{"id":26099,"date":"2019-05-04T11:22:51","date_gmt":"2019-05-04T05:52:51","guid":{"rendered":"http:\/\/mycbseguide.com\/blog\/?p=26099"},"modified":"2019-05-04T11:26:27","modified_gmt":"2019-05-04T05:56:27","slug":"cbse-syllabus-for-class-11-accountancy-2019-20","status":"publish","type":"post","link":"https:\/\/mycbseguide.com\/blog\/cbse-syllabus-for-class-11-accountancy-2019-20\/","title":{"rendered":"CBSE Syllabus for Class 11 Accountancy 2019-20"},"content":{"rendered":"<p><strong>CBSE Syllabus for Class 11 Accountancy 2019-20<\/strong> contains all the topics of this session. myCBSEguide provides you latest Syllabus for Class 11. Accounting or accountancy is the measurement, processing, and communication of financial information about economic entities such as businesses and corporations. <strong>Students can Download CBSE Study material for class 11<\/strong>\u00a0in PDF format is now available in\u00a0<strong><a href=\"https:\/\/play.google.com\/store\/apps\/details?id=in.techchefs.MyCBSEGuide&amp;referrer=utm_source%3Dmycbse_bottom%26utm_medium%3Dtext%26utm_campaign%3Dmycbseads\">myCBSEguide mobile app.<\/a>\u00a0<\/strong>The curriculum for March 2020 exams is designed by CBSE, New Delhi as per NCERT textbooks for the session 2019-20.<\/p>\n<h2>CBSE Syllabus Class 11 Accountancy &#8211; in PDF<\/h2>\n<p><strong>Theory:\u00a0<\/strong><strong>80 Marks<\/strong><br \/>\n<strong>Time:\u00a0<\/strong>3 Hours<br \/>\n<strong>Project:\u00a0<\/strong>20 Marks<\/p>\n<div>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td><strong>Units<\/strong><\/td>\n<td><\/td>\n<td><strong>Periods<\/strong><\/td>\n<td><strong>Marks<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" rowspan=\"1\"><strong>Part A: Financial Accounting-1<\/strong><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Unit-1: Theoretical Framework<\/td>\n<td><strong>25<\/strong><\/td>\n<td><strong>12<\/strong><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Unit-2: Accounting Process<\/td>\n<td><strong>105<\/strong><\/td>\n<td><strong>40<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" rowspan=\"1\"><strong>Part B: Financial Accounting-II<\/strong><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Unit-3: Financial Statements of Sole Proprietorship from Complete and Incomplete Records<\/td>\n<td><strong>55<\/strong><\/td>\n<td><strong>20<\/strong><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Unit-4: Computers in Accounting<\/td>\n<td><strong>15<\/strong><\/td>\n<td><strong>08<\/strong><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" rowspan=\"1\"><strong>Part C: Project Work<\/strong><\/td>\n<td><strong>20<\/strong><\/td>\n<td><strong>20<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><strong>PART A: FINANCIAL ACCOUNTING &#8211; I<\/strong><\/p>\n<p><strong>Unit-1: Theoretical Frame Work<\/strong><\/p>\n<p><strong>Introduction to Accounting<\/strong><\/p>\n<ul>\n<li>Accounting- concept, objectives, advantages and limitations, types of accounting information; users of accounting information and their needs. Qualitative Characteristics of Accounting Information. Role of Accounting in Business<\/li>\n<li>Basic Accounting Terms- Business Transaction, Capital, Drawings. Liabilities (Non Current and Current). Assets (Non Current, Current); Fixed assets (Tangible and Intangible), Expenditure (Capital and Revenue), Expense, Income, Profit, Gain, Loss, Purchase, Sales, Goods, Stock, Debtor, Creditor, Voucher, Discount (Trade discount and Cash Discount)<\/li>\n<\/ul>\n<p><strong>Theory Base of Accounting<\/strong><\/p>\n<ul>\n<li>Fundamental accounting assumptions: GAAP: Concept<\/li>\n<li>Business Entity, Money Measurement, Going Concern, Accounting Period, Cost Concept, Dual Aspect, Revenue Recognition, Matching, Full Disclosure, Consistency, Conservatism, Materiality and Objectivity<\/li>\n<li>System of Accounting. Basis of Accounting: cash basis and accrual basis<\/li>\n<li>Accounting Standards: Applicability in IndAS<\/li>\n<li>Goods and Services Tax (GST):\u00a0Characteristics and Objective.