CBSE Syllabus of Elements of Book Keeping and Accountancy Class X

Elements of Book Keeping and Accountancy

(CODE NO. 254)

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
III	and	30	54
	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