Accountancy 11th std

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Accountancy 11th std

Chapter 1 Introduction to Accounting


=> Introduction to Accounting
=> Evolution of Accounting
=> Meaning and Definition of Accounting
=> Accounting cycle
=> Objectives of Accounting
=> Functions of Accounting
=> Importance of Accounting
=> Basic Accounting terminologies
=> Branches of Accounting
=> Bases of Accounting
=> Users of Accounting information
=> Role of an accountant

Chapter 2 Conceptual Framework of Accounting


=> Book-keeping: An introduction
=> Book-keeping Vs. Accounting
=> Relationship among Book-keeping, Accounting and Accountancy
=> Accounting Principles
=> Accounting Standards (AS)
=> International Financial Reporting Standards (IFRS)
=> Accounting Standards in India

Chapter 3 Books of Prime Entry


=> Books of Prime Entry
=> Source documents
=> Double entry system
=> Transaction and its type
=> Account
=> Approaches of recording transactions
=> Accounting rules
=> Journal entries
=> Application of rules of double entry system
=> Analysis of transactions with Example
=> Journal entries: Illustration Problems with solution

Chapter 4 Ledger


=> Ledger
=> Utilities of ledger
=> Format of ledger account
=> Distinction between journal and ledger
=> Procedure for posting
=> Balancing of ledger accounts

Chapter 5 Trial Balance


=> Introduction to trial balance
=> Need for preparing trial balance
=> Definition of trial balance
=> Features of trial balance
=> Objectives of preparing trial balance
=> Limitations of trial balance
=> Methods of preparing trial balance
=> Suspense account

Chapter 6 Subsidiary Books I


=> Subsidiary Books - I
=> Meaning of subsidiary books
=> Types of subsidiary books
=> Advantages of subsidiary books
=> Purchases book
=> Purchases returns book
=> Sales book
=> Sales returns book
=> Bills of exchange
=> Bills receivable book
=> Bills payable book
=> Journal proper

Chapter 7 Subsidiary Books II Cash Book


=> Subsidiary Books - II Cash Book
=> Meaning of cash book
=> Cash Book - A subsidiary book and principal book of accounts
=> Importance of cash book
=> Types of cash book
=> Single column cash book
=> Cash discount and trade discount
=> Double column cash book (Cash book with cash and discount column)
=> Three column cash book (Cash book with cash, discount and bank column)
=> Petty cash book

Chapter 8 Bank Reconciliation Statement


=> Bank Reconciliation Statement
=> Bank statement or bank pass book
=> Bank Reconciliation Statement (BRS)
=> Reasons why bank column of cash book and bank statement may differ
=> Preparation of bank reconciliation statement

Chapter 9 Rectification of Errors


=> Rectification of Errors
=> Meaning of errors
=> Errors at different stages of accounting
=> Classification of errors
=> Errors disclosed by the trial balance and errors not disclosed by the trial balance
=> Steps to locate errors
=> Suspense account
=> Rectification of errors
=> Errors in computerised accounting

Chapter 10 Depreciation Accounting


=> Depreciation Accounting
=> Depreciation - Meaning and definition
=> Objectives of providing depreciation
=> Causes of depreciation
=> Characteristics of depreciation
=> Factors determining the amount of depreciation
=> Methods of providing depreciation
=> Straight line method/ Fixed instalment method / Original cost method
=> Merits and Limitations of Straight line method/ Fixed instalment method / Original cost method
=> Written down value / Diminishing balance method
=> Merits, Limitations and Suitability of Written down value / Diminishing balance method
=> Methods of recording depreciation
=> Calculation of profit or loss on sale of asset

Chapter 11 Capital and Revenue Transactions


=> Capital and Revenue Transactions
=> Considerations in determining capital and revenue expenditures
=> Classification of expenditure
=> Capital expenditure
=> Revenue expenditure
=> Deferred revenue expenditure
=> Comparison of capital, revenue and deferred revenue expenditure
=> Capital and revenue receipts
=> Distinction between capital and revenue receipts
=> Illustration Problems with Solution - Accountancy: Capital and Revenue Transactions

Chapter 12 Final Accounts of Sole Proprietors I


=> Introduction to final accounts
=> Closing entries and Opening entry
=> Trading account
=> Profit and loss account
=> Balance sheet
=> Differences between trial balance and balance sheet
=> Illustration Problems with Solution - Accountancy: Final Accounts of Sole Proprietors

Chapter 13 Final Accounts of Sole Proprietors II


=> Final Accounts of Sole Proprietors-II
=> Adjustment entries and accounting treatment of adjustments
=> Illustration Problems with Solutions - Adjustment entries and accounting treatment of adjustments
=> Summary of adjusting entries and accounting treatment of adjustments
=> Final accounts with adjustments

Chapter 14 Computerised Accounting


=> Computerised Accounting: Introduction to computers
=> Computerised Accounting System (CAS)
=> Advantages of Computerised Accounting System
=> Limitations of Computerised Accounting System
=> Differences between manual and computerised accounting system
=> Accounting software
=> Grouping and codification of accounts
=> Microsoft Office - MS Word Practical - Computerised Accounting
=> Microsoft Office - MS Excel Practical - Computerised Accounting

11th Accountancy Textbook Volume 1 Teachers Manual - Download Pdf
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