<\/li>\n<\/ul>\n<p><strong>Unit-2: Accounting Process<\/strong><\/p>\n<p><strong>Recording of Business Transactions<\/strong><\/p>\n<ul>\n<li>Voucher and Transactions: Source documents and Vouchers, Preparation of Vouchers, Accounting Equation Approach: Meaning and Analysis, Rules of Debit and Credit.<\/li>\n<li>Recording of Transactions: Books of Original Entry &#8211; Journal<\/li>\n<li>Special Purpose books:<\/li>\n<li>Cash Book: Simple, cash book with bank column and petty cashbook<\/li>\n<li>Purchases book<\/li>\n<li>Sales book<\/li>\n<li>Purchases return book<\/li>\n<li>Sales return book<\/li>\n<\/ul>\n<p><strong>Note: Including trade discount, freight and cartage expenses for simple GST calculation.\u00a0<\/strong><\/p>\n<ul>\n<li>Ledger: Format, Posting from journal and subsidiary books, Balancing of accounts<\/li>\n<\/ul>\n<p><strong>Bank Reconciliation Statement:<\/strong><\/p>\n<ul>\n<li>Need and preparation, Bank Reconciliation Statement with Adjusted Cash Book<\/li>\n<\/ul>\n<p><strong>Depreciation, Provisions and Reserves<\/strong><\/p>\n<ul>\n<li>Depreciation: Concept, Features, Causes, factors<\/li>\n<li>Other similar terms: Depletion and Amortisation<\/li>\n<li>Methods of Depreciation\n<ol start=\"1\">\n<li>Straight Line Method (SLM)<\/li>\n<li>Written Down Value Method (WDV)<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<p>Note: Excluding change of method<\/p>\n<ul>\n<li>Difference between SLM and WDV;<br \/>\nAdvantages of SLM and WDV<\/li>\n<li>Accounting treatment of depreciation\n<ol start=\"1\">\n<li>Charging to asset account<\/li>\n<li>Creating provision for depreciation\/accumulated depreciation account<\/li>\n<li>Treatment for disposal of asset<\/li>\n<\/ol>\n<\/li>\n<li>Provisions and Reserves: Difference<\/li>\n<li>Types of Reserves:\n<ol start=\"1\">\n<li>Revenue reserve<\/li>\n<li>Capital reserve<\/li>\n<li>General reserve<\/li>\n<li>Specific reserve<\/li>\n<li>. Secret Reserve<\/li>\n<\/ol>\n<\/li>\n<li>Difference between capital and revenue reserve<\/li>\n<\/ul>\n<p><strong>Accounting for Bills of Exchange<\/strong><\/p>\n<ul>\n<li>Bill of exchange and Promissory Note:<br \/>\nDefinition, Specimen, Features, Parties<\/li>\n<li>Difference between Bill of Exchange and Promissory Note<\/li>\n<li>Terms in Bill of Exchange:\n<ol start=\"1\">\n<li>Term of Bill<\/li>\n<li>Accommodation bill (concept)<\/li>\n<li>Days of Grace<\/li>\n<li>Date of maturity<\/li>\n<li>Discounting of bill<\/li>\n<li>Endorsement of bill<\/li>\n<li>Bill after due date<\/li>\n<li>Negotiation<\/li>\n<li>Bill sent for collection<\/li>\n<li>Dishonour of bill<\/li>\n<li>Retirement of bill<\/li>\n<li>Renewal of bill<\/li>\n<\/ol>\n<\/li>\n<li>Accounting Treatment<\/li>\n<\/ul>\n<p><strong>Note: excluding accounting treatment for accommodation bill<\/strong><\/p>\n<p><strong>Trial balance and Rectification of Errors<\/strong><\/p>\n<ul>\n<li>Trial balance: objectives and preparation<\/li>\n<\/ul>\n<p><strong>(Scope:<\/strong>\u00a0Trial balance with balance method only)<\/p>\n<ul>\n<li>Errors: types-errors of omission, commission, principles, and compensating; their effect on Trial Balance.<\/li>\n<li>Detection and rectification of errors; preparation of suspense account.<\/li>\n<\/ul>\n<p><strong>Part B: Financial Accounting &#8211; II<\/strong><\/p>\n<p><strong>Unit 3: Financial Statements of Sole Proprietorship<\/strong><\/p>\n<p><strong>Financial Statements<\/strong><br \/>\nMeaning, objectives and importance; Revenue and Capital Receipts; Revenue and Capital Expenditure; Deferred Revenue expenditure.