50 Marks)\">Part A: Financial Accounting &#8211; I (50 Marks)<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.kopykitab.com\/blog\/cbse-class-11-accountancy-syllabus\/#unit-1-theoretical-framework\" title=\"Unit 1: Theoretical Framework\">Unit 1: Theoretical Framework<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.kopykitab.com\/blog\/cbse-class-11-accountancy-syllabus\/#unit-2-accounting-process\" title=\"Unit 2: Accounting Process\">Unit 2: Accounting Process<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.kopykitab.com\/blog\/cbse-class-11-accountancy-syllabus\/#part-b-financial-accounting-%e2%80%93-ii-40-marks\" title=\"Part B: Financial Accounting &#8211; II (40 Marks)\">Part B: Financial Accounting &#8211; II (40 Marks)<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.kopykitab.com\/blog\/cbse-class-11-accountancy-syllabus\/#unit-3-financial-statements-of-sole-proprietorship\" title=\"Unit 3: Financial Statements of Sole Proprietorship\">Unit 3: Financial Statements of Sole Proprietorship<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.kopykitab.com\/blog\/cbse-class-11-accountancy-syllabus\/#unit-4-financial-statements-of-not-for-profit-organizations\" title=\"Unit 4: Financial Statements of Not-for-Profit Organizations\">Unit 4: Financial Statements of Not-for-Profit Organizations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.kopykitab.com\/blog\/cbse-class-11-accountancy-syllabus\/#unit-5-computers-in-accounting\" title=\"Unit 5: Computers in Accounting\">Unit 5: Computers in Accounting<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.kopykitab.com\/blog\/cbse-class-11-accountancy-syllabus\/#part-c-project-work-10-marks\" title=\"Part C: Project Work (10 Marks)\">Part C: Project Work (10 Marks)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.kopykitab.com\/blog\/cbse-class-11-accountancy-syllabus\/#cbse-new-exam-pattern-for-class-11-accountancy\" title=\"CBSE New Exam Pattern for Class 11 Accountancy\">CBSE New Exam Pattern for Class 11 Accountancy<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.kopykitab.com\/blog\/cbse-class-11-accountancy-syllabus\/#cbse-ncert-textbook-for-class-11-accountancy-2023-for-term-1-term-2-pdf\" title=\"CBSE NCERT Textbook For Class 11 Accountancy 2023 For Term 1 &amp; Term 2 PDF\">CBSE NCERT Textbook For Class 11 Accountancy 2023 For Term 1 &amp; Term 2 PDF<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"revised-cbse-class-11-accountancy-syllabus-2023-for-term-1-term-2\"><\/span><span id=\"revised-cbse-class-12-accountancy-syllabus-20202021\" class=\"ez-toc-section\"><\/span>Revised CBSE Class 11 Accountancy Syllabus 2023 For Term 1 &amp; Term 2<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>If you have a dream to pursue professional courses like CS or CA in the future, you should clear the all concept in Class 11 and Class 11 Accountancy.<\/p>\n<p>You may know that to provide the students with a syllabus, CBSE updates its <a href=\"https:\/\/www.kopykitab.com\/blog\/cbse-syllabus-for-class-11\/\" target=\"_blank\" rel=\"noopener noreferrer\">CBSE Class 11 Syllabus<\/a> almost every year. Here you can check CBSE new syllabus for Class 11 Accountancy and NCERT Textbook based on the latest syllabus<\/p>\n<p>The syllabus consists of five units: (i)\u00a0Theoretical Framework, (ii)\u00a0Accounting Process, (iii)\u00a0Financial Statements of Sole Proprietorship, (iv)\u00a0Financial Statements of Non-Profits, and (v)\u00a0Computers in Accounting.<\/p>\n<p><strong>Exam Structure<\/strong><\/p>\n<table style=\"width: 100%; height: 624px;\">\n<tbody>\n<tr style=\"height: 52px;\">\n<td style=\"height: 52px;\"><strong>Units<\/strong><\/td>\n<td style=\"height: 52px;\"><strong>Marks\u00a0<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 52px;\">\n<td style=\"height: 52px;\"><strong>Part A<\/strong><\/td>\n<td style=\"height: 52px;\"><strong>Financial Accounting &#8211; I<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 52px;\">\n<td style=\"height: 52px;\">1.<\/td>\n<td style=\"height: 52px;\">Theoretical Framework<\/td>\n<td style=\"height: 52px;\">15\u00a0<\/td>\n<\/tr>\n<tr style=\"height: 52px;\">\n<td style=\"height: 52px;\">2.