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CBSE Board class 11 commerce syllabus


CBSE Board class 11 commerce syllabus:

CBSE Board class 11 commerce syllabus: Commerce is a useful stream as this discipline has great demand in different job oriented fields. Subjects like Economics, Accountancy, Business studies and others are included in this stream. After completion of their 10 standard, students can opt for this stream in class 11 and 12 and they can also take this stream in graduation level.

CBSE Board class 11 commerce syllabus:

CBSE Board class 11 commerce syllabus

CBSE Board class 11 commerce syllabus – Accountancy:

Course Structure for class 11 commerce syllabus:

UnitTopicMarks
Part AFinancial Accounting – I.
1.Theoretical Framework.15
2.Accounting Process.35
Part BFinancial Accounting – II.
3.Financial Statements of Sole Proprietorship.15
4.Financial Statements of Non-Profits.15
5.Computers in Accounting.10
Part CProject Work.10
Total Marks100

Part A: Financial Accounting – I (50 Marks)

CBSE Board class 11 commerce syllabus:Unit 1- Theoretical Framework

Introduction to Accounting

  • Accounting: objectives, advantages and limitations, types of accounting information; users of accounting information and their needs.
  • Basic accounting terms: business transaction, account, capital, drawings, liability (Non – current and current); asset (Non – current; tangible and intangible assets and current assets), receipts (capital and revenue), expenditure (capital, revenue and deferred), expense, income, profits, gains and losses, purchases, purchases returns, sales, sales returns, stock, trade receivables (debtors and bills receivable), trade payables (creditors and bills payable), goods, cost, vouchers, discount – trade and cash.

Theory Base of Accounting

  • Fundamental accounting assumptions: going concern, consistency, and accrual.
  • Accounting principles: accounting entity, money measurement, accounting period, full disclosure, materiality, prudence, cost concept, matching concept and dual aspect.
  • Bases of accounting – cash basis and accrual basis.
  • Accounting Standards and I.F.R.S. (International Financial Reporting Standards): Concept and Objectives.

CBSE Board class 11 commerce syllabus-Unit 2: Accounting Process

Recording of Transactions

  • Accounting equation: analysis of transactions using accounting equation.
  • Rules of debit and credit: for assets, liabilities, capital, revenue and expenses
  • Origin of transactions- source documents (invoice, cash memo, pay in slip, cheque), preparation of vouchers – cash (debit and credit) and non cash (transfer).
  • Books of original entry: format and recording – Journal.
  • Cash Book: Simple Cash Book, Cash Book with Discount Column and Cash Book with Bank and Discount Columns, Petty Cash Book.
  • Other books: purchases book, sales book, purchases returns book, sales returns book and journal proper.

Preparation of Bank Reconciliation Statement, Ledger and Trial Balance.

  • Bank reconciliation statement- calculating bank balance at accounting date: need and preparation. Corrected cash book balance.
  • Ledger – format, posting from journal, cash book and other special purpose books, balancing of accounts.
  • Trial balance: objectives and preparation.

Depreciation, Provisions and Reserves

  • Depreciation: concept need and factors affecting depreciation; methods of computation of depreciation: straight line method, written down value method (excluding change in method)
  • Accounting treatment of depreciation: by charging to asset account, by creating provision for depreciation/ accumulated depreciation account, treatment of disposal of asset.
  • Provisions and reserves: concept, objectives and difference between provisions and reserves; types of reserves- revenue reserve, capital reserve, general reserve and specific reserves.

Accounting for Bills of Exchange

  • Bills of exchange and promissory note: definition, features, parties, specimen and distinction.
  • Important terms : term of bill, due date, days of grace, date of maturity, discounting of bill, endorsement of bill, bill sent for collection, dishonour of bill, noting of bill, retirement and renewal of a bill.
  • Accounting treatment of bill transactions.

Rectification of Errors

  • Errors: types-errors of omission, commission, principles, and compensating; their effect on Trial Balance.
  • Detection and rectification of errors; preparation of suspense account.

Part B: Financial Accounting – II (40 Marks)

CBSE Board class 11 commerce syllabus-Unit 3: Financial Statements of Sole Proprietorship

  • Financial Statements: objective and importance.
  • Profit and loss account: gross profit, operating profit and net profit.
  • Balance Sheet: need, grouping, marshalling of assets and liabilities.
  • Adjustments in preparation of financial statements : with respect to closing stock, outstanding expenses, prepaid expenses, accrued income, income received in advance, depreciation, bad debts, provision for doubtful debts, provision for discount on debtors, manager’s commission, abnormal loss, goods taken for personal use and goods distributed as free samples.
  • Preparation of Trading and Profit and Loss Account and Balance Sheet of sole proprietorship.
  • Incomplete records: use and limitations. Ascertainment of profit/loss by statement of affairs method.

