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Elements of Book Keeping and Accountancy class 10 syllabus
Unit 1: Capital and Revenue 25 Periods 08 Marks
|Capital and revenue: Capital and revenue receipts, capital and revenue expenditure and deferred revenue expenditure||The learners would be able to:
● Recapitulate the meaning of the terms ‘Capital’ and ‘Revenue’
● Appreciate the difference between capital and revenue receipts and capital and revenue expenditure
● Acquire the knowledge about deferred revenue Expenditure
Unit 2: Depreciation 35 Periods 12 Marks
|Depreciation: Need and methods of charging depreciation-straight line and Diminishing balance method (no change in the method)||The learners would be able to:
● Explain the necessity of providing depreciation on fixed assets
● Develop the skill of using the different methods i.e. straight line and diminishing balance for computing depreciation
● Prepare fixed assets accounting using straight line and diminishing balance method of charging depreciation
Unit 3: Bank Reconciliation Statement 45 Periods 14 Marks
|Bank Reconciliation Statement: Meaning Preparation of BRS with the given cash book / pass book balance||The learners would be able to:
● Understand the concept of bank reconciliation statement
● Appreciate the need of preparing bank reconciliation statement
● Develop understanding of preparing bank reconciliation Statement
Unit 4: Bills of Exchange 25 Periods 10 Marks
|Bill of Exchange: Nature and use of Bills of Exchange, Terms used in Bills of Exchange. Simple transactions related to bills of exchange (No dishonour, retiring & renewal of the bill)||The learners would be able to:
● Acquire the knowledge of using bills of exchange for financing business transactions
● 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 45 Periods 14 Marks
|Final Accounts: Preparation of Trading and Profit & loss Account and Balance Sheet of Sole trader. Adjustment for closing stock only. [amount of closing stock to be given]||The learners would be able to:
● State the meaning of financial statements & the purpose they serve for a sole proprietor.
● 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 35 Periods 12 Marks
|Accounting from Incomplete Records: Meaning; preparation of statement of Profit, statement of affairs. [statement of affairs method only]||The learners would be able to:
● State the meaning of incomplete records
● 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 – I
15 Periods 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 Periods 15 Marks
→ Make a statement of affairs for incomplete records of a small shop.