Class 11 Accounting Complete Course (New NEB syllabus)

Unit – 1:  Book Keeping and Accounting concept    ( 8  TH)

– Meaning and concept of Book-keeping and accounting

– Origin and evolution of Book-keeping

– Definition of Book-keeping and accounting

– Function of accounting

– Scope of Accounting

– Objectives of Accounting

– Double entry Book-keeping

Unit – 2: Rewarding of Transactions    ( 20  TH)

– Basic terminologies

– Rules for debit and credit

– Book of Original Entry

– Ledger Accounts

– Sub-division of Journals

– Purchase book

– Sales book

– Purchase return book

– Sales return boo

Unit – 3: Cash and Banking Transaction     (15  TH)

– Conceptual foundation for cash and banking transactions

– Cash Book

– Bank Reconciliation Statement

Unit – 4: Trial Balance

Unit – 5: Journal Paper and Accounting Errors   ( 10  TH)

– Journal paper

– Accounting error and rectification of errors

Unit 6:  Capital and Revenue concept   ( 2  TH)

Unit – 7: Preparation of Final Account     (30  TH)

– Trading Account

– Profit and Loss Account

– Balance Sheet

– Preparation of final accounts

Unit – 8: Depreciation

– concept and cause of depreciation

– advantages  for providing depreciation

– factors effecting the amount of depreciation

– Accounting treatment of depreciation under fired installment and reducing balance method

Unit – 9: Reserve and provision      (2  TH)

Unit – 10: Accounting for non-trading concern    (15 TH)

– Concept of non-trading concern

– Receipt and payment accounts

– Income and expenditure account and balance sheet

Unit – 11: Accounting for  incomplete records     (15 TH)

– Single entry system for of book-keeping

– Preparation  and ascertainment of profit or loss

– conversion of single entry system into double entry system

Unit – 12: Government Account     ( 22 TH)

– Concept, objectives and features of government

– Account difference between government and commercial accounting

– Accounting system

– Principles and accounting system

– Bank cash book

– Budget sheet

– Ledger accounts

– Petty cash book

– Expenditure report