मराठी
Tamil Nadu Board of Secondary EducationHSC Commerce Class 11
पाठ्यपुस्तक उत्तरे७०३५
संकल्पना स्पष्टीकरण१२०
अभ्यासक्रम

Accountancy HSC Commerce Class 11 Tamil Nadu Board of Secondary Education Syllabus 2025-26

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Tamil Nadu Board of Secondary Education Class 11 Accountancy Syllabus - Free PDF Download

Tamil Nadu Board of Secondary Education Syllabus 2025-26 Class 11: The Tamil Nadu Board of Secondary Education Class 11 Accountancy Syllabus for the examination year 2025-26 has been released by the Tamil Nadu Board, Tamil Nadu Board of Secondary Education. The board will hold the final examination at the end of the year following the annual assessment scheme, which has led to the release of the syllabus. The 2025-26 Tamil Nadu Board of Secondary Education Class 11 Accountancy Board Exam will entirely be based on the most recent syllabus. Therefore, students must thoroughly understand the new Tamil Nadu Board of Secondary Education syllabus to prepare for their annual exam properly.

The detailed Tamil Nadu Board of Secondary Education Class 11 Accountancy Syllabus for 2025-26 is below.

Academic year:

Tamil Nadu Board of Secondary Education Class 11 Accountancy Revised Syllabus

Tamil Nadu Board of Secondary Education Class 11 Accountancy Course Structure 2025-26 With Marking Scheme

#Unit/TopicWeightage
1  Introduction to Accounting 
2  Conceptual Framework of Accounting 
3  Books of Prime Entry 
4  Ledger 
5  Trial Balance 
6  Subsidiary Books - 1 
7  Subsidiary Books - 2 
8  Bank Reconciliation Statement 
9  Rectification of Errors 
10  Depreciation Accounting 
11  Capital and Revenue Transactions 
12  Final Accounts of Sole Proprietors - 1 
13  Final Accounts of Sole Proprietors - 2 
14  Computerised Accounting 
 Total -
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Syllabus

