CBSE Class 10 Elements of Book-Keeping and Accountancy Syllabus for academic session 2026-27
This page contains the CBSE Class 10 Elements of Book-Keeping and Accountancy syllabus for the academic session 2026-27, as prescribed by CBSE curriculum.
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
Marking Scheme
Unit
Contents
Marks
1
Capital and Revenue
8
2
Depreciation
12
3
Bank Reconciliation Statement
14
4
Bills of Exchange
10
5
Final Accounts
14
6
Accounting from Incomplete Records
12
Total
70
Project
30
Syllabus
Unit 1: Capital and Revenue 08 Marks
Content;
•
Capital and revenue: Capital and revenue receipts, capital and revenue expenditure and deferred revenue expenditure.
Learning Outcomes:
The learners would be able to :
•
Recapitulate the meaning of the terms ‘Capital’ and ‘Revenue’.
•
Appreciate the difference between capital and revenue receipts and capital and revenue expenditure.
•
Acquire the knowledge about deferred revenue Expenditure.
Unit 2: Depreciation 12 Marks
Content
•
Depreciation: Need and methods of charging depreciation-straight line and Diminishing balance method (no change in the method).
Learning Outcomes
The learners would be able to :
•
Explain the necessity of providing depreciation on fixed assets.
•
Develop the skill of using the different methods i.e. straight line and diminishing balance for computing depreciation.
•
Prepare fixed assets accounting using straight line and diminishing balance method of charging depreciation.
Unit 3: Bank Reconciliation Statement 14 Marks
Content
•
Bank Reconciliation Statement: Meaning Preparation of BRS with the given cash book / pass book balance.
Learning Outcomes
The learners would be able to :
•
Understand the concept of bank reconciliation statement.
•
Appreciate the need of preparing bank reconciliation statement.
•
Develop understanding of preparing bank reconciliation Statement.
Unit 4: Bills of Exchange 10 Marks
Content
•
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).
Learning Outcomes
The learners would be able to :
•
Acquire the knowledge of using bills of exchange for financing business transactions.
•
Understand the need of Bills of exchange in business.
•
State the meaning of different terms used in bills of exchange and their implication in accounting.
•
Develop in the skill of journalising simple bill transactions in the book of creditor and debtor.
Unit 5: Final Accounts 14 Marks
Content
•
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]
Learning Outcomes
The learners would be able to :
•
State the meaning of financial statements & the purpose they serve for a sole proprietor.
•
Develop the skill of preparing Trading Account and calculating gross profit.
•
Develop the skill of preparing Profit & Loss Account and calculating the net profit.
•
Explain the need for preparing ‘Balance Sheet’.
•
Understand the techniques of preparing the ‘Balance Sheet’.
•
Develop the understanding to the simple adjustment for closing stock.
Unit 6: Accounting from Incomplete Records 12 Marks
Content
•
Accounting from Incomplete Records: Meaning; preparation of statement of Profit, statement of affairs. [statement of affairs method only]
Learning Outcomes
The learners would be able to :
•
State the meaning of incomplete records.
•
Understand the uses and limitations of incomplete records.
•
Develop the skill of computation of profit / loss by preparing Statement of Profit.
•
Develop the skill of preparing ‘Statement of Affairs’ and ascertain the position of the business on a particular date.
Project Work
Project – I 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 Marks
Make a statement of affairs for incomplete records of a small shop.
(OR any other topic related to the course content)