<br \/>\nTrading and Profit and Loss Account: Gross Profit, Operating profit and Net profit. Preparation.<br \/>\nBalance Sheet: need, grouping and marshalling of assets and liabilities. Preparation.<br \/>\nAdjustments in preparation of financial statements with respect to closing stock, outstanding expenses, prepaid expenses, accrued income, income received in advance, depreciation, bad debts, provision for doubtful debts, provision for discount on debtors, Abnormal loss, Goods taken for personal use\/staff welfare, interest on capital and managers commission.<br \/>\nPreparation of Trading and Profit and Loss account and Balance Sheet of a sole proprietorship with adjustments.<\/p>\n<p><strong>Incomplete Records<\/strong><br \/>\nFeatures, reasons and limitations.<br \/>\nAscertainment of Profit\/Loss by Statement of Affairs method.<br \/>\nDifference between accounts from incomplete records and Statement of Affairs. Preparation of Trading, Profit and Loss account and Balance Sheet.<\/p>\n<p><strong>Unit 4: Computers in Accounting<\/strong><\/p>\n<ul>\n<li>Introduction to computer and accounting information system {AIS}: Introduction to computers (elements, capabilities, limitations of computer system)<\/li>\n<li>Introduction to operating software, utility software and application software.<br \/>\nIntroduction to accounting information system (AIS) as a part of Management Information System.<\/li>\n<li>Automation of accounting process: meaning<\/li>\n<li>Stages in automation:\n<ol start=\"1\">\n<li>Accounting process in a computerised environment; comparison between manual accounting process and computerised accounting process,<\/li>\n<li>Sourcing of accounting software; kinds of software: readymade software; customised software and tailor-made software; generic considerations before sourcing accounting software<\/li>\n<li>creation of account groups and hierarchy<\/li>\n<li>generation of reports &#8211; trial balance, profit and loss account and balance sheet<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<p><strong>Scope:<\/strong><\/p>\n<ol start=\"1\">\n<li>The scope of the unit is to understand accounting as an information system for the generation of accounting information and preparation of accounting reports.<\/li>\n<li>It is presumed that the working knowledge of any appropriate accounting software will be given to the students to help them learn basic accounting operations on computers.<\/li>\n<\/ol>\n<p><strong>Part C: Project Work (Any One)<\/strong><\/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 of any sole proprietorship business. This may state with journal entries and their ledgering, preparation of Trial balance. Trading and Profit and Loss Account and Balance Sheet. Expenses, incomes and profit (loss), assets and liabilities are to be depicted using pie chart\/bar diagram.<\/li>\n<\/ol>\n<p><strong>PROJECT WORK<\/strong><\/p>\n<p>It is suggested to undertake this project after completing the unit on preparation of financial statements. The student(s) will be allowed to select any business of their choice or develop the transaction of imaginary business. The project is to run through the chapters and make the project an interesting process. The amounts should emerge as more realistic and closer to reality.