1. Introduction to Accounting, 2. Basic Accounting Terms or Terminology, 3. Theory Base of Accounting : Accounting Principles Fundamental Assumptions or Concepts, 4. Accounting Standards and IFRS, 5. Double Entry System, 6. Process and Bases of Accounting 7. Origin of Transactions : Source Documents and Vouchers, 8. Accounting Equation, 9. Rules of Debit and Credit, 10. Recording of Business Transactions : Books of Original Entry—Journal, 11. Ledger, 12. Special Purpose (Subsidiary) Books (I) : Cash Book, 13. Special Purpose (Subsidiary) Books (II), 14. Bank Reconciliation Statement, 15. Trial Balance and Errors, 16. Depreciation, 17. Provisions and Reserves, 18. Accounting for Bills of Exchange, 19. Rectification of Errors, 20. Capital and Revenue Expenditures and Receipts, 21. Financial Statements/Final Accounts (Without Adjustment), 22. Final Accounts (With Adjustment), 23. Accounts from Incomplete Records or Single Entry System. UNIT : Computer in Accounting 1. Introduction to Computer and Accounting Information System (AIS), 2. Applications of Computer in Accounting, 3. Accounting and Database System : Project Work Appendix : Dictionary of Accounting

1.Introduction to Accounting, 2 .Basic Accounting Terms or Terminology, 3.Theory Base of Accounting : Accounting Principles Fundamental Assumptions or Concepts, 4. Accounting Standards and IFRS, 5 .Double Entry System, 6 .Process and Bases of Accounting, 7 .Origin of Transactions : Source Documents and Vouchers, 8. Accounting Equation, 9. Rules of Debit and Credit, 10. Recording of Business Transactions : Books of Original Entry—Journal, 11. Ledger, 12. Special Purpose (Subsidiary) Books (I) : Cash Book, 13. Special Purpose (Subsidiary) Books (II), 14. Bank Reconciliation Statement, 15. Trial Balance and Errors, 16. Depreciation, 17.Provisions and Reserves, 18. Accounting for Bills of Exchange, 19. Rectification of Errors, 20. Capital and Revenue Expenditures and Receipts, 21. Financial Statements/Final Accounts (Without Adjustment), 22. Final Accounts (With Adjustment), 23 .Accounts from Incomplete Records or Single Entry System, UNIT : Computer in Accounting 1.Introduction to Computer and Accounting Information System (AIS), 2 .Applications of Computer in Accounting, 3 .Accounting and Database System Project Work Appendix : Dictionary of Accounting Latest Model Paper (BSEB) Examination Paper (JAC) with OMR Sheet.

1.Introduction to Accounting, 2 .Basic Accounting Terms or Terminology, 3.Theory Base of Accounting : Accounting Principles Fundamental Assumptions or Concepts, 4. Accounting Standards and IFRS, 5 .Double Entry System, 6 .Process and Bases of Accounting, 7 .Origin of Transactions : Source Documents and Vouchers, 8. Accounting Equation, 9. Rules of Debit and Credit, 10. Recording of Business Transactions : Books of Original Entry—Journal, 11. Ledger, 12. Special Purpose (Subsidiary) Books (I) : Cash Book, 13. Special Purpose (Subsidiary) Books (II), 14. Bank Reconciliation Statement, 15. Trial Balance and Errors, 16. Depreciation, 17.Provisions and Reserves, 18. Accounting for Bills of Exchange, 19. Rectification of Errors, 20. Capital and Revenue Expenditures and Receipts, 21. Financial Statements/Final Accounts (Without Adjustment), 22. Final Accounts (With Adjustment), 23 .Accounts from Incomplete Records or Single Entry System, UNIT : Computer in Accounting 1.Introduction to Computer and Accounting Information System (AIS), 2 .Applications of Computer in Accounting, 3 .Accounting and Database System Project Work Appendix : Dictionary of Accounting Latest Model Paper (BSEB) Examination Paper (JAC) with OMR Sheet.

