Accountancy is a very crucial subject for Class 11 Commerce students. Mastering this subject is required if a student wishes to ace the final examination. Here, for the students to get an idea about the concepts taught in class for the Accountancy subject, we have provided the links to download the PDF versions of the revised Uttarakhand Board Class 11 Accountancy Syllabus 2021-22 and details about the deleted portions.
Some concepts covered in Accountancy subject for the Class 11 Commerce students are Financial Accounting, Accounting Principles, Bills of exchange and Promissory Note and many more. For further details, click on the given PDF links and download the syllabus.
Uttarakhand Board Class 11 Accountancy Syllabus 2021-22 PDF Download
UBSE Class 11 Accountancy Syllabus 2021-22(deleted portions) PDF
This webpage may also contain details of the units or topics covered in the Accountancy syllabus for this current academic year.
Part A: Financial Accounting – I
- Unit 1: Introduction to Accounting
- Unit 2: Theory Base of Accounting
- Unit 3: Recording of Business Transactions
- Unit 4: Trial Balance and Rectification of Errors
- Unit 5: Depreciation, Provisions and Reserves
- Unit 6: Accounting for Bills of Exchange Transactions
Part B: Financial Accounting – II
- Unit 7: Financial Statements
- Unit 8: Accounts from incomplete records
- Unit 9: Computers in Accounting
- Unit 10: Accounting and Database System
Meanwhile, further details about the deleted portions of this syllabus are also given below, in this article.
Part A: Financial Accounting – I
Unit 1: Introduction to Accounting
Qualitative characteristics of Accounting information-reliability, relevance, understandability and comparability.
Unit 2: Theory Base of Accounting
Cost Concept, Conservatism, Materiality
Accounting Standards- Concept
Bases of Accounting – Cash Basis, Accrual Basis
Unit 3: Recording of Business Transactions
Preparation of Accounting vouchers
Recording of Transactions: Special Purpose Books:
i) Purchases Book, Sales Book, Purchase Returns Book, Sales Returns Book
Unit 4: Trial Balance and Rectification of Errors
Errors: compensating errors; errors not affecting Trial Balance.
Detection and Rectification of Errors (One Sided and Two Sided)
Unit 5: Depreciation, Provisions and Reserves
Method of recording depreciation-charging to asset account, creating provision for
depreciation/accumulated depreciation account; Treatment of disposal of asset.
Types of Reserves: Revenue Reserve, Capital Reserve, General Reserve, Specific
Reserve and Secret Reserves.
Unit 6: Accounting for Bills of Exchange Transactions
Negotiation, Endorsement
Accounting treatment of trade bills and accommodation bills
Part B: Financial Accounting – II
Unit 7: Financial Statements
Capital Expenditure and Deferred Revenue Expenditure
Balance Sheet: Vertical Presentation of Financial Statements
Provision for discount on debtors, manager’s commission
Unit 8: Accounts from incomplete records
Conversion method.
Unit 9: Computers in Accounting
Applications of computers in accounting:
– data exchange with other information systems
Highlighting advantages and limitations of automation
Tailor-made accounting system
Unit 10: Accounting and Database System
Queries and reports in the context of Accounting System
While the entire syllabus for UBSE Class 11 is available at the official website, we at BYJU’S have provided the important subject wise syllabus for the students to download.
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