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Delhi Public School (Joka) South Kolkata SYLLABUS - 2020 - 2021 Class - Xi Accountancy Examinations Topics

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DELHI PUBLIC SCHOOL (JOKA) SOUTH KOLKATA

SYLLABUS - 2020 -2021


CLASS – XI
ACCOUNTANCY

Examinations Topics
1. Introduction to Accounting
2. Theory base of Accounting
3. Recording of business transactions:
a. Journal
PERIODIC b. Ledger
TEST -I c. Cash book and petty cash book
d. Special purpose subsidiary books

4. Trial Balance

1. Introduction to Accounting
2. Theory base of Accounting
3. Recording of business transactions
a. Journal
b. Ledger
c. Cash book and petty cash book
d. Special purpose subsidiary books
MIDTERM
EXAMINATION
4.Bank Reconciliation Statement
5. Depreciation, Provisions & Reserves
6. Accounting for bills of exchange
7. Trial Balance

PROJECT WORK

1. Accounting for bills of exchange


2. Trial Balance and Rectification of errors
PERIODIC
3. Financial Statements of Sole Proprietorship (From complete
TEST -II
records and incomplete records)

1. Introduction to Accounting
2. Theory base of Accounting
3. Recording of business transactions
4.Bank Reconciliation Statement
5. Depreciation, Provisions & Reserves
ANNUAL 6. Accounting for bills of exchange
EXAMINATION 7. Trial Balance and Rectification of errors
8. Financial Statements of Sole Proprietorship (From complete
and incomplete records)
9. Computers in Accounting
PROJECT WORK
TOPICS DELETED

PART A: FINANCIAL ACCOUNTING – I

Unit-2: Accounting Process


Units/Topics
Bank Reconciliation Statement:
 Bank Reconciliation Statement with Adjusted Cash Book
Accounting for Bills of Exchange
 Retirement of bill
 Renewal of bill

PART B: FINANCIAL ACCOUNTING – II

Unit 3: Financial Statements of Sole Proprietorship


Units/Topics
Incomplete Records
 Difference between accounts from incomplete records and Statement of Affairs.
 Preparation of Trading, Profit and Loss account and Balance Sheet.

Unit 4: Computers in Accounting


Units/Topics
 Introduction to operating software, utility software and application software.
Introduction to accounting information system (AIS) as a part of Management
Information System.
 Stages in automation: (a) Accounting process in a computerised environment;
comparison between manual accounting process and computerised accounting
process, (b) Sourcing of accounting software; kinds of software: readymade
software; customised software and tailor-made software; generic considerations
before sourcing accounting software (c) creation of account groups and hierarchy
(d) generation of reports - trial balance, profit and loss account and balance sheet

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