Strictly according to the latest syllabus prescribed by Bihar School Examination Board (BSEB), Patna and developed by State Council for Educational Research & Training (SCERT) following CBSE curriculum based on NCERT guidelines. 1.Introduction to Accounting, 2 .Basic Accounting Terms or Terminology, 3.Theory Base of Accounting : Accounting Principles Fundamental Assumptions or Concepts, 4. Accounting Standards and IFRS, 5 .Double Entry System, 6 .Process and Bases of Accounting, 7 .Origin of Transactions : Source Documents and Vouchers, 8. Accounting Equation, 9. Rules of Debit and Credit, 10. Recording of Business Transactions : Books of Original Entry—Journal, 11. Ledger, 12. Special Purpose (Subsidiary) Books (I) : Cash Book, 13. Special Purpose (Subsidiary) Books (II), 14. Bank Reconciliation Statement, 15. Trial Balance and Errors, 16. Depreciation, 17.Provisions and Reserves, 18. Accounting for Bills of Exchange, 19. Rectification of Errors, 20. Capital and Revenue Expenditures and Receipts, 21. Financial Statements/Final Accounts (Without Adjustment), 22. Final Accounts (With Adjustment), 23 .Accounts from Incomplete Records or Single Entry System, UNIT : Computer in Accounting 1.Introduction to Computer and Accounting Information System (AIS), 2 .Applications of Computer in Accounting, 3 .Accounting and Database System Project Work Appendix : Dictionary of Accounting Latest Model Paper (BSEB) Examination Paper (JAC) with OMR Sheet.

Part 'A' Accounting for Not-for-Profit Organizations and Partnership Firms 1. Accounting for Not-for-Profit Organizations / Non Trading Organizations 2. Accounting for Partnership Firms - Fundamentals 3. Goodwill : Meaning, Nature, Factors Affecting and Methids of Valuation 4. Reconstitution of Partnership - Change in Profit Sharing ratio Among the Existing Partners 5. Admission of a Partner 6. Retirement of a Partner 7. Death of a Partner 8. Dissolution of Partnership Firm Part 'A' : Company Accounts 1. Company : General Introduction 2. Accounting for Share Capital : Share and Share Capital 3. Accounting for Share Capital : Issue of Shares 4. Forfeiture and Re-Issue of Shares 5. Issue of Debentures 6. Redemption of Debentures Part ' B' Financial Statement Analysis 7. Financial Statement of a Company : Balance Sheet and Profit and Loss 8. Analysis of Financial Statements 9. Tools for Financial Statement Analysis : Comparative Statements 10. Common-Size Statements 11. Accounting Ratios 12. Cash Flow Statement Part 'C' Computer in Accounting 1. Introduction to Computer and Accounting Information System (AIS) 2. Overview of Computerised Accounting 3. Database Management System 4. Electronic Spreadsheet I Project Work II Board Examination Paper

1.Hindi (Core) 2.Hindi (Elective) 3.English (Core) 4. English (Elective) 5. Accountancy 6.Business Studies 7. Economics 8. Entrepreneurship 9. Commercial Arithmetic

Part A : Accounting for Partnership Firms 1. Accounting for Not-for-Profit Organisations 2. Accounting for Partnership Firms—Fundamentals 3. Goodwill : Meaning, Nature, Factors Affecting and Methods of Valuation 4. Reconstitution of Partnership—Change in Profit-Sharing Ratio Among the Existing Partners 5. Admission of a Partner 6. Retirement of a Partner 7. Death of a Partner 8. Dissolution of Partnership Firm Part A : Company Accounts 1. Company : General Introduction 2. Share and Share Capital 3. Accounting for Share Capital : Issue of Shares 4. Forfeiture and Re-Issue of Shares 5. Disclosure or Presentation of Share Capital in Company's Balance Sheet 6. Issue of Debentures 7. Redemption of Debentures Part B : Financial Statement Analysis 8. Financial Statements of a Company : Balance Sheet and Statement of Profit and Loss 9. Analysis of Financial Statements 10. Tools for Financial Statement Analysis : Comparative Statements 11. Common-Size Statements 12. Accounting Ratios 13. Cash Flow Statement Part B : Computerised Accounting 1. Introduction to Computer and Accounting Information System (AIS) 2. Overview of Computerised Accounting System (CAS) 3. Electronic Spreadsheet Project Work Chapterwise Value/Multi-Disciplinary based Questions with Answers Board Examination Papers