Maharashtra State BoardHSC Arts 11th

Book Keeping and Accountancy 11th HSC Arts Maharashtra State Board Topics and Syllabus

Academic year:


1 Introduction of Book-keeping and Accountancy
2 Meaning and Fundamentals of Double Entry Book-keeping
3 Journal
4 Ledger
5 Subsidiary Books
6 Bank Reconciliation Statement
7 Depreciation
  • Depreciation 
    • Meaning
    • Definition
    • Importance
  • Factors of Depreciation 
    • Cost of Asset
    • Estimated Economic Life of Asset
    • Estimated Terminal Value
  • Methods of Depreciation 

    1. Fixed Instalment or Straight Line or Original Cost Method.
    2. Diminishing or Reducing Balance or Written Down Value Method.
    3. Annuity Method.
    4. Depreciation Fund Method.
    5. Revaluation Method.
    6. Insurance Policy Method.
    7. Machine Hour Rate Method, etc.

  • Accounting Treatment 
    • Calls in Arrears
    • Calls in Advance
    • Over Subscription
    • Under Subscription
    • Issue of Shares at a Premium
    • Issue of Shares at a Discount
    • Issue of Shares for Consideration other than Cash
8 Rectification of Errors
9 Final Accounts of a Proprietary Concern
10 Single Entry System

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