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CBSE Syllabus of Elements of Book Keeping and Accountancy Class X

Elements of Book Keeping and Accountancy

Class X

(CODE NO. 254)

  • One paper
  • 270 Periods
  • 3 hours
  • 100 Marks
Term-I Marks Periods
I Final Accounts : Preparation of Trading and Profit and Loss Account and Balance Sheet of a sole trader with simple adjustments 40 54
II Bank Reconciliation Statement : Utility and preparation 40 54
Term-II
III Bills of Exchange : Nature and use of bills of exchange 30 54
and
promissory notes; Recording transactions pertaining to
drawing, discounting, retiring, dischonouring and
renewing of
bills of exchange 30 54
IV Errors and their Rectification : Types of errors and
entries 20 54
for their rectification
V Depreciation : Objects and methods-Straight line and
Diminishing balance methods
  • Total Marks in Term-I: 80
  • Total Marks in Term-II: 80