CBSE Class X Elements of Book Keeping and Accountancy Syllabus PDF

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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.

Genere:Education
Author:
Total Pages: 5
Publishing Year: 2021
PDF Size: 275 kb
Language: English
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