Accountancy Syllabus Class 10 Simplified (2026-27)
ELEMENTS OF BOOK-KEEPING AND ACCOUNTANCY (CODE NO. 254) for session 2026-27
100 Marks - 70 Marks Theory + 30 Marks Project
Units and Marks
- Capital and Revenue - 8 Marks
- Depreciation - 12 Marks
- Bank Reconciliation Statement - 14 Marks
- Bills of Exchange - 10 Marks
- Final Accounts - 14 Marks
- Accounting from Incomplete Records - 12 Marks
Project - 30 Marks
Accountancy Syllabus Class 10 Simplified (2026-27)
Unit 1: Capital and Revenue
Capital and revenue: Capital and revenue receipts, capital and revenue expenditure and deferred revenue expenditure. difference between capital and revenue receipts and capital and revenue expenditure.
Unit 2: Depreciation
Depreciation: Need and methods of charging depreciation-straight line and Diminishing balance method (no change in the method).
Unit 3: Bank Reconciliation Statement
Bank Reconciliation Statement: Meaning, Need and Preparation of BRS with the given cash book / passbook balance.
Unit 4: Bills of Exchange
Bill of Exchange: Nature, Need and use of Bills of Exchange, Terms used in Bills of Exchange. Simple transactions related to bills of exchange (No dishonour, retiring & renewal of the bill)
Unit 5: Final Accounts
Final Accounts: Meaning, Need and Preparation of Trading and Profit & loss Account and Balance Sheet of Sole trader. Adjustment for closing stock only. (amount of closing stock to be given)
Unit 6: Accounting from Incomplete Records
Accounting from Incomplete Records: Meaning; Uses and Limitations, Preparation of statement of Profit, statement of affairs. (statement of affairs method only)
Note: You may study notes from class 11 topics already linked here, Rest of the topics you may cover from NCERT of class 11.
Accountancy Syllabus Class 10 Simplified (2026-27)
Project Work
Project – I
Identify 20 items and classify them as capital and revenue receipts, capital and revenue expenditure and deferred revenue expenditure
(OR any other topic related to the course content)
Project –II
Make a statement of affairs for incomplete records of a small shop.
(OR any other topic related to the course content)