📊 Class 11 Accountancy

Complete chapter-wise notes for Class 11 Accountancy (Financial Accounting)

Chapter 1: Introduction to Accounting

Meaning, objectives, basic terms and qualitative characteristics of accounting.

Key Topics:

  • Meaning and Objectives
  • Accounting Information
  • Basic Accounting Terms
View Complete Notes
Chapter 2: Theory Base of Accounting

Accounting principles, concepts, conventions and accounting standards.

Key Topics:

  • GAAP
  • Accounting Principles
  • Accounting Standards
  • Bases of Accounting
View Complete Notes
Chapter 3: Recording of Transactions - I

Accounting equation, rules of debit and credit, journal and ledger.

Key Topics:

  • Accounting Equation
  • Rules of Debit and Credit
  • Journal
  • Ledger
View Complete Notes
Chapter 4: Recording of Transactions - II

Special purpose books like cash book, purchases book and sales book.

Key Topics:

  • Cash Book
  • Purchases & Sales Book
  • Purchases Return Book
  • Journal Proper
View Complete Notes
Chapter 5: Bank Reconciliation Statement

Meaning, need, and preparation of Bank Reconciliation Statement.

Key Topics:

  • Meaning of BRS
  • Causes of Difference
  • Preparation of BRS
View Complete Notes
Chapter 6: Trial Balance and Rectification of Errors

Meaning, objectives, errors not affecting trial balance and their rectification.

Key Topics:

  • Meaning and Objectives
  • Preparation of Trial Balance
  • Types of Errors
  • Rectification of Errors
View Complete Notes
Chapter 7: Depreciation, Provisions and Reserves

Concept of depreciation, methods, provisions and types of reserves.

Key Topics:

  • Meaning of Depreciation
  • Straight Line & WDV Methods
  • Provisions vs Reserves
  • Types of Reserves
View Complete Notes
Chapter 8: Financial Statements - I

Trading Account, P&L Account, and Balance Sheet without adjustments.

Key Topics:

  • Meaning and Users
  • Trading Account
  • Profit & Loss Account
  • Balance Sheet
View Complete Notes
Chapter 9: Financial Statements - II

Preparation of financial statements with adjustments.

Key Topics:

  • Closing Stock
  • Outstanding & Prepaid Expenses
  • Accrued Income
  • Depreciation & Bad Debts
View Complete Notes