CBSE Class 10 Elements of Book Keeping and Accountancy Syllabus 2021-2022
सीबीएसई कक्षा 10 बुक कीपिंग एंड अकाउंटेंसी सिलेबस 2021-22 के तत्व पीडीएफ में डाउनलोड के लिए यहां उपलब्ध है। एलिमेंट्स ऑफ बुक कीपिंग एंड अकाउंटेंसी के लिए यह नया पाठ्यक्रम नए शैक्षणिक सत्र में विषय का अध्ययन करने के लिए उचित योजना तैयार करने के लिए बहुत उपयोगी है। सीबीएसई कक्षा 10 के बुक कीपिंग और अकाउंटेंसी परीक्षा 2021-2022 के लिए प्रभावी तैयारी के लिए छात्रों को नवीनतम पाठ्यक्रम संरचना को जानना चाहिए।
| Unit | Contents | Marks | Period |
| I | Capital and Revenue | 8 | 25 |
| II | Depreciation | 12 | 35 |
| III | Bank Reconciliation Statement | 14 | 45 |
| IV | Bills of Exchange | 10 | 25 |
| V | Final Accounts | 14 | 45 |
| VI | Accounting from Incomplete Records | 12 | 35 |
| Total | 70 | 210 | |
| Project | 30 | 30 |
Also Check :: CBSE Class 10 NCC Syllabus for Academic Session 2021-2022
Unit 1: Capital and Revenue 25 Periods 08 Marks
| 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 35 Periods 12 Marks
| 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 45 Periods 14 Marks
| 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 25 Periods 10 Marks
| 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 45 Periods 14 Marks
| 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 35 Periods 12 Marks
| 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 |