1 Introduction to Accounting
  • Accounting  
    • Introduction
    • Definition: Accounting
    • Flowchart Showing Evolution of Accounting
    • Stages of Evolution
    • Real-Life Examples for Each Stage
    • Key Takeaways
  • Accounting Cycle  
    • Identifying the transactions and journalising
    • Posting and balancing
    • Preparation of trial balance
    • Preparation of trading account
    • Preparation of profit and loss account
    • Preparation of balance sheet
  • Objectives of Accounting  
    • Maintenance of Records of Business Transactions
    • Calculation of Profit and Loss
    • Depiction of Financial Position
    • Providing Accounting Information to its Users
  • Functions of Accounting  
    • Measurement
    • Forecasting
    • Comparison
    • Decision making
    • Control
    • Assistance to government
  • Importance of Accounting  
    • Systematic records
    • Preparation of financial statements
    • Assessment of progress
    • Aid to decision making
    • Satisfies legal requirements
    • Information to interested groups
    • Legal evidence
    • Computation of tax
    • Settlement during merger
  • Basic Terms in Accounting  
    • Need to Know
    • Chart Showing Basic Accounting Terms
  • Branches of Accounting  
    • Financial Accounting
    • Cost Accounting
    • Management Accounting
    • Social Responsibility Accounting
    • Human Resources Accounting
  • Basis (Methods) of Accounting System  
    • Introduction
    • Methods
    • Real-Life Examples
    • Key Takeaways
  • Users of Accounting Information  
    • Internal Users
    1.  Owners
    2. Management
    3. Employees
    • External users
    1. Creditors and financial institutions
    2. Investors
    3. Customers 
    4. Tax authorities and other regulatory bodies
    5. Government
    6. Researchers
    7. General public
  • Role of an Accountant  
    • Record keeper
    • Provider of information to the management
    • Protector of business assets
    • Financial advisor
    • Tax manager
    • Public relation officer
2 Conceptual Framework of Accounting
  • Book-Keeping  
    • Introduction
    • Definitions : Book-keeping
    • Features
    • Objectives
    • Importance 
    • Utility
    • Process
    • Real-Life Example
    • Key Takeaways
  • Book-Keeping vs. Accountancy  
  • Relationship among Book-keeping, Accounting and Accountancy  
  • Core Accounting Concepts  
    • Explanation of Concepts
    • Real-Life Examples
  • Accounting Standards  
    • Introduction
    • Definition: Accounting Standards 
    • International Financial Reporting Standards (IFRS)
    • Examples of IFRS
    • Accounting Standards in India
    • How Accounting Standards in India Are Made
    • AS vs. Ind AS vs. IFRS
    • Explanation of Certain AS
    • Examples of Accounting Standards in India
    • Key Takeaways
3 Books of Prime Entry
  • Introduction to Book of Prime Entry  
  • Source Documents  
    • Cash receipt/voucher
    • Invoice
    • Debit note
    • Credit note
    • Pay-in slip
    • Cheque
  • Double Entry Book-Keeping System  
    • Introduction
    • Definition: Double Entry System
    • Principles
    • Elements
    • Advantages
    • Real-life Examples
  • Basic Terms in Accounting  
    • Need to Know
    • Chart Showing Basic Accounting Terms
  • Concept of Account  
    • Introduction
    • Definitions: Account
    • Types of Accounts
    • Examples
  • Approaches of Recording Transactions  
    • Accounting equation approach
    1. Increase in capital and increase in asset
    2. Decrease in liability and decrease in asset
    3. Decrease in one asset and increase in another asset
    4. Decrease in one liability and increase in another liability
    5. Transactions affecting more than two accounts
    • Traditional approach
    1.  Classification of accounts
  • Accounting Rules  
  • Books of Accounts > Journal  
4 Ledger
  • Understanding the Ledger  
    • Importance of Ledger
    • Formats of Ledger
    • Example: Recording a Transaction in Ledger
    • Definition: Computerised Ledger Software
    • Manual Ledger vs. Computerised Ledger
    • Tally—An Example of Accounting Software
    • Key Takeaways
    • Posting  
      • Definition: Posting
      • Process of Posting
      • Examples: Posting from Journal
      • Example: Posting from Cash Book and Petty Cash Book
      • Example: Posting from Purchase Book and Sales Book
      • Example: Posting from Purchase Return Book and Sales Return Book
      • Example: Posting from Journal Proper
    • Balancing of Ledger Accounts  
      • Definition: Balancing of A Ledger Account
      • Process of Balancing
      • Balance B/d vs. Balance C/d
      • Examples: Balance B/d vs. Balance C/d
      • Example: Process of Balancing
      • Understanding Debit and Credit Balances