<\/p>\n<p><strong>Specific Guidelines for Teachers<\/strong><br \/>\nGive a list of options to the students to select a business form. You can add to the given list:<\/p>\n<ol>\n<li>A beauty parlour<\/li>\n<li>Men&#8217;s saloon<\/li>\n<li>A tailoring shop<\/li>\n<li>A canteen<\/li>\n<li>A cake shop<\/li>\n<li>A confectionery shop<\/li>\n<li>A chocolate shop<\/li>\n<li>A dry cleaner<\/li>\n<li>A stationery shop<\/li>\n<li>Men&#8217;s wear<\/li>\n<li>Ladies wear<\/li>\n<li>Kiddies wear<\/li>\n<li>A Saree shop<\/li>\n<li>Artificial jewellery shop<\/li>\n<li>A small restaurant<\/li>\n<li>A sweet shop<\/li>\n<li>A grocery shop<\/li>\n<li>A shoe shop<\/li>\n<li>A coffee shop<\/li>\n<li>A music shop<\/li>\n<li>A juice shop<\/li>\n<li>A school canteen<\/li>\n<li>An ice cream parlour<\/li>\n<li>A sandwich shop<\/li>\n<li>A flower shop<\/li>\n<\/ol>\n<p>After selection, advise the student(s) to visit a shop in the locality (this will help them to settle on a realistic amounts different items. The student(s) would be able to see the things as they need to invest in furniture, decor, lights, machines, computers etc.<\/p>\n<p>A suggested list of different item is given below.<\/p>\n<ol>\n<li>Rent<\/li>\n<li>Advance rent [approximately three months]<\/li>\n<li>Electricity deposit<\/li>\n<li>Electricity bill<\/li>\n<li>Electricity fitting<\/li>\n<li>Water bill<\/li>\n<li>Water connection security deposit<\/li>\n<li>Water fittings<\/li>\n<li>Telephone bill<\/li>\n<li>Telephone security deposit<\/li>\n<li>Telephone instrument<\/li>\n<li>Furniture<\/li>\n<li>Computers<\/li>\n<li>Internet connection<\/li>\n<li>Stationery<\/li>\n<li>Advertisements<\/li>\n<li>Glow sign<\/li>\n<li>Rates and Taxes<\/li>\n<li>Wages and Salary<\/li>\n<li>Newspaper and magazines<\/li>\n<li>Petty expenses<\/li>\n<li>Tea expenses<\/li>\n<li>Packaging expenses<\/li>\n<li>Transport<\/li>\n<li>Delivery cycle or a vehicle purchased<\/li>\n<li>Registration<\/li>\n<li>Insurance<\/li>\n<li>Auditors fee<\/li>\n<li>Repairs &amp; Maintenance<\/li>\n<li>Depreciations<\/li>\n<li>Air conditioners<\/li>\n<li>Fans and lights<\/li>\n<li>Interior decorations<\/li>\n<li>Refrigerators<\/li>\n<li>Purchase and sales<\/li>\n<\/ol>\n<p>At this stage, performs of bulk of originality and ledger may be provided to the students and they may be asked to complete the same.<br \/>\nIn the next step the students are expected to prepare the trial balance and the financial statements.<\/p>\n<hr \/>\n<p><strong>Suggested Question Paper Design<\/strong><\/p>\n<p><strong>Theory: 80 Marks<br \/>\nTime:\u00a03 hours<br \/>\nProject: 20 Marks<\/strong><\/p>\n<div>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td><strong>S N<\/strong><\/td>\n<td><strong>Typology of Questions<\/strong><\/td>\n<td><strong>Objective Type\/MCQ 1 Mark<\/strong><\/td>\n<td><strong>Short Answer- I 3 Marks<\/strong><\/td>\n<td><strong>Short Answer- II 4 Marks<\/strong><\/td>\n<td><strong>Long Answer- I 6 Marks<\/strong><\/td>\n<td><strong>Long Answer- II 8 Marks<\/strong><\/td>\n<\/tr>\n<tr>\n<td>1<\/td>\n<td><strong>Remembering:<\/strong>\u00a0Exhibit memory of previously learned material by recalling facts, terms, basic concepts, and answers.<\/td>\n<td>5<\/td>\n<td>1<\/td>\n<td>1<\/td>\n<td>1<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td><strong>Understanding:\u00a0<\/strong>Demonstrate understanding of facts and ideas by organizing, comparing, translating, interpreting, giving descriptions, and stating main ideas.<\/td>\n<td>5<\/td>\n<td>1<\/td>\n<td>1<\/td>\n<td>1<\/td>\n<td>1<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td><strong>Applying:<\/strong>\u00a0Solve problems to new situations by applying acquired knowledge, facts, techniques and rules in a different way.<\/td>\n<td>5<\/td>\n<td>&#8211;<\/td>\n<td>2<\/td>\n<td>1<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td><strong>Analysing and Evaluating:<\/strong>\u00a0Examine and break information into parts by identifying motives or causes. Make inferences and find evidence to support generalizations.