CBSE Board class 11 commerce syllabus-Unit 4: Financial Statements of Not-for-Profit Organizations

  • Not-for-profit organizations: concept.
  • Receipts and Payment account: features.
  • Income and Expenditure account: features. Preparation of Income and Expenditure account and Balance Sheet from the given Receipts and Payments account with additional information.

Scope:

  1. Adjustments in a question should not exceed 3 or 4 in number and restricted to subscriptions, consumption of consumables, and sale of assets/ old material.
  2. Entrance/ admission fees and general donations are to be treated as revenue receipts.
  3. Trading Account of incidental activities is not to be prepared.

CBSE Board class 11 commerce syllabus-Unit 5: Computers in Accounting

  • Introduction to Computer and Accounting Information System {A.I.S.}: Introduction to computers (Elements, Capabilities, Limitations of Computer system),
  • Introduction to operating software, utility software and application software. Introduction to Accounting Information System (A.I.S.), as a part of M.I.S.
  • Automation of Accounting Process. Meaning
  • Stages in automation (a) Accounting process in a computerized environment (Comparison between manual accounting process and Computerized accounting process.) (b) Sourcing of accounting Software (Kinds of software: readymade software; customized software and tailor-made software; Generic Considerations before sourcing accounting software)(c) Creation of Account groups and hierarchy (d) Generation of reports -Trial balance, Profit and Loss account and Balance Sheet.

Scope:

  • The scope of the unit is to understand accounting as an information system for the generation of accounting information and preparation of accounting reports.
  • It is presumed that the working knowledge of Tally software will be given to the students for the generation of accounting software. For this, the teachers may refer Chapter 4 of Class XII N.C.E.R.T. textbook on Computerized Accounting System.

Part C: Project Work for class 11 commerce syllabus (10 Marks)

Any One:

  1. Collection of Source Documents,Preparation of Vouchers, Recording of Transactions with the help of vouchers.
  2. Preparation of Bank Reconciliation Statement with the given cash book and the pass book with twenty to twenty-five transactions.
  3. Comprehensive project starting with journal entries regarding any sole proprietorship business, posting them to the ledger and preparation of Trial balance.The students will then prepare Trading and Profit and Loss Account on the basis of the prepared trial balance. Expenses, incomes and profit (loss) are to be depicted using pie chart or bar diagram.

CBSE Board class 11 commerce syllabus – Business Studies:

Course Structure :

UnitTopicMarks
Part AFoundations of Business.
1.Nature and Purpose of Business.20
2.Forms of Business Organisations.
3.Public, Private and Global Enterprises.18
4.Business Service.
5.Emerging Modes of Business.12
6.Social Responsibility and Business Ethics.
Part BFinance and Trade.
7.Sources of Business Finance.20
8.Small Business.
9.Internal Trade.20
10.International Business.
Project Work.10
Total100 

CBSE Board class 11 commerce syllabus-Unit 1: Nature and Purpose of Business

  • Concept and characteristics of business.
  • Business, profession and employment – Meaning and their distinctive features.
  • Objectives of business – Economic and social, role of profit in business.
  • Classification of business activities: Industry and Commerce.
  • Industry – types: primary, secondary, tertiary – Meaning and sub types.
  • Commerce – trade: types (internal, external, wholesale and retail; and auxiliaries to trade: banking, insurance, transportation, warehousing, communication, and advertising.
  • Business risks – Meaning, nature and causes.

CBSE Board class 11 commerce syllabus-Unit 2: Forms of Business organizations

  • Sole Proprietorship – meaning, features, merits and limitations.
  • Partnership – Features, types, merits and limitations of partnership and partners, registration of a partnership firm, partnership deed. Type of partners.
  • Hindu Undivided Family Business: features.
  • Cooperative Societies- features, types, merits and limitations.
  • Company: private and public company -features, merits and limitations.
  • Formation of a company- four stages, important document (M.O.A., A.O.A., relevances of certificate of incorporation and certificate of commencement.)
  • Starting a business – Basic factors.

CBSE Board class 11 commerce syllabus-Unit 3: Public, Private and Global Enterprises

  • Private sector and public sector enterprises.
  • Forms of public sector enterprises: features, merits and limitations of departmental undertakings, statutory corporation and Government Company.
  • Changing role of public sector enterprises.
  • Global enterprises, Joint ventures, Public Private Partnership – Features.

