[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-346291-105":59,"doc-detail-346291-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","accountancy-class-xi-one-paper-theory","Accountancy - Class XI - One Paper (Theory)","","Accountancy Class XI theory syllabus outlines two sections: a 180-mark scheme with internal assessment via periodic tests and project work, and a structured unit-wise allocation of periods and marks. The course covers accounting meaning and objectives, double entry, accounting bases and terms, accounting assumptions and principles, transaction recording with vouchers, GST accounting, ledgers, trial balance, depreciation, provisions and reserves, error rectification, and preparation of trading, profit and loss, and balance sheet for business organisations. It also specifies question paper design by objectives, forms of questions, and content weightage.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/accountancy-class-xi-one-paper-theory/346291/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/accountancy-class-xi-one-paper-theory/346291.png","ImageObject",300,407,{"name":92,"@type":93},"Tawan","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-02","2026-09-22",true,{"@type":102,"interactionType":103,"userInteractionCount":34},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What are the main units in the Class XI Accountancy theory syllabus?","Question",{"text":112,"@type":113},"The syllabus includes Units 1 to 6: Introduction to Accounting, Theory Base of Accounting, Recording of Transactions and Trial Balance, Depreciation/Provisions/Reserves, Rectification of Errors, and Financial Statements of Business Organisations.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How is internal assessment structured in this syllabus?",{"text":117,"@type":113},"Internal assessment consists of a periodic test and project work (one), carrying 10 marks each, for a total of 20 marks.",{"name":119,"@type":110,"acceptedAnswer":120},"What topics are included under recording of transactions and trial balance?",{"text":121,"@type":113},"It covers accounting equation and analysis of transactions, rules of debit and credit, source documents and vouchers, books of original entry, GST accounting, cash book and other books, ledger posting, trial balance, and bank reconciliation statement.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},346291,1791048191,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":34,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":52,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":143,"read_time":144,"preview_page_count":4},2336475104042,"https://ap-avatar.wpscdn.com/avatar/22000c4c32af1715be0?x-image-process=image/resize,m_fixed,w_180,h_180&k=1786537525561427321","ACCOUNTANCY  \nCLASS XI  \nOne Paper 3 Hours 100(80+20) Marks 180 Periods  \n\n| Unit |  | Unitwise Weightage | Marks | Periods |\n| --- | --- | --- | --- | --- |\n|  |  | FINANCIAL ACCOUNTING |  |  |\n| Unit 1 |  | Introduction of Accounting | 08 | 18 |\n| Unit 2 |  | Theory Base of Accounting | 08 | 18 |\n| Unit 3 |  | Recording of Transaction & Preparation of Trial Balance | 20 | 44 |\n| Unit 4 |  | Depreciation, Provisions and Reserves | 12 | 30 |\n| Unit 5 |  | Rectification of Errors | 08 | 18 |\n| Unit 6 |  | Financial Statements of Business Organisations | 24 | 47 |\n| Total: |  |  | 80 | 175 |\n| INTERNAL ASSESSMENT |  |  |  |  |\n| 1. | Periodic Test |  | 10 | 5 |\n| 2. | Project Work (One) |  | 10 |  |\n|  | Total : |  | 20 | 180 |\n\nFINANCIALACCOUNTING  \nUnit-1: Introduction to Accounting: Period-18  \nMarks -08  \n(a) Accounting–Meaning, Objectives.Typesofaccountinginformation, advantagesandlimitations. Users ofAccounting information and their needs. Double Entry system. Bases ofAccount – Cash basis, accrual basis and hybrid basis.  \n(b) BasicAccounting Terms – Business transaction, Account, Capital, Drawings, Liability – Internal and External, Asset – Current, Liquid, Fixed; Expense, Income, Profits, Losses, Purchases, Sales, Stock, Debtors, Bills Receivables, Creditors, Bills payables, Goods, Cost, Vouchers, Discount (Trade and Cash) .  \nUnit-2: Theory Base of Accounting: Period-18  \nMarks - 8  \n(a) Fundamental ofAccountingAssumption – Going Concern, Consistency, Accrual.  \n(b) Accounting Principles – Accounting Entity, Moneymeasurement,Accounting Period, Full Disclosure, Materiality, Prudence, Cost Concept and Dual Aspect.  \n(c) Accounting Standards–Concept and objectives.  \nUnit 3: Recording of Transactions and preparation of Trial Balance Period-44  \nMarks -20  \n(a) Accounting Equation – Meaning, Analysis of transactions, UsingAccounting Equation.  \n(b) Rules of Debit and Credit – For Assets, Liabilities, Capital, Revenue and Expenses.  \n(c) Origin of transactions – Source Documents –(Invoice, Cash memo, Pay in slip, Cheque), Preparation of vouchers – Cash (Debit and Credit), Non Cash (Transfer) .  \n(d) Books of original Entry – Meaning, Format and Recording.  \n(e) Goods and Services Tax (GST)– Characteristics, Objectives and Accounting.  \n(f) Cash Book – Simple, Cash Book with Bank Column, Petty Cash Book.  \n(g) Other Books – Purchases Book, Sales Book, Purchases Returns Book, Sales Returns Book, Bills Receivable Book, Bills Payable Book and Journal Proper.  \n(h) Ledger – Meaning, Utility, Format, Posting from Journal, Cash book and other Special purpose Books, Balancing of Accounts.  \n(i) Trial Balance – Meaning, Objectives and preparation.  \n(j) Bank Reconciliation Statement – Meaning, Need and Preparation.  \nUnit 4: Depreciation, Provisions and Reserves Period-30  \nMarks-12  \n(a) Depreciation – Meaning, Need and factors affecting depreciation.  \n(b) Methods of Computation of Depreciation – Straight line Method, Written DownValue Method (Excluding Change in method) .  \n(c) AccountingTreatment of Depreciation – By charging toAssetAccount, by creating Provision for Depreciation/Accumulated DepreciationAccount, preparation ofAsset DisposalAccount.  \n(d) Provisions andReserves – Meaning, ObjectiveandDifferencebetweenprovisionsandReserves.  \n(e) Types of Reserves – Revenue Reserve, Capital Reserve, General Reserve, Specific Reserves, Secret Reserves.  \nUnit 5: Rectification of Errors Period-18  \nMarks - 08  \n(a) Errors and theory types – Errors not affecting trial balance and Errors affecting trial balance.  \n(b) Rectification of errors before and after the preparation of financial statements.  \n(c) Suspense Account – Meaning, Preparation and treatment of suspense account balance in final statements.  \nUnit 6: Financial Statement of Business Organisations Period-47  \n(a) Financial Statements – Meaning, Objective and Importance. Marks-44  \n(b) Trading and Profit and Loss Account – Gross Profit, Operating Profit and Net Profit.  \n(c","cbCait4KAw5QtCIq","https://ap.wps.com/l/cbCait4KAw5QtCIq","pdf",702478,"English","# Unitwise Weightage\n## Financial Accounting Units (1-6)\n## Internal Assessment\n## Question Paper Design\n## Weightage to Objectives\n## Weightage to Forms of Questions\n## Weightage to Content","[{\"question\":\"What are the main units in the Class XI Accountancy theory syllabus?\",\"answer\":\"The syllabus includes Units 1 to 6: Introduction to Accounting, Theory Base of Accounting, Recording of Transactions and Trial Balance, Depreciation/Provisions/Reserves, Rectification of Errors, and Financial Statements of Business Organisations.\"},{\"question\":\"How is internal assessment structured in this syllabus?\",\"answer\":\"Internal assessment consists of a periodic test and project work (one), carrying 10 marks each, for a total of 20 marks.\"},{\"question\":\"What topics are included under recording of transactions and trial balance?\",\"answer\":\"It covers accounting equation and analysis of transactions, rules of debit and credit, source documents and vouchers, books of original entry, GST accounting, cash book and other books, ledger posting, trial balance, and bank reconciliation statement.\"}]","Accountancy - Class XI - One Paper (Theory) | PDF",1790060809,25]