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11th Standard Accountancy English Medium Chapters / Lessons 2024-2025


Introduction to Accounting
Conceptual Framework of Accounting
Books of Prime Entry
Ledger
Trial Balance
Subsidiary Books - I
Subsidiary Books - II
Bank Reconciliation Statement
Rectification of Errors
Depreciation Accounting
Capital and Revenue Transactions
Final Accounts of Sole Proprietors - I
Final Accounts of Sole Proprietors - II
Computerised Accounting
Rectification of Errors
Depreciation Accounting
Capital and Revenue Transactions
Final Accounts of Sole Proprietors - I
Final Accounts of Sole Proprietors - II
Computerised Accounting

11th Standard Accountancy English Medium Chapters / Lessons 2024-2025 Syllabus

Introduction to Accounting

Introduction-Evolution of Accounting-Meaning and Definition of Accounting-Accounting Cycle-Objectives of Accounting-Functions of Accounting-Importance of Accounting-Basic Accounting Terminologies-Branches of Accounting-Bases of Accounting-Users of Accounting Information-Role of an Accountant

Conceptual Framework of Accounting

Book-keeping-An Introduction-Book-keeping Vs. Accounting-Relationship among Book-keeping, Accounting and Accountancy-Accounting Principles-Accounting Standards (AS)-International Financial Reporting Standards (IFRS)-Accounting Standards in India

Books of Prime Entry

Introduction-Source Documents-Double Entry System-Transaction-Account-Approaches of Recording Transactions-Accounting Rules-Journal Entries

Ledger

Introduction-Utilities of Ledger-Format of Ledger Account-Distinction between Journal and Ledger-Procedure for Posting-Balancing of Ledger Accounts

Trial Balance

Introduction-Need for Preparing Trial Balance-Definition of Trial Balance-Features of Trial Balance-Objectives of Preparing Trial Balance-Limitations of Trial Balance-Methods of Preparing Trial Balance-Suspense Account

Subsidiary Books – I

Introduction-Meaning of Subsidiary Books-Types of Subsidiary Books-Advantages of Subsidiary Books-Purchases Book-Purchases Returns Book-Sales Book-Sales Returns Book-Bills of Exchange-Bills Receivable Book-Bills Payable Book-Journal Proper

Subsidiary Books – II

Introduction-Meaning of Cash Book-Cash Book – A Subsidiary Book and Principal Book of Accounts-Importance of Cash Book-Types of Cash Book-Single Column Cash Book-Cash Discount and Trade Discount-Double Column Cash Book-Three Column Cash Book-Petty Cash Book

Bank Reconciliation Statement

Introduction-Bank Reconciliation Statement (BRS)-Reason why Bank Column of Cash Book and Bank Statement may Differ-Preparation of Bank Reconciliation Statement

Rectification of Errors

Introduction-Meaning of Errors-Errors at Different Stages of Accounting-Classifications of Errors-Errors Disclosed by the Trial Balance and Errors Not Disclosed by the Trial Balance-Steps to Locate Errors-Suspense Account-Rectification of Errors-Errors in Computerised Accounting

Depreciation Accounting

Introduction-Depreciation – Meaning and Definition-Objectives of Providing Depreciation-Causes of Depreciation-Characteristics of Depreciation-Factors Determining The Amount of Depreciation-Methods of Providing Depreciation-Methods of Recording Depreciation-Calculation of Profit or Loss on Sale of Asset

Capital and Revenue Transactions

Introduction-Considerations in Determining Capital and Revenue Expenditures-Classification of Expenditure-Capital Expenditure-Revenue Expenditure-Deferred Revenue Expenditure-Comparison of Capital, Revenue and Deferred Revenue Expenditure-Capital and Revenue Receipts-Distinction between Capital and Revenue Receipts

Final Accounts of Sole Proprietors – I

Introduction-Closing Entries and Opening Entry-Trading Account-Profit and Loss Account-Balance Sheet-Difference between Trial Balance and Balance Sheet

Final Accounts of Sole Proprietors – II

Introduction-Adjustment Entries and Accounting Treatment of Adjustments-Summary of Adjusting Entries and Accounting Treatment of Adjustments-Final Accounts with Adjustments

Computerised Accounting

Introduction-Computerised Accounting System (CAS)-Advantages of Computerised Accounting System-Limitations of Computerised Accounting System-Differences between Manual and Computerised Accounting System-Accounting Software-Grouping and Codification of Accounts-Microsoft Office-MS Word and MS Excel Practical

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11th Standard Accountancy English Medium Chapters / Lessons 2024-2025

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