<\/td>\n<td style=\"height: 52px;\">Accounting Process<\/td>\n<td style=\"height: 52px;\">35\u00a0<\/td>\n<\/tr>\n<tr style=\"height: 52px;\">\n<td style=\"height: 52px;\"><strong>Total<\/strong><\/td>\n<td style=\"height: 52px;\"><strong>50<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 52px;\">\n<td style=\"height: 52px;\"><strong>Part B<\/strong><\/td>\n<td style=\"height: 52px;\"><strong>Financial Accounting &#8211; II<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 52px;\">\n<td style=\"height: 52px;\">3.<\/td>\n<td style=\"height: 52px;\">Financial Statements of Sole Proprietorship<\/td>\n<td style=\"height: 52px;\">15<\/td>\n<\/tr>\n<tr style=\"height: 52px;\">\n<td style=\"height: 52px;\">4.<\/td>\n<td style=\"height: 52px;\">Financial Statements of Non-Profits<\/td>\n<td style=\"height: 52px;\">15\u00a0<\/td>\n<\/tr>\n<tr style=\"height: 52px;\">\n<td style=\"height: 52px;\">5.<\/td>\n<td style=\"height: 52px;\">Computers in Accounting<\/td>\n<td style=\"height: 52px;\">10\u00a0<\/td>\n<\/tr>\n<tr style=\"height: 52px;\">\n<td style=\"height: 52px;\"><strong>Total<\/strong><\/td>\n<td style=\"height: 52px;\"><strong>40<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 52px;\">\n<td style=\"height: 52px;\"><strong>Part C<\/strong><\/td>\n<td style=\"height: 52px;\"><strong>Project Work<\/strong><\/td>\n<td style=\"height: 52px;\">10\u00a0<\/td>\n<\/tr>\n<tr style=\"height: 52px;\">\n<td style=\"height: 52px;\"><strong>Grand Total Marks<\/strong><\/td>\n<td style=\"height: 52px;\"><strong>100\u00a0<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"content-box-orange\">\n<h3 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"secure-higher-grades-and-chase-your-dream\"><\/span><span id=\"secure-higher-grades-and-chase-your-dream\" class=\"ez-toc-section\"><\/span><span id=\"secure-higher-grades-and-chase-your-dream\" class=\"ez-toc-section\"><\/span><span id=\"secure-higher-grades-and-chase-your-dream\" class=\"ez-toc-section\"><\/span>Secure Higher Grades and Chase Your Dream<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: center;\"><img class=\"lazy lazy-loaded\" src=\"https:\/\/static.kopykitab.com\/blog\/wp-content\/uploads\/2020\/06\/icon-study-skills2-1.png\" alt=\"\" width=\"160\" height=\"160\" data-lazy-type=\"image\" data-lazy-src=\"https:\/\/static.kopykitab.com\/blog\/wp-content\/uploads\/2020\/06\/icon-study-skills2-1.png\" data-pagespeed-url-hash=\"1859759222\" data-lazy-><noscript><img src=\"https:\/\/static.kopykitab.com\/blog\/wp-content\/uploads\/2020\/06\/icon-study-skills2-1.png\" alt=\"\" width=\"160\" height=\"160\" data-pagespeed-url-hash=\"1440285478\"><\/noscript><\/p>\n<div>\n<table style=\"width: 100%;\">\n<tbody>\n<tr style=\"text-align: center;\">\n<td style=\"width: 100%; text-align: center;\" colspan=\"2\"><strong>Download Ultimate Study Materials to Boost Your Preparation<\/strong><\/td>\n<\/tr>\n<tr style=\"text-align: center;\">\n<td style=\"width: 50%; text-align: center;\"><a href=\"https:\/\/www.kopykitab.com\/CBSE\/Class-11-Accountancy\" target=\"_blank\" rel=\"noopener noreferrer\">CBSE Class 11 Accountancy Study Materials<\/a><\/td>\n<td style=\"width: 50%; text-align: center;\"><a href=\"https:\/\/www.kopykitab.com\/CBSE\/Class-11-Accountancy\/Combo-Offers\/?source=CRO_CBSEClass11\" target=\"_blank\" rel=\"noopener noreferrer\">CBSE 11th Accountancy Books<\/a><\/td>\n<\/tr>\n<tr style=\"text-align: center;\">\n<td style=\"width: 50%; text-align: center;\"><a href=\"https:\/\/www.kopykitab.com\/CBSE-Guide-Class-11th\/?source=CRO_CBSEClass11\" target=\"_blank\" rel=\"noopener noreferrer\">CBSE Guide Class 11th<\/a><\/td>\n<td style=\"width: 50%; text-align: center;\"><a href=\"https:\/\/www.kopykitab.com\/class-11-gounlimited-ebooks\/?source=CRO_CBSEClass11\" target=\"_blank\" rel=\"noopener noreferrer\">Class 11 goUnlimited Ebooks<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<h2><span class=\"ez-toc-section\" id=\"other-important-links-related-to-cbse-11th-accountancy\"><\/span>Other Important Links Related to CBSE 11th\u00a0Accountancy<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Here you can check links to various study materials related to the 11th\u00a0Accountancy<\/p>\n<table