Curriculum structure
CBSE specifies 80 marks theory and 20 marks project. Class XI theory is organised into three units: Theoretical Framework, Accounting Process, and Financial Statements of Sole Proprietorship. Unit labels follow the syllabus, not a claim about the printed NCERT chapter numbering.
Verified syllabus units (3)
010203
Theoretical Framework
Accounting as an information system: users, terms, assumptions, concepts, standards and basic GST.
Accounting Process
Source documents, accounting equation, journal, special purpose books, ledger, BRS, depreciation, trial balance and rectification.
Financial Statements of Sole Proprietorship
Trading and Profit & Loss Accounts, Balance Sheet adjustments, incomplete records and computerized accounting.