CBSE Class 10 Elements of Book Keeping and Accountancy Syllabus for the current academic session (2022-2023) can be downloaded from here in PDF. This is the new syllabus that the board has released as per the annual assessment scheme. There is no bifurcation of the syllabus like the one for the last academic session. The complete syllabus will be assessed in the CBSE Annual Board Exam 2022-23 which will be held at the end of the session. Thus students must study according to the course structure prescribed in the new syllabus to score well in their CBSE Class 10 Elements of Book Keeping and Accountancy Annual Board Exam 2023.
Check the CBSE Class 10 Elements of Book Keeping and Accountancy (Code No. 254) Syllabus 2022-23 below:
Objective: The main objective of this paper is to enable the students to understand the fundamental principles and develop skills of preparing and maintaining simple books of accounts from given details
Also Check CBSE Class 10 Syllabus 2022-23 of All Subjects (New)
Unit 1: Capital and Revenue - 25 Periods - 08 Marks
| Content |
Learning Outcomes |
| Capital and revenue : Capital and revenue receipts, capital and revenue expenditure and deferred revenue expenditure |
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 - 35 Periods - 12 Marks
| Content |
Learning Outcomes |
| Depreciation : Need and methods of charging depreciation-straight line and Diminishing balance method (no change in the method) |
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 - 45 Periods - 14 Marks
| Content |
Learning Outcomes |
| Bank Reconciliation Statement : Meaning Preparation of BRS with the given cash book / pass book balance |
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 - 25 Periods - 10 Marks
| Content |
Learning Outcomes |
| Bill of Exchange : Nature and use of Bills of Exchange, Terms used in Bills of Exchange. Simple transactions related to bills of exchange (No dishonour, retiring & renewal of the bill) |
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 different 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 - 45 Periods - 14 Marks
| Content |
Learning Outcomes |
| 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] |
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 the simple adjustment for closing stock |
Unit 6: Accounting from Incomplete Records - 35 Periods - 12 Marks
| Content |
Learning Outcomes |
| Accounting from Incomplete Records : Meaning; preparation of statement of Profit, statement of affairs. [statement of affairs method only] |
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. |
Project Work
Project I - 15 Periods - 15 Marks
Identify 20 items and classify them as capital and revenue receipts, capital and revenue expenditure and deferred revenue expenditure (OR any other topic related to the course content)
Project - II 15 Periods - 15 Marks
Make a statement of affairs for incomplete records of a small shop. (OR any other topic related to the course content)
Download the above syllabus from the following:
| CBSE Class 10 Elements of Book Keeping and Accountancy Syllabus 2022-2023: Download in PDF Here |
Download the sample question paper pdf of CBSE Class 10 Elements of Book Keeping and Accountancy with all other CBSE Class 10 sample question papers by clicking on the following link:
Also Read|
NCERT Books for Class 10 All Subjects (New Editions for 2022-23)
NCERT Solutions for Class All Subjects (By Experts)
| CBSE Class 10 Practice Papers: All Subjects |
Best of luck to all the candidates.