CBSE Board class 11 commerce syllabus-Unit 4: Business Services

  • Banking: Types of bank accounts- savings, current, recurring, fixed deposit and multiple option deposit account.
  • Banking services with particular reference to issue of bank draft, banker’s cheque (pay order), R.T.G.S. (Real Time Gross Settlement) N.E.F.T. (National Electronic Funds Transfer), bank overdraft, cash credits and e- banking.
  • Insurance: principles, concept of life, health, fire and marine insurance.
  • Postal and telecom services: mail (U.P.C., registered post, parcel, speed post and courier) and other services.

CBSE Board class 11 commerce syllabus-Unit 5: Emerging Modes of Business

  • E-business – scope and benefits, resources required for successful e-business implementation, online transactions, payment mechanism, security and safety of business transactions.
  • Outsourcing-concept, need and scope of B.P.O. (business process outsourcing) and K.P.O. (knowledge process outsourcing).
  • Smart cards and ATM’s meaning and utility.

CBSE Board class 11 commerce syllabus-Unit 6: Social Responsibility of Business and Business Ethics

  • Concept of social responsibility.
  • Case for social responsibility.
  • Responsibility towards owners, investors, consumers, employees, government and community.
  • Environment protection and business.

CBSE Board class 11 commerce syllabus-Unit 7: Sources of Business Finance

  • Concept of business finance.
  • Owner’s funds – equity shares, preference share, G.D.R., A.D.R., I.D.R. and retained earnings.
  • Borrowed funds: debentures and bonds, loan from financial institution, loans from commercial banks, public deposits, trade credit, I.C.D. (inter corporate deposits).

CBSE Board class 11 commerce syllabus-Unit 8: Small Business

  • Small scale enterprise as defined by M.S.M.E.D. Act 2006 (Micro, Small and Medium Enterprise Development Act).
  • Role of small business in India with special reference to rural areas.
  • Government schemes and agencies for small scale industries: (National Small Industries Corporation) and D.I.C. (District Industrial Center) with special reference to rural, backward and hilly areas.

CBSE Board class 11 commerce syllabus-Unit 9: Internal Trade

  • Services rendered by a wholesaler and a retailer.
  • Types of retail – trade – Itinerant and small scale fixed shops.
  • Large scale retailers – Departmental stores, chain stores, mail order business.
  • Concept of automatic vending machine.
  • Chambers of Commerce and Industry: Basic functions.
  • Main documents used in internal trade: Performa invoice, invoice, debit note, credit note. L.R. (Lorry receipt) and R.R. (Railway Receipt).
  • Terms of Trade: C.O.D. (Cash on Delivery), F.O.B. (Free on Board), C.I.F. (Cost, Insurance and Freight), E&OE (Errors and Omissions Excepted).

CBSE Board class 11 commerce syllabus-Unit 10: International Trade

  • Meaning, difference between internal trade and external trade: Meaning and characteristics of international trade.
  • Problems of international trade: Advantages and disadvantages of international trade
  • Export Trade – Meaning, objective and procedure of Export Trade.
  • Import Trade – Meaning, objective and procedure: Meaning and functions of import trade; purpose and procedure.
  • Documents involved in International Trade; documents involved in export trade, indent, letter of credit, shipping order, shipping bills, mate’s receipt, bill of lading, certificate of origin, consular invoice, documentary bill of exchange (D.A./D.P.), specimen, importance.
  • World Trade Organization (W.T.O.) meaning and objective.

CBSE Board class 11 commerce syllabus:

Class 11 Commerce Syllabus for Economics Course Structure 

UnitsTitleMarks
Part AStatistics for Economics 
1.Introduction13
2.Collection, Organisation and Presentation of Data
3.Statistical Tools and Interpretation27
Part B Indian Economic Development
4.Development Experience (1947-90) and13
Economic Reforms since 199112
5.Current Challenges facing Indian Economy15
6.Development Experience of India – A Comparison with Neighbours (O.T.B.A.)10
Project Work10
Total100

class 11 commerce syllabus

The question paper will include a Section on Open Text Based Assessment (O.T.B.A.) of 10 marks from unit-6 of Part-B in Class 11 Commerce Syllabus. From this unit, no other questions will be asked in the theory examination. The O.T.B.A. will be asked only during the annual examination to be held in the March 2016. The open text material on the identified unit will be supplied to students in advance. The O.T.B.A. is designed to test the analytical and higher order thinking skills of students.

Part A: Statistics for Economics

In this course, you are expected to acquire skills in collection, organisation and presentation of quantitative and qualitative information pertaining to various simple economic aspects systematically. It also intends to provide some basic statistical tools to analyse, and interpret any economic information and draw appropriate inferences. In this process, you are expected to understand the behavior of various economic data.

