Learnosphere CBSE Class 11 Accountancy Syllabus

Welcome to your go-to source for the CBSE Class 11 Accountancy Syllabus! Whether you’re starting fresh or aiming to strengthen your accounting fundamentals, our website offers the latest, detailed syllabus to help you excel in your Class 11 Accountancy exams.

elcome to your go-to source for the CBSE Class 11 Accountancy Syllabus! Whether you're beginning your journey in commerce or aiming to master the fundamentals of financial accounting, this guide provides the latest, detailed syllabus based on the CBSE curriculum for 2024–25.

Get ready to strengthen your conceptual understanding and practical skills in accountancy — a subject that forms the backbone of business studies and future financial careers.

📘 CBSE Class 11 Accountancy Syllabus 2024–25: Overview

The Class 11 Accountancy syllabus is structured to introduce students to the basic principles, techniques, and processes of accounting. It lays the foundation for Class 12 and prepares students for higher studies in commerce, CA, CS, CMA, and competitive exams like CUET.

The syllabus is divided into two parts with an added emphasis on project work.

📚 Detailed Topic-Wise Breakdown

🔹 Part A: Financial Accounting – I

1. Introduction to Accounting

• Meaning, objectives, and importance of accounting

• Types of accounting information

• Users of accounting information

• Basic terms in accounting

2. Theory Base of Accounting

• Fundamental accounting assumptions

• Accounting principles (concepts and conventions)

• Accounting standards and IFRS

• Basis of accounting: Cash vs. Accrual

🔹 Part B: Financial Accounting – II

3. Recording of Transactions – I

• Accounting equation approach

• Rules of debit and credit

• Journal and ledger

• Cash book (single, double, and triple column)

• Other subsidiary books

4. Recording of Transactions – II

• Bank reconciliation statement (BRS)

• Trial balance and errors

• Rectification of errors

🔹 5. Depreciation, Provisions, and Reserves

• Meaning and causes of depreciation

• Methods: Straight-line and Written-down value

• Concept of provisions and reserves

• Difference between capital and revenue reserves

🔹 6. Accounting for Bills of Exchange

• Meaning and features

• Promissory notes and bills of exchange

• Accounting treatment of trade and accommodation bills

🔹 7. Financial Statements of Sole Proprietorship

• Meaning, objective, and types of financial statements

• Trading and profit & loss account

• Balance sheet (without adjustments)

• Adjustments in preparation of financial statements

• Use of trial balance