dir=\"ltr\" style=\"width: 343.864px;\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\"><colgroup><col width=\"243\" \/><\/colgroup>\n<tbody>\n<tr>\n<td style=\"width: 339.864px;\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;CBSE Class 11 Accountancy NCERT Solutions&quot;}\" data-sheets-formula=\"=HYPERLINK(R[0]C[-1],R[0]C[-3])\" data-sheets-hyperlink=\"https:\/\/www.kopykitab.com\/blog\/cbse-class-11-accountancy-ncert-solutions\/\">\n<div>\n<div><a class=\"in-cell-link\" href=\"https:\/\/www.kopykitab.com\/blog\/cbse-class-11-accountancy-ncert-solutions\/\" target=\"_blank\" rel=\"noopener noreferrer\">11th Accountancy NCERT Solutions<\/a><\/div>\n<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 339.864px;\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;CBSE Class 11 Accountancy Sample Papers&quot;}\" data-sheets-formula=\"=HYPERLINK(R[0]C[-1],R[0]C[-3])\" data-sheets-hyperlink=\"https:\/\/www.kopykitab.com\/blog\/cbse-class-11-accountancy-sample-papers\/\">\n<div>\n<div><a class=\"in-cell-link\" href=\"https:\/\/www.kopykitab.com\/blog\/cbse-class-11-accountancy-sample-papers\/\" target=\"_blank\" rel=\"noopener noreferrer\">11th Accountancy Sample Papers<\/a><\/div>\n<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 339.864px;\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;CBSE Class 11 Accountancy Previous year Papers&quot;}\" data-sheets-formula=\"=HYPERLINK(R[0]C[-1],R[0]C[-3])\" data-sheets-hyperlink=\"https:\/\/www.kopykitab.com\/blog\/cbse-class-11-accountancy-previous-year-papers\/\">\n<div>\n<div><a class=\"in-cell-link\" href=\"https:\/\/www.kopykitab.com\/blog\/cbse-class-11-accountancy-previous-year-papers\/\" target=\"_blank\" rel=\"noopener noreferrer\">11th Accountancy Previous year Papers<\/a><\/div>\n<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 339.864px;\" data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;TS Grewal Class 11 Accountancy Solutions&quot;}\" data-sheets-formula=\"=HYPERLINK(R[0]C[-1],R[0]C[-3])\" data-sheets-hyperlink=\"https:\/\/www.kopykitab.com\/blog\/cbse-class-11-accountancy-ts-grewal-solutions\/\">\n<div>\n<div><a class=\"in-cell-link\" href=\"https:\/\/www.kopykitab.com\/blog\/cbse-class-11-accountancy-ts-grewal-solutions\/\" target=\"_blank\" rel=\"noopener noreferrer\">TS Grewal Class 11 Accountancy Solutions<\/a><\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"part-a-financial-accounting-%e2%80%93-i-50-marks\"><\/span>Part A: Financial Accounting &#8211; I (50 Marks)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"unit-1-theoretical-framework\"><\/span>Unit 1: Theoretical Framework<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><strong>Introduction to Accounting<\/strong><\/p>\n<ul>\n<li>Accounting: objectives, advantages and limitations, types of accounting information; users of\u00a0accounting information and their needs.<\/li>\n<li>Basic accounting terms: business transaction, account, capital, drawings, liability (Non &#8211; current\u00a0and current); asset (Non &#8211; current; tangible and intangible assets and current assets), receipts\u00a0(capital and revenue), expenditure (capital, revenue and deferred), expense, income, profits,\u00a0gains and losses, purchases, purchases returns, sales, sales returns, stock, trade receivables (debtors\u00a0and bills receivable), trade payables (creditors and bills payable), goods, cost, vouchers, discount\u00a0&#8211; trade and cash.<\/li>\n<\/ul>\n<p><strong>Theory Base of Accounting<\/strong><\/p>\n<ul>\n<li>Fundamental accounting assumptions: going\u00a0concern, consistency and accrual.<\/li>\n<li>Accounting principles: accounting entity, money measurement, accounting period, full\u00a0disclosure, materiality, prudence, cost concept, matching concept and dual aspect.<\/li>\n<li>Accounting Standards and IFRS (International Financial Reporting Standards): concept and\u00a0objectives<\/li>\n<li>Double entry system of accounting.<\/li>\n<li>Bases of accounting &#8211; cash basis and accrual basis.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"unit-2-accounting-process\"><\/span>Unit 2: Accounting Process<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><strong>Recording of Transactions<\/strong><\/p>\n<ul>\n<li>Accounting equation: analysis of transactions using accounting equation.