HBSE Class 11 Syllabus 2023 Accountancy

Class-XI Subject: Accountancy Syllabus Month Name of Book Contents Period of Period of Study Revision April Introduction of Meaning of Accounting, Qualitative 20 05 Accounting Characteristics of Accounting, objectives of Accounting. Theory Base of Accounting Terms – Basic Accounting Accounting Principles Concepts, Meaning of Accounting Standards, Basis of Accounting – Cash basis and Accural basis. May Recording of Vouchers Transactions, Debit Vouchers, credit 12 02 Business Voucher Transactions Transactions - Recording of Transactions Accounting Equations, Journal Ledger, Posting Cash Book (Single column, Two Column, Petty cash Book), Subsidiary books. Bank Reconciliation Statement-Meaning, 10 02 Reasons of difference between cash book & Pass book balances, Numericals on Bank Reconciliation adopting all four Methods of cash book Balance and pass Book Balance. June Summer Vacation July Trial Balance Meaning of Trial Balance, objects of Trial 08 02 Balance, preparations of Trial Balance with all three methods, Importance of Trial Balance Rectification of Rectification of Errors – Types, classifications- 12 04 Errors one sided and two sided Errors, suspense A/C August Depreciation, Depreciation – Meaning, Characteristics, 20 06 Provision and Reasons, Method- straight line and written Reserves Down method. Provisions and Reserves- Meaning, importance, difference between various types of Reserves, Secret Reserve. September Accounting for Bill of Exchange – Meaning, Definition, parties 20 04 Bills of of Bills of Exchange, promissory Note and its Exchange parties, Difference between bills of Exchange and Promissory Note, Merits of bills of

exchange, Accounting Treatment of Bills of Exchange ( Retaining, Discounting, Endorsement and sent for collection of bills Methods) Dishonour and Renewal of bill. October Financial Financial Statement - Difference between 20 06 Statement Capital and Revenue Expenditure Preparation of trading & profit and loss A/C and Balance sheet- without adjustments. November Financial Need of Adjustments, Name of Adjustments- 24 06 Statement With such as Closing Stock, outstanding Exp, Adjustments Prepaid Expenses, Accrued Income, Income Received in Advance, depreciation, Bad debts & its Provision for bad debts Provision , Managers commission, Interest on capital Preparation of Trading & P/L A/C and Balance Sheet along with above Adjustments. December Accounts From Incomplete Records- Meaning, characteristics, 20 04 Incomplete Reasons and limitations, Determination of Profit Records or loss from incomplete records. Statement of affair method with Adjustments such as outstanding Expenses, prepaid expenses, Bad debts, depreciation, calculation of opening and closing capital, debtors, creditors, B/R, B/P. Jan Computers in Introduction ,Meaning Importance, 24 Accounting Characteristics of Computer system, components of Computers, origin of Computerized Accounting, Characteristics of computerized Accounting, Merits and limitations, sources of Accounting system, Comparison of Accounting process in mannual and computerized Accounting Feb Revision & difficulties removal, preparation for annual exam and project file. March Exam