The Central Board of Secondary Education (CBSE) has released the CBSE Class 10 Elements of Book Keeping & Accountancy Syllabus 2026-27 for students appearing in the CBSE Class 10 Board Exam 2027. The latest curriculum highlights the unit-wise topics marks distribution, learning outcomes and project work to help students prepare effectively for the final board exam. Students opting for Elements of Book Keeping and Accountancy as an academic elective should carefully go through the updated syllabus before beginning their preparation. The syllabus also includes details of the theory paper, practical project work, and learning objectives for each chapter. The theory examination will be conducted for 3 hours.
CBSE Class 10 Elements of Book Keeping & Accountancy 2026-27: Course Structure
The subject carries 100 marks, divided into:
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Component
|
Marks
|
|
Theory Examination
|
70
|
|
Project Work
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30
|
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Total
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100
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CBSE Class 10 Elements of Book Keeping and Accountancy 2026-27: Unit-wise Marks Distribution
Check the below table to know the unit-wise marks distribution of CBSE Class 10 Elements of Book Keeping and Accountancy for the academic year 2026-27:
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Unit
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Contents
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Marks
|
|
1
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Capital and Revenue
|
8
|
|
2
|
Depreciation
|
12
|
|
3
|
Bank Reconciliation Statement
|
14
|
|
4
|
Bills of Exchange
|
10
|
|
5
|
Final Accounts
|
14
|
|
6
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Accounting from Incomplete Records
|
12
|
|
Total
|
|
70
|
|
Project
|
|
30
|
CBSE 10th Elements of Book Keeping & Accountancy Syllabus 2026-27
Unit 1: Capital and RevenueContent: Capital and revenue : Capital and revenue receipts, capital and revenue expenditure and deferred revenue expenditure
Learning Outcomes: 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
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Unit 2: DepreciationContent: Depreciation : Need and methods of charging depreciation-straight line and Diminishing balance method (no change in the method)
Learning Outcomes: 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
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Unit 3: Bank Reconciliation StatementContent: Bank Reconciliation Statement : Meaning Preparation of BRS with the given cash book / pass book balance
Learning Outcomes: 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
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Unit 4: Bills of ExchangeContent: 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)
Learning Outcomes: 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
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Unit 5: Final AccountsContent: 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]
Learning Outcomes: 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 a ‘Balance Sheet’.
● Understand the techniques of preparing the ‘Balance Sheet’.
● Develop the understanding to the simple adjustment for closing stock
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Unit 6: Accounting from Incomplete RecordsContent: Accounting from Incomplete Records : Meaning; preparation of statement of Profit, statement of affairs. [statement of affairs method only]
Learning Outcomes: 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.
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CHECK: CBSE Class 10 Elements of Book Keeping and Accountancy Syllabus 2026-27, Download PDF
CBSE Class 10 Elements of Book Keeping & Accountancy Project Work (30 Marks)
The internal assessment consists of 30 marks of project work. Students may be asked to prepare projects based on practical accounting concepts, including:
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Project I, 15 Marks: Identify 20 items and classify them as capital and revenue receipts, capital and revenue expenditure and deferred revenue expenditure
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Project II, 15 Marks: Make a statement of affairs for incomplete records of a small shop.
The project is designed to develop practical accounting skills and conceptual understanding.