Tamil Nadu Board of Secondary EducationHSC Commerce Class 11th
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Accountancy Class 11th HSC Commerce Tamil Nadu Board of Secondary Education Topics and Syllabus

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Tamil Nadu Board of Secondary Education Syllabus For Class 11th Accountancy: Knowing the Syllabus is very important for the students of Class 11th. Shaalaa has also provided a list of topics that every student needs to understand.

The Tamil Nadu Board of Secondary Education Class 11th Accountancy syllabus for the academic year 2021-2022 is based on the Board's guidelines. Students should read the Class 11th Accountancy Syllabus to learn about the subject's subjects and subtopics.

Students will discover the unit names, chapters under each unit, and subtopics under each chapter in the Tamil Nadu Board of Secondary Education Class 11th Accountancy Syllabus pdf 2021-2022. They will also receive a complete practical syllabus for Class 11th Accountancy in addition to this.

Academic year:

Tamil Nadu Board of Secondary Education Class 11th Accountancy Revised Syllabus

Tamil Nadu Board of Secondary Education Class 11th Accountancy and their Unit wise marks distribution

Tamil Nadu Board of Secondary Education Class 11th Accountancy Course Structure 2021-2022 With Marking Scheme

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Syllabus

1 Introduction to Accounting
  • Introduction to Accounting 
    • Economic Events
    • Identification, Measurement, Recording and Communication
    • Organisation
    • Interested Users of Information
  • Evolution of Accounting 
  • Meaning and Definition of Accounting 
  • 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 Accounting Terminologies 
  • Branches of Accounting 
    • Financial Accounting
    • Cost Accounting
    • Management Accounting
    • Social Responsibility Accounting
    • Human Resources Accounting
  • Bases of Accounting 
    • Cash basis
    • Accrual or mercantile basis
    • Hybrid or mixed basis
  • 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
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 System 
    • Definition
    • Principles of double entry system
    • Advantages of double entry system
    1. Accuracy
    2. Ascertainment of business results
    3. Comparative study
    4. Common acceptance
  • Transaction 
    • Cash transaction
    • Bank transaction 
    • Credit transaction
  • Account 
  • 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 
  • Journal Entries 
    • Meaning
    • Format of Journal
    • Steps in journalising
    • Different types of journal entries
    • Application of rules of the double-entry system
    • Analysis of transactions
    • Advantages of journal
4 Ledger
5 Trial Balance
6 Subsidiary Books - 1
7 Subsidiary Books - 2
8 Bank Reconciliation Statement
9 Rectification of Errors
10 Depreciation Accounting
  • Depreciation 
    • Meaning
    • Definition
    • Importance
    • Useful life of the asset
    • Depreciable assets
  • Objectives and Characteristics of Depreciation 
    • Objectives of providing depreciation:
    1. To find out the true profit or loss
    2. To present the true and fair view of financial position
    3. To facilitate replacement of fixed assets
    4. To avail tax benefits
    5. To comply with legal requirements
    • Characteristics of depreciation
  • Causes of Depreciation 
    • Wear and tear
    • Expiration of Legal Rights
    • Efflux of time
    • Obsolescence
    • Inadequacy for the purpose
    • Lack of maintenance
    • Abnormal factors
  • Factors Determining the Amount of Depreciation 
    • Actual cost of the asset
    • Estimated useful life of the asset
    • Scrap value of an asset
    • Other factors 
  • 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. Depletion method
    5. Sum of years of digits method
    6. Depreciation Fund Method
    7. Revaluation Method
    8. Insurance Policy Method
    9. Machine Hour Rate Method
    10. Sinking fund method
  • Methods of Recording Depreciation 
    • Charging depreciation to asset account
    • Creating Provision for Depreciation Account/Accumulated Depreciation Account
  • Calculation of Profit Or Loss on Sale of Asset 
11 Capital and Revenue Transactions
12 Final Accounts of Sole Proprietors - 1
  • Introduction of Final Accounts 
    • Meaning
    • Objectives
    • Importance
    • Final accounts include
    • Manufacturing Accounts
    • Trading Account
    • Profit and Loss Accounts
    • Profit & Loss Appropriation Account
    • Balance sheet
  • Closing Entries and Opening Entry 
    • Closing entries
    • Opening entry
  • Trading Account 
    • Need for preparation of trading account
    • Preparation of trading account 
    • Closing of trading account 
    • Format of trading account
  • Profit and Loss Account 
    • Need for preparing profit and loss account 
    • Preparation of profit and loss account
    • Closing of profit and loss account
    • Format of profit and loss account
  • Balance Sheet 
    • Need for preparing a balance sheet.
    • Relevant Items in the Balance Sheet
    • Characteristics of balance sheet
    • Grouping and Marshalling of assets and liabilities in a balance sheet
    • Methods of drafting a balance sheet
    1. Horizontal form of balance sheet
    2. Vertical form of balance sheet
    • Preparation of Balance Sheet
    • Classification of assets and liabilities
  • Differences Between Trial Balance and Balance Sheet 
13 Final Accounts of Sole Proprietors - 2
14 Computerised Accounting
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