HBSE Accountancy Syllabus for Class 11 2024: Download PDF


Jagran Josh

HBSE Class 11 Accountancy Syllabus 2023-24: Accountancy syllabus for the 11th class students in the 2023-2024 academic session is available on bseh.org.in website now. Check the complete Accountancy 2023-24 curriculum for class 11th from this article and download its PDF. 

HBSE Accountancy Syllabus 2024 for Class 11th Board Exam 2023-24

HBSE Accountancy Syllabus 2024 for Class 11th Board Exam 2023-24

HBSE Class 11 Accountancy Syllabus 2024: Board of School Education Haryana, Bhiwani has made available the 2023-2024 Accountancy curriculum for the students who have started their 11th class this academic year. Knowing the syllabus well is very important for the students entering the 11th class in the Commerce stream as it is for the first time that they will be studying the subject Accountancy. In this article, Haryana Board students can check the course structure, division of marks and unit-wise content details of the Accounts curriculum for 2024 along with suggested question paper design. Candidates can download the HBSE Class 11 Accountancy syllabus 2023-24 PDF from the link that has been provided towards the end of this article.  

HBSE 11th Accountancy Syllabus and Chapter-wise Division of Marks (2023-24) 

Class- XI 

Career Counseling

Subject: Accountancy 

Code: 903

General Instructions

  1. The Annual Examination will be of 60 marks, Practical Examination will be of 20 marks and 20 marks weightage shall be for Internal Assessment.
  2. For Practical Examination:

i) Practical File 04 marks.

ii) Written test based on project 12 marks.

iii) Viva-voce of 04 marks.

  1. For Internal Assessment:

There will be Periodic Assessment that would include:

i) For 6 marks- Three SAT exams will be conducted and will have a weightage of 06 marks towards the final Internal Assessment.

ii) For 2 marks- One half yearly exam will be conducted and will have a weightage of 02 marks towards the final Internal Assessment.

iii) For 2 marks- Subject teacher will assess and give maximum 02 marks for CRP (Classroom participation).

iv) For 5 marks- A project work to be done by students and will havea weightage of 05 marks towards the final Internal Assessment.

v) For 5 marks- Attendance of student will be awarded 05 marks as: 

75% to 80%

1

Above 80% to 85%

2

Above 85% to 90%

3

Above 90% to 95%

4

Above 95%

5

HBSE Class 11 Accountancy Syllabus 2024 Course Structure

S No.

Units

Marks

1

Unit 1. Introduction to accounting

Introduction to accounting

Basic Accounting Terms

Unit 2.Theory base of accounting

Accounting Principles

Process and Base of Accounting

Systems of Accounting

14

2

Unit 3. Recording of Transactions-I

Business Transactions and Source Documents

Accounting Equation

Journal with GST

Ledger

11

3

Unit 4. Recording Of Transactions -II

Cash Book

Special purpose Subsidiary Books

10

4

Unit 5. Bank Reconciliation Statement

Unit 6. Trial Balance And Rectification of errors

Unit 7. Depreciation and Provisions and Reserves

15

5

Unit 8. Financial Statements-I

Unit 9. Financial Statements-II (with adjustments) 

15

Total

60

Practical Examination

20

Internal Assessment

20

Grand Total

100

Haryana BSEH Class 11 Accountancy Syllabus 2024

Units

Topics and Sub-Topics

CHAPTER 1

INTRODUCTION TO ACCOUNTING

Meaning of Accounting

Accounting as a source of information

Objectives of Accounting

Role of Accounting

Basic terms in accounting

CHAPTER 2

THEORY BASE OF ACCOUNTING

Fundamental accounting assumptions: GAAP: Concept

Basic accounting concepts

Systems of Accounting

Basis of accounting

Accounting standards

Goods and Service Tax

CHAPTER 3

RECORDING OF TRANSACTIONS-I

Business Transactions and Source Documents

Accounting Equation

Using Debit and Credit

Books of Original Entry

The Ledger

Posting From Journal

CHAPTER 4

RECORDING OF TRANSACTIONS- II

Cash Book

Purchase Book

Purchase Return Book

Sales Book

Sales Return Book

Journal Proper

Balancing Of Accounts

CHAPTER 5

BANK RECONCILIATION STATEMENT

Need for Bank Reconciliation Statement.

Preparation of Bank Reconciliation Statement.

CHAPTER 6

TRIAL BALANCE AND RECTIFICATION OF ERRORS

Trial balance: Meaning, Objectives and preparation of Trial Balance

Significance of Agreement of Trial Balance

Detection and rectification of Errors

CHAPTER 7

DEPRECIATION, PROVISIONS AND RESERVES

Depreciation: Meaning, Features, Need, Causes

Other similar terms: Depletion and Amortization

Factors affecting the amount of Depreciation

Methods of Depreciation:

  • Straight Line Method (SLM)
  • Written Down Value Method (WDV)

Difference between Straight Line Method and Written down Value

Method

Method of recoding depreciation

Effect of addition or extension to the existing asset

Treatment of disposal of asset.

Provisions

Reserves

Secret Reserves

CHAPTER 8

FINANCIAL STATEMENTS-I

Shareholders and their Information Requirements

Distinction between Revenue and Capital

Financial statements

Trading and Profit and Loss Account

Operating Profit (EBIT)

Preparation of Balance Sheet

Opening Entry

CHAPTER 9

FINANCIAL STATEMENTS-II

(WITH ADJUSTMENTS)

Need for Adjustments.

Adjustments in preparation of financial statements with respect to:

Closing stock, outstanding expenses, prepaid expenses, accrued income, income received in advance. 

Depreciation, bad debts, provision for doubtful debts, provision for discount on debtors. 

Interest on capital and manager’s commission.

Methods of Presenting the Financial Statements

Haryana Board Class 11 Accountancy Question Paper Design 2023-24

Types of question

Marks

Number

Description

Total Marks

Objctive Questions

1

15

6 Multiple Choice Questions,

3 Fill in the Blanks Questions,

3 One Word Answer Type Questions, 3 Assertion-Reason Questions

 

15

Very Short Answer Type

2

6

Internal choice will be given in any 2 questions. 

12

Short Answer Type

3

6

Internal choice will be given in any 2 questions

18

Essay Answer Type

5

3

Internal options will be given in all the questions

15

Total

30

 

60

HBSE Class 11 Accountancy Syllabus 2024 PDF Download

PRESCRIBED BOOKS:

  • Financial Accounting -I Class XI BSEH Publication © NCERT
  • Financial Accounting –II Class XI BSEH Publication © NCERT

Also check:

HBSE Class 11 Syllabus (All Subjects) 2023-24



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