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11th class accounts syallabus
NCERT Solutions for Class 11 Accountancy - All Chapters
Chapter 1 - Introduction to Accounting
Chapter 2 - Theory Base of Accounting
Chapter 3 - Recording of Transcations 1
Chapter 4 - Recording of Transcations 2
Chapter 5 - Bank Reconciliation Statement
Chapter 6 - Trial Balance and Rectification of Errors
Chapter 7 - Depreciation, Provisions & Reserves
Chapter 8 - Bill of Exchange
Chapter 9 - Financial Statements - 1
Chapter 10 - Financial Statements - 2
Chapter 11 - Accounts from Incomplete Records
Chapter 12 - Applications of Computers in Accounting
Chapter 13 - Computerised Accounting System
Chapter 14 - Structuring Database for Accounting
What is Accountancy?
It is a subject that deals with the recording of financial details. All the transactions are recorded in a sequential manner which includes analysis, reports, and summaries. This is very important information that acts as feedback for the management and also serves as a record for agencies and tax collection. There are four types of accounting:
Corporate Accounting
Public Accounting
Government
Forensic Accounting
Accountancy is very important as it collects vital information in a scientific and organised manner, analyses it and this is finally used to make decisions on what steps the business should take with regards to investments, money lending and more.
Part 1
Unit 1 Accounting for Partnership Firms - Basic Concepts
Unit 2 Reconstitution of a Partnership Firm - Admission of a Partner
Unit 3 Reconstitution of a Partnership Firm - Retirement/Death of a Partner
Unit 4 Dissolution of Partnership Firm
Part 2 Class 12 Accounts Chapters
Account Chapter 1 Class 12: Accounting for Share Capital.
Chapter 2: Issue and Redemption of Debentures.
Chapter 3: Financial Statements of a Company.
Chapter 4: Analysis of Financial Statements.
Chapter 5: Accounting Ratios.
Chapter 6: Cash Flow Statement.
Balance Sheet Terms
1. Accounts Payable (AP)
2. Accounts Receivable (AR)
3. Accrued Expense
4. Asset (A)
5. Balance Sheet (BS)
6. Book Value (BV)
7. Equity
9. Liability (L)
Income Statement Terms
10. Cost of Goods Sold (COGS)
11. Depreciation (Dep)
12. Expense (Cost)
13. Gross Margin (GM)
14. Gross Profit (GP)
15. Income Statement (Profit and Loss) (IS or P&L)
16. Net Income (NI)
17. Net Margin
18. Revenue (Sales) (Rev)
General Terms
19. Accounting Period
20. Allocation
21. Business (or Legal) Entity
22. Cash Flow (CF)
23. Certified Public Accountant (CPA)
24. Credit
25. Debit
26. Diversification
27. Enrolled Agent (EA)
28. Fixed Cost (FC)
29. General Ledger (GL)
30. Generally Accepted Accounting Principles (GAAP)
31. Interest
32. Journal Entry (JE)
33. Liquidity
34. Material
35. On Credit/On Account
36. Overhead
37. Payroll
38. Present Value (PV)
39. Receipts
40. Return on Investment (ROI)
41. Trial Balance (TB)
42. Variable Cost (VC)
43. Accrual
44. Accrued expense
45. Capital
46.Dividends
47. Double-entry bookkeeping
48. Fixed cost
49. Invoice
50. Total revenue - total expenses = profit
Single-entry bookkeeping
Turnover
Last in, first out (LIFO)
Liability
Revenue
Tax
Unearned income
Write-off