NCERT reference · Class 11
12 chapters building the full accounting cycle — from the first journal entry to the final Balance Sheet. Class 11 Accountancy is almost entirely practical; every chapter requires hands-on numerical practice.
12
chapters across 2 books
2
subject areas
80
marks in exam
Study map
Financial Accounting I (8 chapters)
Journal, ledger, BRS, trial balance, depreciation, bills.
Financial Accounting II (4 chapters)
Final accounts, incomplete records, computer accounting.
Syllabus by book
The accounting cycle from journal to trial balance — double-entry system, cash book, BRS, error correction, and how assets lose value over time through depreciation.
How to prepare Trading and Profit & Loss Account and Balance Sheet from a trial balance, convert incomplete records using the statement of affairs, and the role of software in modern accounting.
Ledger-to-test bridge
Accountancy marks come from correct format as much as correct numbers — practise posting entries under time pressure.
Step 1
Generate 10 journal entry questions covering purchases, sales, returns, and cash transactions using golden rules.
Step 2
Ask for numerical questions on depreciation (SLM and WDV), BRS preparation, and error rectification.
Step 3
Create a full-set drill: trial balance → Trading Account → P&L Account → Balance Sheet from given data.
Official resources