Get CBSE Class X Elements of Book Keeping and Accountancy Syllabus pdf free download from the link mentioned below. You can also choose option to read online or buy CBSE Class X Elements of Book Keeping and Accountancy Syllabus online on Amazon.com or Amazon.in
You can also opt for CBSE Class X Elements of Book Keeping and Accountancy Syllabus epub or mobi version on request. Send us a message through contact form, we will send it you in seconds.
CBSE Class X Elements of Book Keeping and Accountancy Syllabus PDF Direct Download Links at bottom
Elements of Book Keeping and Accountancy class 10 syllabus
Unit 1: Capital and Revenue 25 Periods 08 Marks
| Content | Learning Outcomes |
| 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
| Content | Learning Outcomes |
| 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
| Content | Learning Outcomes |
| 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
| Content | Learning Outcomes |
| 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
| Content | Learning Outcomes |
| 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
| Content | Learning Outcomes |
| 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 Work
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.
