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Elements of Book-keeping and Accountancy Class 10 CBSE CBSE Topics and Syllabus

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Topics with syllabus and resources

100.00 Capital and Revenue
  • Capital and revenue receipts, capital and revenue expenditure and deferred revenue expenditure.

Learning Outcomes:-

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
200.00 Depreciation
  • Need and methods- Straight line and Diminishing balance method. [No change in the method]

Learning Outcomes:-

The learners would be able to:-

  • Explain the necessity of providing depreciation on fixed assets
  • Develop the skills of using the two different methods i.e straight line and diminishing balance for computing depreciation
300.00 Bank Reconciliation Statement
  • Meaning; Preparation of BRS with the given Bank Ledger and pass book

Learning Outcomes:-

The learners would be able to:-

  • Understand the concept of bank reconciliation statement
  • Appreciate the need of preparing bank reconciliation
  • Develop understanding of preparing bank reconciliation statement
400.00 Bills of Exchange
  • Nature and use of Bills of Exchange, Terms used in Bills of Exchange. [No Journal; Only Theory]

Learning Outcomes:-

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
500.00 Final Accounts
  • Preparation of Trading and Profit and loss Account and Balance Sheet of Sole trader.
  • Adjustment for closing stock only.[amount of closing stock to be given]

Learning Outcomes:-

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 and 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 do the simple adjustment for closing stock
600.00 Accounting from Incomplete Records
  • Meaning; preparation of statement of Profit, statement of affairs. [statement of affairs method only]

Learning Outcomes:-

The learner 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 to know the position of business on a particular state
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