Table of Contents
CBSE Class 10 Elements of Book Keeping and Accountancy Syllabus 2023-24: The Central Board of Secondary Education (CBSE) decided to incorporate a new subject, Elements of Book Keeping and Accountancy, into the Class 10 syllabus in order to better equip students with the knowledge necessary to comprehend the fundamental principles involved in the process of keeping financial records. The primary objective of the CBSE syllabus for Class 10 Elements of Book Keeping and Accountancy is to cultivate the abilities necessary to prepare and manage simple books of accounts using the information provided. Find the complete syllabus for the 2023-24 school year’s CBSE Class 10 Elements of Book Keeping and Accountancy course right here.
Class 10 Elements of Book Keeping and Accountancy Syllabus 2023-24
Students will be introduced to the fundamental principles of bookkeeping and accounting through the CBSE Class 10 Elements of Book Keeping and Accountancy Syllabus 2023-24. The Class 10 Elements of Book Keeping and Accountancy Syllabus 2023-24 covers a wide range of topics, including the nature and importance of bookkeeping, the many types of accounts, the laws of debit and credit, the compilation of simple financial statements, and the use of accounting software. In addition, the course will contain a practical component, during which time the students will have the opportunity to put the ideas that they have learnt in the theoretical modules into practice.
Class 10 Elements of Book Keeping and Accountancy Syllabus 2023-24 Pdf
CBSE Class 10 Elements of Book Keeping and Accountancy Syllabus 2023-24
Class 10 Elements of Book Keeping and Accountancy Syllabus 2023-24 Course structure
The table below consists of the CBSE Class 10 Elements of Book Keeping and Accountancy Syllabus 2023-24 Course structure.
| Component | Marks | Time Allowed |
|---|---|---|
| Theory Paper | 70 | 3 Hours |
| Project Work | 30 | – |
| Total Marks | 100 | – |
Class 10 Elements of Book Keeping and Accountancy Syllabus 2023-24 Marks distribution
The table below consists of the marks distribution of CBSE Class 10 elements of bookkeeping and accountancy syllabus 2023-24.
| 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 |
Class 10 Elements of Book Keeping and Accountancy Syllabus 2023-24 Unit-wise syllabus
Unit 1: Capital and Revenue
| 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 knowledge about deferred revenue Expenditure |
Unit 2: Depreciation
| 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 |
Unit 3: Bank Reconciliation Statement
| Content | Learning Outcomes |
| Bank Reconciliation Statement : Meaning Preparation of BRS with the given cash book/pass book balance | The learners would be able to :
● Understand the concept of bank reconciliation statement ● Appreciate the need of preparing a bank reconciliation statement ● Develop an understanding of preparing bank reconciliation Statement |
Unit 4: Bills of Exchange
| Content | Learning Outcomes |
| Bill of Exchange: Nature and use of Bills of Exchange, Terms used in Bills of Exchange. Simple transactions related to bills of exchange (No dishonour, retiring & renewal of the bill) | The learners would be able to :
● Acquire the knowledge of using bills of exchange for financing business transactions ● Understand the need for Bills of exchange in business ● State the meaning of different terms used in bills of exchange and their implication in accounting ● Develop the skill of journalising simple bill transactions in the book of creditor and debtor |
Unit 5: Final Accounts
| Content | Learning Outcomes |
| Final Accounts: Preparation of Trading and Profit & Loss Account and Balance Sheet of Sole Trader. Adjustment for closing stock only. [amount of closing stock to be given] | The learners would be able to :
● State the meaning of financial statements & the purpose they serve for a sole proprietor. ● Develop the skill of preparing Trading Accounts and calculating gross profit. ● Develop the skill of preparing a Profit & Loss Account and calculating the net profit ● Explain the need for preparing a ‘Balance Sheet’. ● Understand the techniques of preparing the ‘Balance Sheet’. ● Develop the understanding of the simple adjustment for closing stock |
Unit 6: Accounting from Incomplete Records
| Content | Learning Outcomes |
| Accounting from Incomplete Records: Meaning; preparation of a statement of Profit, statement of affairs. [statement of affairs method only] | The learners would be able to :
● State the meaning of incomplete records ● Understand the uses and limitations of incomplete records ● Develop the skill of computation of profit/loss by preparing a Statement of Profit ● Develop the skill of preparing ‘Statement of Affairs’ and ascertain the position of the business on a particular date. |
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