CBSE Syllabus 2025 Elements of Book Keeping and Accountancy for Class 10: The Central Board of Secondary Education (CBSE) has published the updated Class 10 syllabus for the 2025-26 academic year. This syllabus, available as free PDFs on the official CBSE Academic website (cbseacademic.nic.in), provides a crucial framework for students and teachers. It details the course structure, content organization, and chapter-wise weightage for the upcoming 2026 board examinations. Access to the latest syllabus at the beginning of the academic session helps in effective preparation. The CBSE Class 10 Elements of Book Keeping and Accountancy syllabus for 2025-26 is readily available for download.
Check: CBSE Class 10 Syllabus 2025-2026
CBSE Class 10 Elements of Book Keeping and Accountancy Syllabus 2025-26
CBSE Class 10 Elements of Book Keeping and Accountancy Syllabus 2025-26 Weightage
Unit | Contents | Marks |
|---|---|---|
| 1 | Capital and Revenue | 8 |
| 2 | Depreciation | 12 |
| 3 | Bank Reconciliation Statement | 14 |
| 4 | Bills of Exchange | 10 |
| 5 | Final Accounts | 14 |
| 6 | Accounting from Incomplete Records | 12 |
| Total | 70 | |
| Project | 30 |
Unit 1: Capital and Revenue
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
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
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
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
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
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. |
To downoad complete Elements of Book Keeping and Accountancy class 10 syllabus for the academic yearf 2025-26. Studnts can click on the below mentioned link and download the full PDF for free.
Check: CBSE Class 10 Elements of Book Keeping and Accountancy Syllabus 2025-26 Downlaod PDF
The CBSE Class 10 Elements of Book Keeping and Accountancy Syllabus for 2025-26 provides a clear roadmap for students preparing for their 2026 board exams. The detailed syllabus helps in understanding the course structure, subject-wise weightage, and chapter-wise breakdown, facilitating a well-organized study plan and successful academic outcomes.
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