CBSE Class 10th Elements of Book Keeping and Accountancy Term 2 Syllabus 2021-22: Download in PDF

CBSE Class 10 Elements of Book Keeping and Accountancy Syllabus for term 2 can be downloaded from here in PDF format. This is the revised syllabus that includes names of topics to be prepared in term 2 and mentions the project work for this last term. Students must analyse the full syllabus and start their preparations for the CBSE Class 10 Elements of Book Keeping and Accountancy Term 2 Exam 2022 according to this latest syllabus.

CBSE Class 10 Elements of Book Keeping and Accountancy (Code-254) Syllabus 2021-22 for Term 2:

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

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Unit IV: Bills of Exchange

Content

Learning Outcome

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:

● 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 V: Final Accounts

Content

Learning Outcome

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:

● 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 VI: Accounting from Incomplete Records

Content

Learning Outcome

Accounting from Incomplete Records: Meaning; preparation of statement of Profit, statement of affairs. [statement of affairs method only]

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: There would be only one project for the academic Session. The project work would be divided into two parts i.e. Term I (15 marks) and Term II (15marks).The teacher should help students to identify any one project from the given topics:

Project – I 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 Make a statement of affairs for incomplete records of a small shop. (OR any other topic related to the course content)

This syllabus can be downloaded from the following link:

Also Check: 

NCERT Books for Class 10 All Subjects (Latest Edition)

NCERT Solutions for Class 10 All Subjects

Also Read:

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