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

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Topics with syllabus and resources

100.00 Introduction of Book-keeping and Accountancy
  • Meaning and definition
  • Objectives
  • Importance and Utility
  • Difference between Book-Keeping and Accountancy
  • Basis of Accounting - Cash basis and Accrual basis
  • Qualitative characteristics of accounting information
  • Financial Accounting, Cost Accounting, Management Accounting
200.00 Basic Accounting Terminologies
  • Business Transactions - Cash Transactions and Credit Transactions
  • Goods
  • Profit, loss-Operating and Nonoperating profits, Normal gains and abnormal gains with examples. Difference between profit and Income
  • Assets, Liabilities, Net-worth/ Owners Equity Assets: Fixed/ Current/Tangible/ Intangible/ fictitious
  • Contingent Liability
  • Capital, Drawings
  • Debtors, Creditors
  • Capital Expenditure, Revenue and Deferred Revenue Expenditure
  • Cash discount and Trade discount
  • Solvent and Insolvent
  • Accounting Year
  • Trading Concerns and ‘Not for Profit’ Concerns
  • Goodwill
400.00 Meaning and Fundamentals of Double Entry Book-keeping System
  • Study of Double Entry Book-keeping system.
  • Advantages of Double Entry Bookkeeping system
  • Comparison of Double Entry Bookkeeping system with Conventional Accounting system
500.00 Classification of Accounts and Accounting Equations Rules
  • Types of accounts-personal, Impersonal accounts- Real accounts, Nominal accounts.
  • Rules for different accounts for passing entries
  • Illustrations
  • Accounting equations Assets, Liabilities, Revenue and capital expenses
  • Brief: Explanation about IFRS
600.00 Source Documents Required for Accounting
  • Meaning, contents and specimen.
  • Voucher-internal, external voucher
  • Petty cash and cash voucher
  • Cash and Credit memo
  • Receipt
  • Debit and Credit note
  • Pay-in-slip
  • Withdrawal slip
  • Cheque-Bearer, Order, Crossed, Account payee
  • Bank pass book, Bank Statement and Bank advice
700.00 Journal
  • Meaning, Importance and utility of Journal.
  • Specimen of Journal
  • Writing of Journal entries
800.00 Subsidiary Books
  • Meaning, need and specimen of different Subsidiary Books
  • Simple Cash Book with cash column only
  • Cash Book with cash and bank columns
  • Analytical Petty Cash Book-imprest system
  • Purchase Book
  • Sales Book
  • Purchase Return Book
  • Sales Return Book
  • Bank Book
  • Journal Proper, Transactions of Discounts to be taken in Journal Proper
900.00 Ledger
  • Meaning, need and contents of ledger be explained
  • Specimen of ledger
  • Posting of entries from Subsidiary books to ledger
  • Balancing of ledger accounts
1000.00 Bank Reconciliation Statement
  • Meaning, need and importance
  • Reasons for difference in bank balance as per cash book and balance as per bank pass book
  • Specimen of Bank Reconciliation Statement
  • Preparation of Bank Reconciliation Statement
1100.00 Trial Balance
  • Meaning and Purpose
  • Specimen of Trial Balance
  • Preparation of Trial Balance from given balances of accounts.
1200.00 Errors and Their Rectification
  • Meaning and effects of errors
  • Types of errors - Errors of principles, Errors of Ommission, Errors of commission and Compensating Errors.
  • Steps to locate errors
  • Errors affecting and not affecting Trial Balance
  • Treatment of balance of suspense account
  • Rectification entries
  • Meaning and effects of errors
  • Types of errors - Errors of principles, Errors of Ommission, Errors of commission and Compensating Errors.
  • Steps to locate errors
  • Errors affecting and not affecting Trial Balance
  • Treatment of balance of suspense account
  • Rectification entries
1300.00 Depreciation, Provisions and Reserves
  • Depreciation : Meaning, Need and Factors affecting depreciation.
  • Methods of computation of Depreciation : Straight Line Method, Written Down Value Method (Excluding Change in method)
  • Accounting Treatment of Depreciation : By charging to asset account by creating Provision for depreciation / accumulated depreciation account
  • Provisions and Reserves : Meaning, Objectives and Difference between provisions and Reserves
  • Types of Reserves : Revenue Reserve, Capital Reserve, General Reserve, Specific reserves, Secret reserves
1400.00 Financial Statements of Proprietary Concern

Financial Statements- Meaning, objective and Importance

  • Preparation of Trading Account
  • Preparation of Profit and Loss Account
  • Preparation of Balance Sheet
  • Effects of following adjustments only
  1. Closing stock
  2. Depreciation
  3. Bad and Doubtful debts
  4. Provision for discount on Debtors and Creditors
  5. Outstanding expenses
  6. Prepaid expenses
  7. Accrued income
  8. Income received in advance
  9. Drawings
  10. Goods distributed as free sample
1500.00 Computer in Accounting
  • Introduction to Computer Accounting System:
  • Components of CAS, Features, Grouping of Accounts, using software of C.A.S
  • Application of computer accounting Automation of accounting process, designing accounting reports, data exchange with other information system.
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