Online CBSE Accountancy Coaching for Class 11 & 12 – by Ashish

📘 ACCOUNTANCY – COURSE CONTENT (CLASS 11 & 12)

🔹 CLASS 11 ACCOUNTANCY

1. Introduction to Accounting

• Meaning, objectives, advantages & limitations

• Bookkeeping vs. Accounting

• Users of Accounting Information

2. Basic Accounting Terms

• Assets, liabilities, capital, expenses, income, profit, loss, etc.

3. Theory Base of Accounting

• Accounting concepts, conventions, principles

• IFRS & Accounting Standards

4. Recording of Transactions – I

• Journal entries

• Source documents & vouchers

5. Recording of Transactions – II

• Ledger posting

• Cash book (single, double, triple column)

• Subsidiary books

6. Bank Reconciliation Statement (BRS)

7. Trial Balance & Rectification of Errors

8. Depreciation, Provisions & Reserves

9. Bills of Exchange

10. Financial Statements – Without Adjustments

11. Financial Statements – With Adjustments

12. Accounts from Incomplete Records (Single Entry)

13. Applications of Computers in Accounting

14. Accounting Software – Tally (Basics)

🔹 CLASS 12 ACCOUNTANCY

PART A: Accounting for Not-for-Profit & Partnership Firms

1. Accounting for Not-for-Profit Organization (NPO)

• Receipts & Payments

• Income & Expenditure A/c

• Balance Sheet

2. Accounting for Partnership Firms

• Partnership deed

• Fixed & fluctuating capital

• Profit & loss appropriation account

3. Reconstitution of Partnership

• Admission of a partner

• Retirement of a partner

• Death of a partner

4. Dissolution of Partnership Firm

PART B: Company Accounts & Financial Statement Analysis

5. Accounting for Share Capital

• Issue of shares

• Forfeiture & reissue of shares

6. Accounting for Debentures

7. Analysis of Financial Statements

• Meaning, objectives, types

8. Comparative & Common Size Statements

9. Ratio Analysis

• Liquidity, solvency, profitability, turnover ratios

10. Cash Flow Statement

• Operating, investing & financing activities