CBSE Class 10 Elements of Book keeping and Accounting Syllabus 2024-25
ELEMENTS OF BOOK-KEEPING AND ACCOUNTANCY (CODE NO. 254)
CLASS-X (2024-25)
Objective: The main objective of this paper is to enable the students to understand the fundamental principles and develop skills of preparing and maintaining simple books of accounts from given details.
One Paper: 3 Hours ; 70 Marks ; 210 Periods.
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 |
Unit 1: Capital and Revenue 25 Periods 08 Marks
Content |
Learning Outcomes |
Capital and revenue : Capital and revenue receipts, capital and revenue expenditure and deferred revenue expenditure |
The learners would be able to :
|
Unit 2: Depreciation 35 Periods 12 Marks
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 :
|
Unit 3: Bank Reconciliation Statement 45 Periods 14 Marks
Content |
Learning Outcomes |
Bank Reconciliation Statement : Meaning Preparation of BRS with the given cash book / pass book balance |
The learners would be able to :
|
Unit 4: Bills of Exchange 25 Periods 10 Marks
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 :
|
Unit 5: Final Accounts 45 Periods 14 Marks
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 :
|
Unit 6: Accounting from Incomplete Records 35 Periods 12 Marks
Content |
Learning Outcomes |
Accounting from Incomplete Records : Meaning; preparation of statement of Profit, statement of affairs. [statement of affairs method only] |
The learners would be able to :
|
Project Work
Project – I : 15 Periods ; 15 Marks
Identify 20 items and classify them as capital and revenue receipts, capital and revenue expenditure and deferred revenue expenditure (OR any other topic related to the course content)
Project –II : 15 Periods ; 15 Marks
Make a statement of affairs for incomplete records of a small shop. (OR any other topic related to the course content)
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