CBSE Class 10 Elements Of Book Keeping And Accountancy Syllabus 2024-25: Free PDF Download!

Unit

Contents

Marks

Periods

1

Capital and Revenue

8

25

2

Depreciation

12

35

3

Bank Reconciliation Statement

14

45

4

Bills of Exchange

10

25

5

Final Accounts

14

45

6

Accounting from Incomplete Records

12

35

Total

70

210

Project

30

30

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 knowledge about deferred revenue Expenditure

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

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 to prepare a bank reconciliation statement

● Develop an understanding of preparing bank reconciliation Statement

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 for Bills of exchange in business

● State the meaning of different terms used in bills of exchange and their implication in accounting

● Develop the skill of journalising simple bill transactions in the book of creditor and debtor

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 Accounts and calculating gross profit.

● Develop the skill of preparing a Profit & Loss Account and calculating the net profit

● Explain the need for preparing a ‘Balance Sheet’.

● Understand the techniques of preparing the ‘Balance Sheet’.

● Develop an understanding of the simple adjustment for closing stock

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 a Statement of Profit

● Develop the skill of preparing a statement of

Affairs and ascertain the position of the business on a particular date.

CBSE Class 10 Elements Of Book Keeping And Accountancy Syllabus 2024-25 FREE PDF Download