<br \/>\nPresent and defend opinions by making judgments about information, validity of ideas, or quality of work based on a set of criteria.<br \/>\n<strong>Creating:<\/strong>\u00a0Compile information together in a different way by combining elements in a new pattern or proposing alternative solutions.<\/td>\n<td>5<\/td>\n<td>&#8211;<\/td>\n<td>1<\/td>\n<td>&#8211;<\/td>\n<td>1<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>TOTAL<\/td>\n<td>20&#215;1=20<\/td>\n<td>2&#215;3=6<\/td>\n<td>5&#215;4=20<\/td>\n<td>3&#215;6=18<\/td>\n<td>2&#215;8=16<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><strong>There will be internal choice<\/strong>\u00a0in questions of 3 marks, 4 marks, 6 marks and 8 marks. All questions carrying 8 marks will have an internal choice.<\/p>\n<h2>Download CBSE\u00a0Syllabus of Class 11th<\/h2>\n<ul>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-physics\/1340\/cbse-syllabus\/1\/\"><strong>Physics<\/strong><\/a><\/li>\n<li><strong><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-chemistry\/1356\/cbse-syllabus\/1\/\">Chemistry<\/a><\/strong><\/li>\n<li><strong><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-biology\/1388\/cbse-syllabus\/1\/\">Biology<\/a><\/strong><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-mathematics\/1371\/cbse-syllabus\/1\/\"><strong>Mathematics<\/strong><\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-accountancy\/1411\/cbse-syllabus\/1\/\"><strong>Accountancy<\/strong><\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-economics\/1423\/cbse-syllabus\/1\/\"><strong>Economics<\/strong><\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-business-studies\/1740\/cbse-syllabus\/1\/\"><strong>Business studies<\/strong><\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-english-core\/1856\/cbse-syllabus\/1\/\"><strong>English core<\/strong><\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-hindi-core\/1866\/cbse-syllabus\/22\/\"><strong>Hindi core<\/strong><\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-history\/1870\/cbse-syllabus\/1\/\"><strong>History<\/strong><\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-political-science\/1880\/cbse-syllabus\/1\/\"><strong>Political science<\/strong><\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-geography\/1864\/cbse-syllabus\/1\/\"><strong>Geography<\/strong><\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-sociology\/1882\/cbse-syllabus\/1\/\"><strong>Sociology<\/strong><\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-11-home-science\/1872\/cbse-syllabus\/1\/\"><strong>Home science<\/strong><\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>CBSE Syllabus for Class 11 Accountancy 2019-20 contains all the topics of this session. myCBSEguide provides you latest Syllabus for Class 11. Accounting or accountancy is the measurement, processing, and communication of financial information about economic entities such as businesses and corporations. Students can Download CBSE Study material for class 11\u00a0in PDF format is now &#8230; <a title=\"CBSE Syllabus for Class 11 Accountancy 2019-20\" class=\"read-more\" href=\"https:\/\/mycbseguide.com\/blog\/cbse-syllabus-for-class-11-accountancy-2019-20\/\" aria-label=\"More on CBSE Syllabus for Class 11 Accountancy 2019-20\">Read more<\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1418,1346,13],"tags":[322,266,1770,1449],"class_list":["post-26099","post","type-post","status-publish","format-standard","hentry","category-accountancy","category-cbse","category-cbse-syllabus","tag-accountancy","tag-cbse-syllabus","tag-cbse-syllabus-for-class-11-accountancy-2019-20","tag-class-11"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CBSE Syllabus for Class 11 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