Uttarakhand Board Class 11 Accountancy 2020-21

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 2020-21 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 2020-21 PDF Download

UBSE Class 11 Accountancy Syllabus 2020-21(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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