Unit 1: Introduction

What is Economics?

Meaning, scope and importance of statistics in Economics.

Unit 2: Collection, Organisation and Presentation of Data

Collection of data – sources of data – primary and secondary; how basic data is collected; methods of collecting data; some important sources of secondary data: Census of India and National Sample Survey Organisation.

Organisation of Data: Meaning and types of variables; Frequency Distribution.

Presentation of Data: Tabular Presentation and Diagrammatic Presentation of Data: (i) Geometric forms (bar diagrams and pie diagrams). (ii) Frequency diagrams (histogram, polygon and ogive). (iii) Arithmetic line graphs (time series graph).

Unit 3: Statistical Tools and Interpretation

Measures of Central Tendency – mean (simple and weighted), median and mode.

Measures of Dispersion – absolute dispersion (range, quartile deviation, mean deviation and standard deviation); relative dispersion (co-efficient of quartile-deviation, co-efficient of mean deviation, co-efficient of variation); Lorenz Curve: Meaning and its application.

Correlation – meaning, scatter diagram; Measures of correlation – Karl Pearson’s method (two variables ungrouped data) Spearman’s rank correlation.

Introduction to Index Numbers – meaning, types – wholesale price index, consumer price index and index of industrial production, uses of index numbers; Inflation and index numbers.

Part B: Indian Economic Development

Unit 4: Development Experience (1947-90) and Economic Reforms since 1991

A brief introduction of the state of Indian economy on the eve of independence. Common goals of Five Year Plans.

Main features, problems and policies of agriculture (institutional aspects and new agricultural strategy, etc.), industry (industrial licensing, etc.) and foreign trade.

Economic Reforms since 1991:

Need and main features – liberalization, globalization and privatization; An appraisal of LPG policies.

Unit 5: Current challenges facing Indian Economy

Poverty – absolute and relative; Main programmes for poverty alleviation: A critical assessment.

Rural development: Key issues – credit and marketing – role of cooperatives; agricultural diversification; alternative farming – organic farming.

Human Capital Formation: How people become resource; Role of human capital in economic development; Growth of Education Sector in India.

Employment: Formal and informal, growth and other issues: Problems and policies.

Inflation: Problems and Policies.

Infrastructure: Meaning and Types: Case Studies: Energy and Health: Problems and Policies- A critical assessment.

Sustainable Economic Development: Meaning, Effects of Economic Development on Resources and Environment, including global warming.

Unit 6: Development Experience of India

A comparison with neighbours- India and Pakistan;and, India and China.

Issues: growth, population, sectoral development and other developmental indicators.

CBSE Board class 11 commerce syllabus:

Class 11 Commerce Syllabus for Entrepreneurship

Course Structure for class 11 commerce syllabus:

S.No. UnitMarks 
1.Entrepreneurship, What, Why and How.15
2.An Entrepreneur.
3.Entrepreneurial Journey.20
4.Entrepreneurship as Innovation and Problem Solving.
5.Understanding the Market.15
6.Business Arithmetic.20
7.Resource Mobilization.
Project Work 30
Total100

Unit 1: Entrepreneurship: What, Why and How

  • Entrepreneurship- Concept, Functions, Need and Importance.
  • Myths about Entrepreneurship.
  • Pros and Cons of Entrepreneurship.
  • Process of Entrepreneurship.

Unit 2: An Entrepreneur

  • Types of Entrepreneurs.
  • Competencies and Characteristics; Ethical Entrepreneurship.
  • Entrepreneurial Value: Values, Attitudes and Motivation.
  • Mindset of an Employee and an Entrepreneur- Difference.
  • Entrepreneur: Importance in Any Organization.

Unit 3: Entrepreneurship Journey

  • Self Assessment of Qualities, Skills, Resources and Dreams.
  • Generation of Ideas.
  • Feasibility Study.
  • Opportunity Assessment.
  • Business Plan Preparation.
  • Execution of Business Plan.
  • Role of Society and Family in the growth of an entrepreneur.
  • Challenges faced by women in Entrepreneurship.

Unit 4: Entrepreneurship as Innovation and Problem Solving

  • Entrepreneurs- as problem solvers.
  • Innovations and Entrepreneurial Ventures.
  • Social Entrepreneurship-Concept and Importance.
  • Risk taking-Concept; types of business risks.
  • The role of technology or social media in creating new forms of firms, organizations, networks and cooperative clusters.
  • Barriers to Entrepreneurship.
  • Support structure for promoting entrepreneurship (various government schemes).

