CBSE Class 10 Syllabus 2027 Elements of Book Keeping and Accountancy

FOR CBSE CLASS 10 SYLLABUS EXAM PREPARATION

CBSE Class 10 Syllabus
2027
Question Paper ·
Accountancy
EXAM YEAR TYPE SUBJECT

CBSE Class 10 Syllabus 2027 Question Paper Accountancy
DETAILS

Elements of Book Keeping

Notes · Sample Papers · Previous Year Papers · Mock Tests

.
.co s e m

s em l a
a ag
ELEMENTS OF BOOK-KEEPING AND ACCOUNTANCY (Subject Code 254)
CLASS-X (2026-27)
Objective: The main objective of this paper is to enable the students to understand the fundamental
principles and develop skills of preparing and maintaining simple books of accounts from given details.

One Paper 3 Hours 70 Marks
m
Unit Contents
om
Marks
. co
1
. c
Capital and Revenue 8
e m
2
e m
Depreciation 12

l as
s
3 Bank Reconciliation Statement 14
4
l a
Bills of Exchange 10
ag
5
6 ag Final Accounts
Accounting from Incomplete Records
14
12
Total 70

Project 30

Unit 1: Capital and Revenue 08 Marks

Content Learning Outcomes
Capital and revenue : Capital and revenue receipts, The learners would be able to :

m
capital and revenue expenditure and deferred ● Recapitulate the meaning of the terms ‘Capital’

.co
revenue expenditure and ‘Revenue’
● Appreciate the difference between capital and

e m revenue receipts and capital and revenue

l as expenditure
● Acquire the knowledge about deferred revenue
ag Expenditure

Unit 2: Depreciation 12 Marks

Content Learning Outcomes
Depreciation : Need and methods of charging The learners would be able to :
depreciation-straight line and Diminishing balance ● Explain the necessity of providing depreciation on
method (no change in the method) fixed assets
● Develop the skill of using the different methods
i.e. straight line and diminishing balance for
m
.co
computing depreciation

m
● Prepare fixed assets accounting using straight

.co m
line and diminishing balance method of charging

m Unit 3: Bank Reconciliation Statement
depreciation
s e
s e g la
la a
14 Marks

ag Content Learning Outcomes
Bank Reconciliation Statement : Meaning The learners would be able to :
Preparation of BRS with the given cash book / pass ● Understand the concept of bank reconciliation
book balance statement
● Appreciate the need of preparing bank
reconciliation statement
● Develop understanding of preparing bank
reconciliation Statement

m . c
c. o s e m
s em
For more Question Papers, Sample Papers, Notes & Syllabus visit
gl a
Page 1 of 2

Unit 4: Bills of Exchange 10 Marks

Content Learning Outcomes
Bill of Exchange : Nature and use of Bills of The learners would be able to :
Exchange, Terms used in Bills of Exchange. ● Acquire the knowledge of using bills of exchange
Simple transactions related to bills of exchange (No for financing business transactions
dishonour, retiring & renewal of the bill) ● Understand the need of Bills of exchange in
business
● State the meaning of different terms used in bills
of exchange and their implication in accounting
● Develop in the skill of journalising simple bill
transactions in the book of creditor and debtor

Unit 5: Final Accounts 14 Marks

Content Learning Outcomes
Final Accounts : Preparation of Trading and Profit & The learners would be able to :
loss Account and Balance Sheet of Sole trader. ● State the meaning of financial statements & the
Adjustment for closing stock only. [amount of purpose they serve for a sole proprietor.
closing stock to be given] ● Develop the skill of preparing Trading Account
and calculating gross profit.
● Develop the skill of preparing Profit & Loss
Account and calculating the net profit
● Explain the need for preparing ‘Balance Sheet’.
● Understand the techniques of preparing the
‘Balance Sheet’.
● Develop the understanding to the simple
adjustment for closing stock

Unit 6: Accounting from Incomplete Records 12 Marks

Content Learning Outcomes
Accounting from Incomplete Records : Meaning; The learners would be able to :
preparation of statement of Profit, statement of ● State the meaning of incomplete records
affairs. [statement of affairs method only] ● Understand the uses and limitations of
incomplete records
● Develop the skill of computation of profit / loss by
preparing Statement of Profit
● Develop the skill of preparing ‘Statement of
Affairs’ and ascertain the position of the business
on a particular date.

Project Work

Project – I 15 Marks
Identify 20 items and classify them as capital and revenue receipts, capital and revenue expenditure and
deferred revenue expenditure
(OR any other topic related to the course content)

Project –II 15 Marks
Make a statement of affairs for incomplete records of a small shop.
(OR any other topic related to the course content)

For more Question Papers, Sample Papers, Notes & Syllabus visit Page 2 of 2