<\/li>\n<li>Rules of debit and credit: for assets, liabilities, capital, revenue and expenses<\/li>\n<li>Origin of transactions- source documents (invoice, cash memo, pay in slip, cheque), preparation\u00a0of vouchers &#8211; cash (debit and credit) and non cash (transfer).<\/li>\n<li>Books of original entry: format and recording &#8211; Journal.<\/li>\n<li>Cash Book: Simple Cash Book, Cash Book with Discount Column and Cash Book with Bank and\u00a0Discount Columns, Petty Cash Book.<\/li>\n<li>Other books: purchases book, sales book, purchases returns book, sales returns book and journal\u00a0proper.<\/li>\n<\/ul>\n<p><strong>Preparation of Bank Reconciliation Statement, Ledger and Trial Balance.<\/strong><\/p>\n<ul>\n<li>Bank reconciliation statement- calculating bank balance at accounting date: need and preparation.\u00a0Corrected cash book balance.<\/li>\n<li>Ledger &#8211; format, posting from journal, cash book and other special purpose books, balancing of\u00a0accounts.<\/li>\n<li>Trial balance: objectives and preparation<\/li>\n<\/ul>\n<p>(Scope: Trial Balance with balance method only)<\/p>\n<p><strong>Depreciation, Provisions and Reserves<\/strong><\/p>\n<ul>\n<li>Depreciation: concept need and factors affecting depreciation; methods of computation of\u00a0depreciation: straight line method, written down value method (excluding change in method)<\/li>\n<li>Accounting treatment of depreciation: by charging to asset account, by creating provision for\u00a0depreciation\/ accumulated depreciation account, treatment of disposal of asset.<\/li>\n<li>Provisions and reserves: concept, objectives and difference between provisions and reserves;\u00a0types of reserves- revenue reserve, capital reserve, general reserve and specific reserves.<\/li>\n<\/ul>\n<p><strong>Accounting for Bills of Exchange<\/strong><\/p>\n<ul>\n<li>Bills of exchange and promissory note: definition, features, parties, specimen and distinction.<\/li>\n<li>Important terms : term of bill, due date, days of grace, date of maturity, discounting of bill,\u00a0endorsement of bill, bill sent for collection, dishonour of bill, noting of bill, retirement and\u00a0renewal of a bill.<\/li>\n<li>Accounting treatment of bill transactions.<\/li>\n<\/ul>\n<p><strong>Rectification of Errors<\/strong><\/p>\n<ul>\n<li>Errors: types-errors of omission, commission, principles, and compensating; their effect on Trial\u00a0Balance.<\/li>\n<li>Detection and rectification of errors; preparation of suspense account.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"part-b-financial-accounting-%e2%80%93-ii-40-marks\"><\/span>Part B: Financial Accounting &#8211; II (40 Marks)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"unit-3-financial-statements-of-sole-proprietorship\"><\/span>Unit 3: Financial Statements of Sole Proprietorship<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Financial Statements: objective and importance.<\/li>\n<li>Trading and profit and loss account: gross profit, operating profit and net profit.<\/li>\n<li>Balance Sheet: need, grouping, marshalling of assets and liabilities.<\/li>\n<li>Adjustments in preparation of financial statements : with respect to closing stock, outstanding\u00a0expenses, prepaid expenses, accrued income, income received in advance, depreciation, bad\u00a0debts, provision for doubtful debts, provision for discount on debtors, manager&#8217;s commission,\u00a0abnormal loss, goods taken for personal use and goods distributed as free samples.<\/li>\n<li>Preparation of Trading and Profit and Loss Account and Balance Sheet of sole proprietorship.<\/li>\n<li>Incomplete records: use and limitations.<\/li>\n<li>Ascertainment of profit\/loss by statement of affairs\u00a0method.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"unit-4-financial-statements-of-not-for-profit-organizations\"><\/span>Unit 4: Financial Statements of Not-for-Profit Organizations<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Not-for-profit organizations: concept.<\/li>\n<li>Receipts and Payment account: features.