CLASS XI - ACCOUNTANCY

 CHAPTER - 1

Meaning and Objectives of Accounting

Meaning ofAccounting

Objectives of Accounting

CHAPTER - 2

Accounting Principles

Introductionof Accounting principles

VariousAssumptions

VariousPrinciples

CHAPTER - 3

Basic Accounting Terms, Process and Bases of Accounting

Basicof Accounting Terms

Basic of Accounting Terms, Process & Bases of Accounting

CHAPTER -4

Accounting Equation

Introduction toAccounting

Equation Numerical Question 

Numerical Question

CHAPTER - 5

Journal, Accounting for GST

Introduction to Journal

Simple and Compound Entry

Trade Discountand Cash Discount

Journal Entriesfor some specific transactions

GST 

CHAPTER - 6

Cash Book

Introdution of Cash book

Simple/Single column Cash book

Double Column Cash Book

Petty Cash Book

CHAPTER - 7

Double Entry System, Subsidiary Books

Introduction

Rule of Debit and Credit

Introduction to Subsidiary Books

Purchase Book

Sale Book

Purchase Return Book

Sale return Book

Journal proper

CHAPTER - 8

Ledger, Trial Balance

Ledger, Trial Balance

CHAPTER - 9

BRS

Introductionto BRS

Format, Causes of difference between cash book and pass book

BRSwith Dr. balance of Cash book

BRS with Cr. balance of Cash book

BRSwith Dr. balance of Pass book

BRS with Cr. balance of Pass book

CHAPTER - 10

Depreciation

Introduction

Methods of calculating amount of Depreciation

Written down value method for calculation of depreciation

Recordingof depreciation charging to assets account

Creatingprovision for depreciation account

Asset disposal account

CHAPTER - 11

Provision and Reserves

Part 1

Part 2

CHAPTER - 12

Bills of Exchange

Meaning, advantages ,Features, Parties involved

Difference between BOE and Promissory note and important terms

Ways to treat the bill

Dishonour and noting charges

Renewal and retiring of bill

CHAPTER - 13

Rectification of Errors

Meaning of Rectification of Errors, Rectificationentry for complete omissions

Rectification entry of Errors not affectmatching of trial balance

Practical Problems -1

Rectification entry of One sided errors withoutsuspense account

Practical Problems- 2

Rectification of Errors after preparation oftrial balance

Practical Problems- 3

CHAPTER - 14

Capital and Revenue

Capital transactions and capital expenditure

Revenuetransactions and revenue expenditure- characteristics and examples

 Deferred revenue expenditure

Capital profit and capital lossrevenue profit and revenue loss

CHAPTER - 15

Financial Statements (with and without adjustments)

Without Adjustments

With Adjustments 1

With Adjustments 2

With Adjustments 3

CHAPTER - 16

Accounting for Incomplete Records

Meaning of accounts for incomplete records

Advantages of single entry system

Disadvantage of single entry system

Featuresof single entry system

CHAPTER - 17

Introduction to Computers

Introduction to ComputerSystem

Role of Computer System

Elements of Computer System

CHAPTER - 18

Introduction to Accounting Information System, Computerized Accounting System

InformationSystem And MIS

AIS

Automation Of Accounting Process

Manual And Computerized Accounting System

Accounting Softwares