CBSE Grade 11 and 12 Accountancyy - Alamelu. N

1. Class 11 Accountancy Course Content

Introduction to Accounting

• Meaning, objectives & scope

• Basic terms and accounting assumptions

Theory Base of Accounting

• Accounting principles, standards & IFRS

Recording of Transactions

• Debit-credit rules

• Journal entries

• Ledger posting

Bank Reconciliation Statement

• Causes of difference

• Preparation of BRS

Depreciation, Provisions & Reserves

• Methods of depreciation

• Adjustments & entries

Bill of Exchange

• Terms, recording & accounting treatment

Trial Balance & Rectification of Errors

• Preparing trial balance

• Types of errors

• Rectifying mistakes

Financial Statements

• Trading & profit and loss account

• Balance sheet

Accounting for Not-for-Profit Organizations

• Receipts & payments

• Income & expenditure account

• Balance sheet preparation

Accounts from Incomplete Records

• Single entry system

• Conversion into double entry

2. Class 12 Accountancy Course Content

Accounting for Partnership Firms

• Fundamentals

• Goodwill valuation

• Admission, retirement & death of a partner

• Dissolution of partnership firm

Company Accounts

• Issue of shares

• Issue of debentures

• Redemption of debentures

Financial Statement Analysis

• Tools: Comparative, common-size, ratio analysis

• Cash flow statements

Accounting for Share Capital

• Types of share capital

• Oversubscription & prorata allotment

• Forfeiture & reissue

Accounting for Debentures

• Interest on debentures

• Issue at discount/premium

• Redemption methods

3. CBSE Board Exam Preparation

• Previous years’ question solving

• NCERT + Additional practice

• Sample paper discussion

• Time management strategies

• Common error-spotting practice

• Revision notes & summary charts

4. Skill Development

• Numerical accuracy

• Analytical understanding

• Step-by-step problem solving

• Understanding formats

• Fast balancing techniques