<\/li>\n<li>Income and Expenditure account: features. Preparation of Income and Expenditure account and\u00a0Balance Sheet from the given Receipts and Payments account with additional information.<\/li>\n<\/ul>\n<p><strong>Scope:<\/strong><\/p>\n<ol>\n<li>Adjustments in a question should not exceed 3 or 4 in number and restricted to subscriptions,\u00a0consumption of consumables, and sale of assets\/ old material.<\/li>\n<li>Entrance\/ admission fees and general donations are to be treated as revenue receipts.<\/li>\n<li>Trading Account of incidental activities is not to be prepared.<\/li>\n<\/ol>\n<h4><span class=\"ez-toc-section\" id=\"unit-5-computers-in-accounting\"><\/span>Unit 5: Computers in Accounting<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Introduction to Computer and Accounting Information System {AIS}: Introduction to computers\u00a0(Elements, Capabilities, Limitations of Computer system),<\/li>\n<li>Introduction to operating software, utility software and application software. Introduction to\u00a0Accounting Information System (AIS), as a part of MIS<\/li>\n<li>Automation of Accounting Process. Meaning<\/li>\n<li>Stages in automation\n<ul>\n<li>(a) Accounting process in a computerised environment; comparison\u00a0between manual accounting process and Computerised accounting process.<\/li>\n<li>(b) Sourcing of\u00a0accounting Software; kinds of software: readymade software; customised software and tailor-made software; Generic Considerations before sourcing accounting software<\/li>\n<li>(c) Creation of\u00a0Account groups and hierarchy<\/li>\n<li>(d) Generation of reports -Trial balance, Profit and Loss account\u00a0and Balance Sheet.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>Scope:<\/strong><\/p>\n<ul>\n<li>The scope of the unit is to understand accounting as an information system for the generation of\u00a0accounting information and preparation of accounting reports.<\/li>\n<li>It is presumed that the working knowledge of\u00a0any appropriate accounting software will be given to the students to help them learn basic\u00a0accounting operations on computers<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"part-c-project-work-10-marks\"><\/span>Part C: Project Work (10 Marks)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Any One:<\/p>\n<ol>\n<li>Collection of Source Documents,Preparation of Vouchers, Recording of Transactions with the help of vouchers.<\/li>\n<li>Preparation of Bank Reconciliation Statement with the given cash book and the pass book with twenty to twenty-five transactions.<\/li>\n<li>Comprehensive project starting with journal entries regarding any sole proprietorship business, posting them to the ledger and preparation of Trial balance.The students will then prepare Trading and Profit and Loss Account on the basis of the prepared trial balance. Expenses, incomes and profit (loss) are to be depicted using pie chart \/ bar diagram.<\/li>\n<\/ol>\n<p>Click below link to download latest Revised Syllabus<\/p>\n<ul>\n<li><a href=\"http:\/\/cbseacademic.nic.in\/web_material\/CurriculumMain21\/revisedsyllabi\/SrSecondary\/REVISEDHome_Science_Sr.Sec_2020-21.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Download Revised CBSE 11th Accountancy Syllabus<\/a><\/li>\n<li><a href=\"http:\/\/cbseacademic.nic.in\/web_material\/CurriculumMain21\/revisedsyllabi\/Deduction\/DELETEDAccountancy_2020-21.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Download Deleted CBSE Class 11 Accountancy\u00a0Syllabus<\/a><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"cbse-new-exam-pattern-for-class-11-accountancy\"><\/span><span id=\"cbse-new-exam-pattern-for-class-12-accountancy\" class=\"ez-toc-section\"><\/span><strong>CBSE New Exam Pattern for Class 11 Accountancy<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Theoretical Paper: 80 marks<\/li>\n<li>Practical\/ Project Work: 20 Marks<\/li>\n<\/ul>\n<p>CBSE Class 11 Accountancy Question Paper Structure:<\/p>\n<table style=\"width: 100%; height: 864px;\" width=\"100%\">\n<tbody>\n<tr style=\"height: 108px;\">\n<td style=\"height: 108px;\" width=\"353\">\n<p>Time Duration<\/p>\n<\/td>\n<td style=\"height: 108px;\" width=\"353\">\n<p>3 Hours<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 108px;\">\n<td style=\"height: 