Subject: ACCOUNTANCY-I
Bi-Monthly Syllabus, Class: 10+1
                                    Session: 2023-24
 Months        Part      Unit No.                              Unit Name
                                    INTRODUCTION TO ACCOUNTING AND THEORY BASE OF
                                    ACCOUNTING
                                    (i) Accounting concept including objectives, advantages,
April-May        I        Unit-1    Limitations, types, users, qualitative characteristics and role of
                                    accounting
                                    (ii) Basic Accounting terms
                                    (iii) Theory Base of Accounting
                                    RECORDING OF BUSINESS TRANSACTIONS
                                    (i) Voucher and transactions
                 I        Unit-2    (ii) Recording of transactions:
                                    Books of Original entry-
                                    Journal
July-August                         RECORDING OF BUSINESS TRANSACTIONS-SPECIAL
                                    PURPOSE BOOKS
                 I        Unit-2    (a) Cash book
                                    (b) Other subsidiary books
                                    (c) Ledger
                 I        Unit-3    TRIAL BALANCE AND RECTIFICATION OF ERRORS
                          Unit-4    DEPRECIATION, PROVISIONS AND RESERVES
September-
                 I        Unit-5    BANK RECONCILIATION STATEMENT
  October
                          Unit-6    ACCOUNTING FOR BILLS OF EXCHANGE TRANSACTION
                 II       Unit-7    FINANCIAL STATEMENTS (WITHOUT ADJUSTMENTS)
                 II       Unit-8    FINANCIAL STATEMENTS (WITH ADJUSTMENTS)
                 II       Unit-9    INCOMPLETE RECORDS
November-                                          OR
December
                III       Unit-7    COMPUTERS IN ACCOUNTING
                III       Unit-8    AUTOMATION OF ACCOUNTING PROCESS
                III       Unit-9    ACCOUNTING AND DATABASE SYSTEM
                                    PRACTICALS (All practical topics according to the syllabus to
 January,
              I, II or              be completed and guidelines to be given to the students
February &
                 III                regarding preparation of practical files)
  March
                                    Revision and FINAL EXAMS
                                    BY : STATE COMMERCE TEAM