CBSE Class 10 Elements of Book Keeping and Accountancy Syllabus 2017-18

CBSE Class 10 Elements of Book Keeping and Accountancy Syllabus 2017-18

This year CBSE has changed the exam pattern. Class 10 Elements of Book Keeping and Accountancy Syllabus in Board exam will consist of 100 marks of the final exam. This year, there is no CCE pattern or division of syllabus for SA1 or SA2 as it used to be before.

This year complete syllabus will be there in your final/annual exam. Along with Elements of Book Keeping and Accountancy syllabus for class 10 cbse has also issued the chapter-wise breakup of questions along with weightage of each chapter. The package also enlists the learning objectives. That’s why it is strongly recommended to download new class 10 Elements of Book Keeping and Accountancy syllabus 2017-18 this year and be on safe side.

 




Unit 1: Capital and Revenue  (30 Periods, 12 Marks)

Content
Capital and revenue: Capital and revenue receipts, capital and revenue expenditure and deferred
revenue expenditure

Learning Outcomes
The learners would be able to :
● Recapitulate the meaning of the terms ‘Capital’ and ‘Revenue’
● Appreciate the difference between capital and revenue receipts and capital and revenue expenditure
● Acquire the knowledge about deferred revenue expenditure

Unit 2: Depreciation   (40 Periods, 17 Marks)

Content
Depreciation: Need and methods of charging depreciation-straight line and Diminishing balance method (no change in the method)

Learning Outcomes
The learners would be able to :
● Explain the necessity of providing depreciation on fixed assets
● Develop the skill of using the different methods i.e. straight line and diminishing balance for
computing depreciation
● Prepare fixed assets accounting using straight line and diminishing balance method of charging
depreciation

Unit 3: Bank Reconciliation Statement   (50 Periods, 20 Marks)

Content
Bank Reconciliation Statement: Meaning Preparation of BRS with the given cash book/pass book balance

Learning Outcomes
The learners would be able to :
● Understand the concept of bank reconciliation statement
● Appreciate the need of preparing bank reconciliation statement
● Develop understanding of preparing bank reconciliation statement

Unit 4: Bills of Exchange    (30 Periods, 14 Marks)

Content 
Bill of Exchange:: Nature and use of Bills of Exchange, Terms used in Bills of Ex-change. simple transactions related to bills of exchange (No dishonour, retiring & renewal of the bill)

Learning Outcomes
The learners would be able to :
● Acquire the knowledge of using bills of exchange for financing business transactions
● Understand the need of Bills of exchange in business
● State the meaning of dierent terms used in bills of exchange and their implication in accounting
● Develop in the skill of journalising simple bill transactions in the book of creditor and debtor

Unit 5: Final Accounts (50 Periods 20 Marks)

Content
Final Accounts : Preparation of Trading and Profit & loss Account and Balance Sheet of Sole trader. Adjustment for closing stock only. [amount of closing stock to be given]

Learning Outcomes
The learners would be able to :
● State the meaning of financial statements & the purpose they serve for a sole proprietor.
● Develop the skill of preparing Trading Account and calculating gross profit.
● Develop the skill of preparing Profit & Loss Account and calculating the net profit
● Explain the need for preparing ‘Balance Sheet’.
● Understand the techniques of preparing the ‘Balance Sheet’.
● Develop the understanding to to the simple adjustment for closing stock

Unit 6: Accounting from Incomplete Records (40 Periods, 17 Marks)

Content 
Accounting from Incomplete Records: Meaning; preparation of statement of Profit, statement
of affairs. [statement of affairs method only]

Learning Outcomes
The learners would be able to :
● State the meaning of incomplete records
● Understand the uses and limitations of incomplete records
● Develop the skill of computation of profit /loss by preparing Statement of Profit
● Develop the skill of preparing ‘Statement of Affairs’ and ascertain the position of the business on a particular date.

 

More on Class 10 Syllabus

 

Click for Class X Sample Papers by CBSE 2018

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