CBSE Class-10 Syllabus 2018-19 (Elements of Book-Keeping And Accountancy)

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CBSE Class-10 Syllabus 2018-19 (Elements of Book-Keeping And Accountancy)

Syllabus :

Objective : The main objective of this paper is to enable the students to understand the fundamental principles and develop skills of preparing and maintaining simple books of accounts from given details.

One Paper               3 Hours                        70 Marks                        210 Periods

Unit

Contents Marks

Periods

1. Capital and Revenue 8

25

2. Depreciation 12

35

3. Bank Reconciliation Statement 14

45

4. Bills of Exchange 10

25

5. Final Accounts 14

45

6. Accounting from Incomplete Records 12

35

  Total 70

210

 

Project

30

30

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


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Courtesy: CBSE

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