CBSE Class 11 Accountancy Syllabus 2021-22 (New): CBSE Academic Session 2021-22

CBSE Class 11 Accountancy Syllabus 2021-22 (New): CBSE Academic Session 2021-22

CBSE Class 11 Accountancy Syllabus 2021-22 (New): CBSE Academic Session 2021-22

CBSE Class 11 Accountancy Syllabus 2021 22 New CBSE Academic Session 2021 22

CBSE: Assess CBSE Class 11 Accountancy Syllabus 2021-22 (New) and download it into PDF format. Connect to down load CBSE Class 1 2 Accountancy Syllabus 2021-22 is given by the close of this report. 

Also Assess: CBSE Class 11 Syllabus 2021-22 (New): Download Subject-wise PDF!

CBSE Class 11 Accountancy Syllabus 2021-22: New

Theory: 80 Marks, (3 Hours), Job: 20 Marks 
















Unit-1: Theoretical Frame Work




1 2




Unit-2: Accounting Process












Unit-3: Financial Statements of Sole-proprietorship from Entire and


Incomplete Records








Unit-4: Computers in Safety

















Section A: Financial Accounting-1

Part B: Financial Accounting-II

Part C: Project Work


Unit-1: Theoretical Framework

Intro to Accounting

· Accounting- theory, objectives, advantages and limits, kinds of bookkeeping advice; users of accounting information along with their requirements. Qualitative Characteristics of Accounting Information. Role of Enforcement in Company.

· Basic Accounting Requirements – Company Percentage, 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 reduction and Cash reduction )

Theory Base of Accounting

· Fundamental accounting premises:

GAAP: Theory

· Business Entity, Money Measurement, Moving Concern, Accounting interval, Cost Theory,

Dual Part, Revenue Recognition, Matching, Full Disclosure, Consistency, Conservatism, Materiality and Objectivity

· Procedure of Accounting. Basis of accounting: cash basis and accrual basis

· Accounting Standards: Applicability at IndAS

· Goods and Services Tax (GST):

· Attributes and Goal.

Unit-2: Accounting Process


Recording of Business Transactions

· Voucher and Transactions: Source files and Vouchers, Preparation of Vouchers, Accounting Equation Approach: Including and Analysis, Requirements of Debit and Charge.

· Recording of Transactions: Novels of Initial

Entrance – Journal

· Special Target novels:

· Money Book: Straightforward, cash book with bank pillar and fiddling cashbook

· Purchases book

· Revenue novel

· Purchases yield novel

· Revenue yield novel

Notice: Adding commerce reduction, freight and cartage expenses for simple GST calculation.

· Ledger: Format, Posting from diary and subsidiary novels, Balancing of balances

Bank Reconciliation Statement:

· Want and prep, Bank Reconciliation

Record with Adjusted Cash Book

Depreciation, Provisions and Reserves

· Depreciation: Theory, Characteristics, Reasons, variables

· Other comparable phrases: Depletion and Amortisation

· Types of Depreciation:

i. Straight Line Method (SLM)

ii. Written Down Value Method (WDV)

Note: a reversal of process

· Difference between SLM and WDV;

Features of SLM and WDV

· Home treatment of depreciation

i. Charging to advantage accounts

ii. Creating Pro Vision for depreciation/accumulated depreciation accounts

iii. Treatment for Entry of advantage

· Provisions and Reserves: Huge Difference

· Forms of Allergic:

i. Revenue book

ii. Capital book

iii. General book

iv. Particular book

v. Secret Reserve

· Difference between funds and earnings book

Registration for Bills of Exchange

· Bill of trade and also Promissory Note:

Definition, Specimen, Features, Parties.

· Difference Between Bill of Exchange and Promissory Note

· Requirements in Bill of Exchange:

i. Period of Bill

ii. Accommodation bill (theory )

iii. Days of Grace

iv. Date of adulthood

v. Discounting of invoice

vi. Endorsement of invoice

vii. Bill afterwards deadline

viii. Negotiation

ix. Bill delivered for set

x. Dishonour of charge

xi. Retirement of invoice

xii. Renewal of charge

· Accounting Therapy

Notice: excluding accounting treatment for accommodation bill

Trial balance and Rectification of Errors

· Trial balance: objectives and prep

(Scope: Trial balance with balance procedure only)

· Errors: types-errors of both omission, commission, and axioms, and also compensating; their own influence Trial Balance.

· Detection and rectification of errors; groundwork of suspense account.

Part B: Financial Accounting – II

Unit 3: Financial Statements of Sole-proprietorship


Financial Statements

Meaning, goals and significance; Sales and

Capital Receipts; Capital and Revenue Expenditure;

Deferred Revenue expenditure.

Trading and Profit and Loss Account: Gross Profit,

Operating profit and Internet gain. Preparation.

Balance Sheet: desire, group and marshalling of resources

and obligations. Preparation.

Adjustments in preparation of financial statements

respect to closure stock, outstanding costs, prepaid

expenses, accrued income, income earned ahead of time,

depreciation, debt, provision for doubtful debts,

Pro Vision for reduction debtors, Abnormal loss, Goods

obtained for individual use/staff welfare, interest in funding

and managers commission.

Planning of Trading and Profit and loss accounts and

Balance Sheet of a single proprietorship with alterations.

