Accountancy XI | HSEB Notes


1.     Book-Keeping and Accounting Concept
2.     Recording of transaction
  • Accounting equations
  • Basic accounting terminologies
  • Books of Original entry-jornal entry
  • Rules of debit and credit
  • Ledger accounts
3.     Cash and Banking Trasnaction
  1. Banking Concept
  2. Cash book- single, double and  triple column cash book
  3. Bank reconciliation statement
4.     Trial Balance
  • Concepts, objectives and preperation of unadjusted trial balance
5.     Accounting Errors
  • Meaning, types and rectification of accounting errors
6.     Final Accounts
  • Capital and revinue concept
  • Meaning, concept and preperation of trading account, profit & loss account and balance sheet
7.     Depreciation
  • Oncept, causes, advantages and factors affecting depreciation
  • Fixed installemnt and reducing balance method of depn
8.     Reserves and provision
  • Concept and objective if maintaining the various types if reserves
9.     Accounting for non-profit making organizations
  • Receipt and payment account
  • Preperation of statement of affiars and ascertainment of profit and loss
10. Accounting for non-complete records
  • Single entry system of book keeping
  • Preperation  of statement of affairs and ascertment of profit and loss

11. Government accounting

  • Concepts, objectives, features of government accounting
  • Accounting for operating level (journal voucher, Bank cash book, Budget sheet, petty cash book, Monthly expenditure report)

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