      • Types of Accounts and Their Balances
      • Key Takeaways
  • Distinction Between Journal and Ledger  
5 Trial Balance
  • Trial Balance  
    • Definition: Trial Balance
    • Advantages and Disadvantages, with Examples
    • Types
    • Methods of Preparation
    • Steps to Prepare Trial Balance
    • Example: Preparation of Trial Balance
    • Road to Trial Balance
    • Key Takeaways
  • Suspense Account  
    • Definition: Suspense Account
    • Importance
    • Situations Requiring a Suspense Account
    • Rules and Facts Regarding Suspense Account
    • Real-life Analogy
    • Example: Opening Suspense Account
    • Process of Closing Suspense Account
    • Key Takeaways
6 Subsidiary Books - 1
  • Concept of Subsidiary Books  
    • Definition: Subsidiary Books
    • Need
    • Types
  • Purchase Book  
    • Definition: Purchase Book
    • Other Names of Purchase Book Explained
    • Format and Contents
    • Example: Recording Transactions in Purchase Book
  • Purchase Return Book  
    • Definition: Purchase Return Book
    • Definition: Debit Note
    • Purchase Return Book: Format and Contents
    • Sample Debit Note, with Contents
    • Definition: Credit Note
    • Process of Purchase Return
    • Debit and Credit Notes: Names Explained
    • Example: Recording Transactions in Purchase Return Book
    • Key Takeaways
  • Sales Book  
    • Definition: Sales Book
    • Other Names of Sales Book Explained
    • Format and Contents
    • Example: Recording Transactions in Sales Book
  • Sales Return Book  
    • Definition: Sales Return Book
    • Process of Sales Return
    • Format and Contents
    • Example: Recording Transactions in Sales Return Book
  • Concept of Bills of Exchange  
    • Introduction
    • Definition: Bills of Exchange
    • Features
    • Parties to a Bill Exchange
    • Types
    • Contents of Format of Bill of Exchange
    • Specimen
  • Bills Receivable Book  
  • Bills Payable Book  
  • Journal Proper  
    • Definition: Journal Proper
    • Comparison with Journal
    • Entries Recorded in Journal Proper
    • Example: Recording Transactions in Journal Proper
7 Subsidiary Books - 2
  • Concept of Subsidiary Books  
    • Definition: Subsidiary Books
    • Need
    • Types
  • Cash Book  
    • Definition: Cash Book
    • Features
    • Purpose
    • Types
    • Key Takeaways
  • Types of Cash Book  
  • Cash Book > Simple Cash Book (Single Column Cash Book)  
    • Definition: Simple Cash Book
    • Features
    • Format, Contents and Rules
    • Example: Recording Transactions in Simple Cash Book
    • Key Takeaways
  • Journal Entries > Recording Discount in Journal  
    • Definition: Discount
    • Types of Discount
    • Examples
  • Double Column Cash Book (Cash Book with Cash and Discount Column)  
    • Balancing the double column cash book
    • Posting from double column cash book
  • Three Column Cash Book (Cash Book with Cash, Discount and Bank Column)  
    • Format
    • Contra entry
  • Cash Book > Petty Cash Book  
    • Definition: Petty Cash Book
    • Need to Maintain
    • Definition: Petty Cashier
    • Responsibilities of Petty Cashier
    • Types of Petty Cash Book
8 Bank Reconciliation Statement
  • Bank Reconciliation Statement(BRS)  
    • Definition: Bank Reconciliation Statement (BRS)
    • Difference between "Debit" and "Credit" Systems of the Bank and Businesses
    • Example: Difference between "Debit" and "Credit" Systems of the Bank and Businesses
    • Example : Understanding the Concept of BRS
    • Need for BRS
    • Key Takeaways
  • Cash Book vs Pass Book : Causes of Differences  
    • Causes of Difference in Cash Book and Pass Book
    • Definition: Time Difference
    • Causes of Time Difference
    • Possible Errors and Omissions Made by Bank or Business
    • Key Takeaways
  • Preparation of BRS  
    • Steps to Prepare BRS
    • Tips for Adding and Subtracting
    • Introduction to the Rule of Plus and Minus in BRS
    • Reasons for Balance Mismatch between Cashbook and Passbook & Their Effects
    • Real-life Example
9 Rectification of Errors
  • Errors in Accounting  
    • Introduction
    • Definition: Errors in Accounting
    • Definition: Rectification of Accounting Errors
    • Need for Rectification of Accounting Errors
    • Reasons for Accounting Errors
    • Key Takeaways
    • Types of Errors  
      • Overview
      • Examples: Errors of Omission
      • Examples: Errors of Commission
      • Examples: Errors of Principle
      • Examples: Compensating Errors
      • One-Sided Errors vs. Two-Sided Errors
      • Classification of One-Sided and Two-Sided Errors
      • Key Takeaways
  • Errors at Different Stages of Accounting  
    • At the stage of journalising
    • At the stage of posting
