Uttarakhand Board Class 11 Accountancy Syllabus 2023-24: Download in PDF

UK Board Class 11 Accountancy Syllabus 2023-24: Accountancy is a crucial subject for students as it lays the foundation for commerce and finance education. The knowledge of accountancy opens doors to careers like accounting, finance, and entrepreneurship. In UBSE Class 11 curriculum, accountancy establishes the groundwork for advanced studies and practical life skills, ensuring students are well-prepared for diverse professional opportunities. The syllabus outlines the detailed list of topics to be covered in the subject. You will get to know the names of units and the topics to be covered under these units for the 2023-24 session. It also mentions marking scheme for theory paper as well as for internal assessment. With this article, you will be able to check and download the complete syllabus in PDF.

Uttarakhand Board Class 11 Accountancy Syllabus 2023-24

Assessment Scheme for Uttarakhand Board Class 11 Accountancy will be as follows:

The Uttarakhand Board Class 11 Accountancy Question Paper 2024 will be for 80 marks with 3 hours’ exam writing time.

Also Check: Uttarakhand Board Class 11 Syllabus 2023-24 All Subjects

Uttarakhand Board Class 11 Accountancy (Code - 132) Syllabus 2023-24

PART A: FINANCIAL ACCOUNTING - I

Unit-1: Theoretical Frame Work

Units/Topics

Introduction to Accounting

Accounting- concept, meaning, as a source of information, objectives, advantages and limitations, types of accounting information; users of accounting information and their needs. Qualitative Characteristics of Accounting Information. Role of Accounting in Business.

Basic Accounting Terms- Entity, Business Transaction, Capital, Drawings. Liabilities (Non Current and Current). Assets (Non Current, Current); Expenditure (Capital and Revenue), Expense, Revenue, Income, Profit, Gain, Loss, Purchase, Sales, Goods, Stock, Debtor, Creditor, Voucher, Discount (Trade discount and Cash Discount)

Theory Base of Accounting

Fundamental accounting assumptions: GAAP: Concept

Unit-2: Accounting Process

Recording of Business Transactions Voucher and Transactions: Source documents and Vouchers, Preparation of Vouchers, Accounting Equation Approach: Meaning and Analysis, Meaning and Analysis, Rules of Debit and Credit. Recording of Transactions: Books of Original Entry- Journal Special Purpose books: Cash Book: Simple, cash book with bank column and petty cashbook Purchases book Sales book, Sales book, Purchases return book, Sales return book

Journal proper

Note: Including trade discount, freight and cartage expenses for simple GST calculation.

Ledger: Format, Posting from journal and subsidiary books, Balancing of accounts

Bank Reconciliation Statement: Need and preparation, Bank Reconciliation Statement

Depreciation, Provisions and Reserves

Depreciation: Meaning, Features, Need, Causes, factors ,Other similar terms: Depletion and Amortisation

Methods of Depreciation:

i.Straight Line Method (SLM)

ii.Written Down Value Method (WDV) Note: Excluding change of method

Method of recoding depreciation

i.Charging to asset account

ii.Creating provision for depreciation/accumulated depreciation account

Treatment of disposal of asset

Provisions, Reserves, Difference Between Provisions and Reserves

Types of Reserves:

i.Revenue reserve

ii.Capital reserve

iii.General reserve

iv.Specific reserve

v.Secret Reserve

Difference between capital and revenue reserve

Trial balance and Rectification of Errors

Trial balance: objectives, meaning and preparation

(Scope: Trial balance with balance method only)

Errors: classification-errors of omission, commission, principles, and compensating;

their effect on Trial Balance.

Detection and rectification of errors;

(i) Errors which do not affect trial balance

(ii) Errors which affect trial balance preparation of suspense account.

Basic Accounting Concept : Business Entity] Money Measurement, Going Concern, Accounting Period, Cost Concept, Dual Aspect, Revenue Recognition, Matching, Full Disclosure, Consistency, Conservatism, Materiality and Objectivity, System of Accounting.

Basis of Accounting: cash basis and accrual basis, Accounting Standards: Applicability of Accounting Standards (AS) and Indian Accounting Standards (IndAS) Goods and Services Tax (GST): Characteristics and Advantages.

Download PDF copy of the full UBSE Class 11th Accountancy Syllabus fom the following link:

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