108px;\" width=\"353\">\n<p>Maximum Marks<\/p>\n<\/td>\n<td style=\"height: 108px;\" width=\"353\">\n<p>80 marks<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 108px;\">\n<td style=\"height: 108px;\" width=\"353\">\n<p>Total No. of Questions<\/p>\n<\/td>\n<td style=\"height: 108px;\" width=\"353\">\n<p>32<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 108px;\">\n<td style=\"height: 540px;\" rowspan=\"5\" width=\"353\">\n<p>Type of Questions<\/p>\n<\/td>\n<td style=\"height: 108px;\" width=\"353\">\n<p>MCQ Type Questions \u2013 1 mark<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 108px;\">\n<td style=\"height: 108px;\" width=\"353\">\n<p>Short Answer I \u2013 3 marks<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 108px;\">\n<td style=\"height: 108px;\" width=\"353\">\n<p>Short Answer II \u2013 4 marks<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 108px;\">\n<td style=\"height: 108px;\" width=\"353\">\n<p>Long Answer I \u2013 6 marks<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 108px;\">\n<td style=\"height: 108px;\" width=\"353\">\n<p>Long Answer II \u2013 8 marks<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"cbse-ncert-textbook-for-class-11-accountancy-2023-for-term-1-term-2-pdf\"><\/span><span id=\"cbse-ncert-textbook-for-class-12-accountancy-2020-pdf\" class=\"ez-toc-section\"><\/span>CBSE NCERT Textbook For Class 11 Accountancy 2023 For Term 1 &amp; Term 2 PDF<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Here you can download Chapter-wise NCERT Textbook for Class 11 Accountancy for Hindi and English Medium. textbooks are prepared by the panel of experts with detailed research on subject. NCERT Textbooks are simple and Easier to understand the concepts in a different way.<\/p>\n<ul>\n<li><span id=\"download-chapterwise-class-12-ncert-textbooks-pdf-for-accountancy-for-english-medium\" class=\"ez-toc-section\"><\/span><a href=\"https:\/\/www.kopykitab.com\/NCERT\/Class-11-Accountancy\" target=\"_blank\" rel=\"noopener noreferrer\">Download Chapter-Wise Class 11 NCERT Textbooks PDF for Accountancy\u00a0<\/a><\/li>\n<\/ul>\n<p>NCERT Accounting subject is divided into two parts. Part I is based on basic concepts like Partnership, Contract, or Organisational Dissolution, etc. On the other hand, Part II has topics like Share Capital, Debentures, and Cash Flow Statement, etc.<\/p>\n<p>Here we are providing the chapter-wise NCERT Accountancy Textbooks based on latest CBSE Class 11 syllabus PDF. You can read online or download it easily.<\/p>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Accountancy is an important subject for CBSE Commerce Stream. You should have a depth concept in the Class 11 Accountancy to score better marks in the CBSE 11th Board exam. With a better concept on the latest syllabus, you can secure good marks. Here we are providing a complete guide on CBSE Class 11 Accountancy &#8230; <a title=\"CBSE Class 11 Accountancy Syllabus 2023 For Term 1 &#038; Term 2 | Download Term Wise Syllabus PDF\" class=\"read-more\" href=\"https:\/\/www.kopykitab.com\/blog\/cbse-class-11-accountancy-syllabus\/\" aria-label=\"More on CBSE Class 11 Accountancy Syllabus 2023 For Term 1 &#038; Term 2 | Download Term Wise Syllabus PDF\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":53412,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"fifu_image_url":"","fifu_image_alt":""},"categories":[73397],"tags":[3038,3040],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/posts\/53433"}],"collection":[{"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/comments?post=53433"}],"version-history":[{"count":5,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/posts\/53433\/revisions"}],"predecessor-version":[{"id":461769,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/posts\/53433\/revisions\/461769"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/media\/53412"}],"wp:attachment":[{"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/media?parent=53433"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/categories?post=53433"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kopykitab.com\/blog\/wp-json\/wp\/v2\/tags?post=53433"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}