    • At the stage of balancing
    • At the stage of preparing trial balance
  • Errors Disclosed by the Trial Balance and Errors Not Disclosed by the Trial Balance  
    • Errors disclosed by the trial balance
    • Errors not disclosed by the trial balance
  • Suspense Account  
    • Definition: Suspense Account
    • Importance
    • Situations Requiring a Suspense Account
    • Rules and Facts Regarding Suspense Account
    • Real-life Analogy
    • Example: Opening Suspense Account
    • Process of Closing Suspense Account
    • Key Takeaways
  • Detection and Rectification of Errors  
    • Definition: Rectification of Accounting Errors
    • Methods of Rectification
    • Definition: Rectifying Entry
    • Formula for Rectifying Entry
    • Example: Rectifying Entry
    • Examples: Rectification of Errors
    • Key Takeaways
  • Computerized Accounting System (CAS)  
    • Meaning
    • Features
    • Importance
    • Components  
    • Creation of Accounting Documents
10 Depreciation Accounting
  • Concept of Depreciation  
    • Introduction
    • Definition: Depreciation
    • Origin and Meaning of the Word “Depreciation”
    • Exceptions to Depreciation
    • Causes of Depreciation
    • Examples: Causes of Depreciation
    • Importance of Charging Depreciation
    • Examples: Importance of Charging Depreciation
    • Conditions for Charging Depreciation
    • Depreciation vs. Provisions vs. Reserves
    • Examples: Depreciation vs. Provisions vs. Reserves
    • Key Takeaways
  • Methods of Depreciation  
    • Introduction
    • Comparison of Depreciation Methods
    • Suitability of Methods
  • Accounting Treatment under Fixed Instalment and Written Down Value Methods  
    • Life Cycle of a Depreciable Asset
    • Journal Entries: In the Year of Purchase
    • Journal Entries: Second Year Onwards
    • Journal Entries: During the Year of Sale
    • Example under SLM Method: Purchase of Asset and Depreciation on the Same
    • Example under SLM Method: Partial Sale and Depreciation on Remaining Asset
    • Example under WDV Method : Purchase of Asset and Depreciation for First 2 Years
    • Example under WDV Method: Partial Sale and Depreciation of Remaining Asset
    • Key Takeaways
11 Capital and Revenue Transactions
  • Capital and Revenue Transaction  
  • Basic Terms in Accounting  
    • Need to Know
    • Chart Showing Basic Accounting Terms
  • Revenue and Deferred Revenue Expenditure  
    • Features of deferred revenue expenditure
  • Distinction Between Capital and Revenue Receipts  
    • Expenditure
    • Receipts
    • Importance of Distinction between Capital and Revenue
12 Final Accounts of Sole Proprietors - 1
  • Closing Entries and Opening Entry  
    • Closing entries
    • Opening entry
  • Final Accounts : Proprietary Concern  
    • Trading Account  
      • Definition: Trading Account
      • Format and Contents
      • Nature and Working of Trading Account
      • Journal Entries for Preparing Trading Account
      • Real-Life Example
      • Key Takeaways
    • Profit and Loss Account  
      • Definition: Profit and Loss Account
      • Comparison with Trading Account
      • Format and Contents
      • Reason for Deduction of Old RDD from Bad Debts
      • Wages & Salaries vs. Salaries & Wages
      • Gross Profit/Loss vs. Net Profit/Loss
      • Journal Entries for Preparing Profit and Loss Account
      • Real-Life Example
      • Key Takeaways
    • Balance Sheet  
      • Definition: Balance Sheet
      • Key Features and Rules
      • Format and Contents
      • Journal Entries for Preparing Balance Sheet
      • Definition: Adjustments in Final Accounts
      • Features of Adjustments in Final Accounts
      • Important Adjustments: Final Accounts of a Proprietary Concern
      • Key Takeaways
  • Differences Between Trial Balance and Balance Sheet  
13 Final Accounts of Sole Proprietors - 2
  • Final Accounts : Proprietary Concern  
    • Balance Sheet  
      • Definition: Balance Sheet
      • Key Features and Rules
      • Format and Contents
      • Journal Entries for Preparing Balance Sheet
      • Definition: Adjustments in Final Accounts
      • Features of Adjustments in Final Accounts
      • Important Adjustments: Final Accounts of a Proprietary Concern
      • Key Takeaways
14 Computerised Accounting
  • Computerized Accounting System (CAS)  
    • Meaning
    • Features
    • Importance
    • Components  
    • Creation of Accounting Documents
  • Accounting Software  
  • Grouping and Codification of Accounts  
    • Grouping of accounts
    • Codification of accounts
    • Methods of codification
  • Microsoft Office-Ms Word and Ms Excel Practical  
    • MS-Word
    1. MS Word Practical
    • MS-Excel
    1. MS-Excel practical

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