Incomplete Records

Characteristics, limitations and motives.

Ascertainment of Profit/Loss by Statement of Affairs method.

Difference between reports from incomplete records and Record of Affairs. Preparation of Currency Trading, Profit and Loss account and Balance Sheet.

Unit 4 ): Computers in Accounting


· Intro to computer and bookkeeping information network {AIS}: Introduction into

computers (elements, capacities and limitations of computer software )

· Intro to operating applications, utility applications and application program.

· Introduction to accounting information system (AIS) being part of Management Information System.

· Structure of bookkeeping process: significance

· erupts in automation: (a) Accounting process in a computerised environment; contrast between manual bookkeeping procedure and streamline accounting procedure, (b) Sourcing of bookkeeping applications; types of applications: ready-made applications; customised

applications and tailor made applications; frequent considerations before administering bookkeeping applications (c) production of consideration classes and hierarchy (d) creation of accounts – trial balance, profit and loss account and balance sheet


(I) The range of the machine is to know accounting as an information platform for the creation of bookkeeping information and preparation of accounting reports.

(ii) it’s assumed that the working familiarity with almost any suitable bookkeeping applications is going to be supplied to the students to assist them learn fundamental bookkeeping surgeries on computers.

Part C: Project Work (Anyone )

1. ) Set of origin records, preparation of coupons, listing of trades with the assistance of coupons.

2. ) Extensive job of almost any single proprietorship enterprise. This will state with diary entries and also their ledgering, prep of Trial balance. Trading and Profit and Loss Account and Balance Sheet. Expenses, incomes and benefit (loss), assets and obligations should be portrayed with pie graph / pub diagram.


it’s advised to tackle this job after completing the machine preparation of financial statements. The student(s) is likely to be allowed to choose almost any firm of their own choice or create the trade of fanciful small business. The job is to conduct through the chapters and also make the job an intriguing procedure. The numbers should appear as realistic and closer to reality.

Special recommendations for Teachers

offer a set of options into the students to pick a firm form. You can put in to this specified listing:


 inch . ) A beauty parlour

 2. ) Adult Men’s saloon


 10. Men’s wear

 11. Ladies wear


 1 9. A java shop

 20. A audio store


 3. ) A pawn store


 1 2. Kids wear


 2-1. An juice store


 4. ) A canteen


 1-3. A Saree store


 2-2. A college canteen


 5. ) A cake shop

 6. A confectionery store


 14. Synthetic jewellery store

 1-5. A tiny restaurant


 2 3. A icecream parlour

 2 4. A sandwich store


 7. ) An chocolate shop

 8. A Drycleaner


 16. A candy shop

 17. A grocery store


 25. A blossom store


 9. A stationery store


 18. A shoe store



Once selection, notify the pupil (s ) ) to go to a local shop within the area (this can enable them to stay to a realistic number of distinct products. The student(s) could be capable of seeing what exactly since they will need to get in decor, furniture, lights, machinesand computers etc.

A suggested set of distinct items is listed below.

only at that phase, performance of majority of creativity and ledger could be given to the students and so they can be requested to finish the exact same.

At the next thing the students are anticipated to organize the trial balance and the financial statements.

inch . ) Rent

2. ) Advance rent [approximately three months]

3. ) Electricity residue

4. ) Electricity charge

5. ) Electricity matching

6. ) Water bill

7. ) Water connection security deposit

8. Water fittings

9. Telephone charge

10. Telephone security deposit

11. Telephone tool

1 2. Furniture

1-3. Computers

14. Internet connection

1-5. Stationery

16. Adverts

17. Glow sign

18. Rates and Taxes

1 9. Benefits and Wages

20. Newspaper and magazines

2-1. Petty expenses

2-2. Tea expenses

2-3. Packaging expenses

2 4. Shipping

25. Delivery cycle or even a vehicle purchased

26. Registration

27. Insurance

28. Auditors fee

2-9. Repairs & Maintenance

30. Depreciations

3 1. Airconditioners

3 2. Fans and lighting

3 3. Interior decorations

3 4. Refrigerators

3-5. Purchase and earnings

only at that stage, operation of majority of creativity and ledger could be given to the students and so they can be requested to finish the exact same.

At the next thing the students are anticipated to organize the trial balance and the financial statements.

Suggested Question Paper Design Accountancy (Code No. 055) Class XI (2021-22)

Theory: 80 Marks, 3 hrs. Job: 20 Marks 


 Typology of Questions






Assessing and Knowing:

Display memory of previously learned material by recalling facts, terms, basic theories, and also replies.

Demo Comprehension of details and ideas by organizing, comparing, translating,

interpreting, giving descriptions, and stating main ideas










55 percent


Implementing: Solve issues into new situations by applying acquired knowledge, facts, techniques and rules in a manner that is different.








Analysing, Assessing and Growing:

Analyze and  divide information  into  parts  by  identifying  motives  or  causes.   Make

inferences in order to detect evidence to support generalizations.

Current and defend opinions by making judgments about information, validity of ideas, or caliber of job centered on a group of criteria.

Compile information together in a unique way by combining elements in a new pattern or proposing alternative solutions.


















100 percent

Download CBSE Class 11 Accountancy Syllabus 2021-22 (New): CBSE Academic Session 2021-22



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