Accountancy CBSE Class XI

Unit I – Introduction to Accounting

Introduction to Accounting

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Basic Accounting Terms

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Unit II – Theory Base of Accounting

Theory Base of Accounting, Accounting Standards and International Financial Reporting Standards (IFRS)

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Bases of Accounting

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Unit III – Recording of Transactions- I

Accounting Equation

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Accounting Procedures Rules of Debit and Credit

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Origin of Transactions - Sources of Documents and Preparation of Vouchers

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Journal

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Ledger and Posting from Journal

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Unit IV – Recording of Transactions – II

Special Purpose Book I - Cash Book

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Special Purpose Book II - Other Books

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Unit V – Bank Reconciliation Statement

Bank Reconciliation Statement

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Unit VI – Trial Balance

Trial Balance

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Unit VII – Depreciation

Depreciation

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Unit VIII – Provisions and Reserves

Provisions and Reserves

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Unit IX – Rectification Errors

Rectification Errors

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Unit X – Accounting for Bill of Exchange

Accounting for Bill of Exchange

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Unit XI – Financial Statements – I

Financial Statements - I

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Unit XII – Financial Statements – II Trading and Profit & Loss Account with Adjustments

Financial Statements - II Trading and Profit & Loss Account with Adjustments

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Unit XIII – Accounts from Incomplete Records

Accounts from Incomplete Records

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