Elements of Book Keeping and Accountancy Syllabus 2021-2022 for CBSE Class 10 is provided here for download in PDF format. This syllabus is according to the term-wise academic session that mentions separate course structure for term 1 and term 2. With the help of this revised syllabus, you will get to know the examination structure and list of chapters/topics for each term.
Also, Check CBSE Class 10 Sample Papers and Marking Scheme for Term 1 Exam 2021
CBSE Class 10 Elements of Book Keeping and Accountancy (CODE: 254) Course Structure 2021-22:
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
TERM-I
| UNIT I |
MCQ BASED QUESTION PAPER THEORY- 35 MARKS DURATION-90 MINUTES |
Marks |
| I |
Capital and Revenue |
8 |
| II |
Depreciation |
12 |
| III |
Bank Reconciliation Statement |
15 |
|
|
Total |
35 |
|
|
PROJECT WORK ( PART-1) |
15 |
There would be only one project for the academic Session. The project work would be divided into two parts i.e. Term I (15 marks) and Term II (15marks).
Unit I: Capital and Revenue
| Content |
Learning Outcome |
| 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 II: Depreciation
| Content |
Learning Outcome |
| 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 III: Bank Reconciliation Statement
| Content |
Learning Outcome |
| 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 |
TERM-II
| UNIT I |
MCQ BASED QUESTION PAPER THEORY- 35 MARKS DURATION-90 MINUTES |
Marks |
| IV |
Bills of Exchange |
10 |
| V |
Final Accounts |
13 |
| VI |
Accounting from Incomplete Records |
12 |
|
|
Total |
35 |
|
|
PROJECT WORK ( PART-2) |
15 |
Unit IV: Bills of Exchange
| Content |
Learning Outcome |
| 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 V: Final Accounts
| Content |
Learning Outcome |
| 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 VI: Accounting from Incomplete Records
| Content |
Learning Outcome |
| 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 limitaƟons 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: There would be only one project for the academic Session. The project work would be divided into two parts i.e. Term I (15 marks) and Term II (15marks).The teacher should help students to identify any one project from the given topics:
Project – I 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 Make a statement of affairs for incomplete records of a small shop. (OR any other topic related to the course content)
You can also download the above syllabus in PDF by clicking on the following link:
| CBSE Class 10 Elements of Book Keeping and Accountancy Syllabus 2021-2022 (Term 1 & Term 2) |
Check the old CBSE Syllabus of CBSE Class 10 Elements of Book Keeping and Accountancy from the link provided below to understand the division of topics for the revised syllabus:
| CBSE Class 10 Elements of Book Keeping and Accountancy OLD Syllabus 2021-2022 (Released on 31st March) |
Also Check: CBSE Class 10 Best Study Material for 2021-2022 Session