Unit 5: Understanding the Market

  • Market- Traditional and E-commerce- Concept and Role.
  • Types of Business: Manufacturing, Trading and Services.
  • Market Forces: Sellers, consumers and competitors.
  • Expanding Markets: Local to global, Strategies needed.
  • Marketing Mix: Concept and Elements.
  • Pricing and Factors affecting pricing.
  • Market Survey: Concept, Importance and Process.

Unit 6: Business Arithmetic

  • Simplified Cash Register and Record Keeping.
  • Unit of Sale, Unit Price and Unit Cost – for single product or service.
  • Types of Costs – Start up, Variable and Fixed.
  • Income Statement.
  • Cash flow Projections.
  • Break Even Analysis – for single product or service.
  • Taxes.

Unit 7: Resource Mobilization

  • Types of Resources – Human, Capital and other Resources.
  • Selection and utilization of human resources and professionals like Accountants, Lawyers, Auditors, Board Members, etc.
  • Role and Importance of a Mentor.
  • Estimating Financial Resources required.
  • Methods of meeting the financial requirements.
  • Size and capital based classification of business enterprises.
  • Various sources of Information.

CBSE Board class 11 commerce syllabus:

Class 11 Commerce Syllabus for English

Course Structure for class 11 commerce syllabus:

SectionArea of LearningMarks
A.Reading Skills.20
B.Writing Skills and Grammar.30
C.Literature & Long Reading Text.30
D.Assessment of Speaking & Listening Skills.20

Section A: Reading Comprehension

Very short answer and M.C.Q. type questions:

Two unseen passages (including poems) with a variety of questions including 4 marks for vocabulary such as word formation and inferring meaning. The total range of the 2 passages including a poem or a stanza, will be around 900-1000 words.

  1. 550-600 words in length (for note-making and summarizing).
  2. 350-400 words in length (to test comprehension, interpretation and inference).

An unseen poem of about 28-35 lines.

The passages could be of any one of the following types:

  • Factual passages, e.g., illustrations, description, reports.
  • Discursive passages involving opinion, e.g., argumentative, persuasive.
  • Literary passages e.g. extracts from fiction, biography, autobiography, travelogue, etc. In the case of a poem, the text may be shorter than the prescribed word limit.

SECTION B: Writing Skills and Grammar

Writing

  • Short Answer Questions: Based on notice or poster or advertisement.
  • Long Answer Questions: Letters based on verbal or visual input. It would cover all types of letters.

Letter types may include:

  1. business or official letters (for making inquiries, registering complaints, asking for and giving information, placing orders and sending replies).
  2. letters to the editor (giving suggestions on an issue).
  3. application for a job with a bio-data or resume.
  4. letter to the school or college authorities, regarding admissions, school issues, requirements or suitability of courses, etc.
  • Very Long Answer Question: Composition in the form of article, speech, report writing or a narrative.

Grammar

Different grammatical structures in meaningful contexts will be tested. Item types will include gap filling, sentence re-ordering, dialogue completion and sentence transformation. The grammar syllabus will include determiners, tenses, clauses, modals and Change of Voice. These grammar areas will be tested using the following short answer type and M.C.Q. type questions:

  • Error Correction, editing tasks.
  • Re-ordering of Sentences.
  • Transformation of sentences.

Section C: Literature and Long Reading Texts

Questions to test comprehension at different levels: literal, inferential and evaluative.

  1. Hornbill: Textbook published by N.C.E.R.T.
  2. Snapshots: Supplementary Reader published by N.C.E.R.T.

The following lessons have been deleted:

  1. Landscape of the Soul.
  2. The Adventure.
  3. Silk Road.
  4. The Laburnum Top (Poetry).
  5. The Ghat of the only World (Snapshots).
  • Very Short Answer Questions – Based on an extract from poetry to test reference to context comprehension and appreciation.
  • Short Answer Questions – Based on prose, poetry and plays from both the texts.
  • Long Answer Question – Based on prescribed texts to test global comprehension and extrapolation beyond the texts to bring out the key messages and values.
  • Long Answer Questions – Based on theme, plot, incidents or event from the prescribed novels.
  • Long Answer Question – Based on understanding appreciation, analysis and interpretation of the characters.

Note: Values-based questions may be given as long answers in the writing or literature sections.

Long Reading Texts / Novels (either one)

With a view to inculcate the habit of reading among the students, C.B.S.E. has introduced compulsory reading of a Long Reading Text – Novel in the English Core Course and will be evaluated in the Term-end Assessments. Schools can opt for either one of the texts.

i) The Canterville Ghost by Oscar Wilde (unabridged 1906 Edition).

ii) Up from Slavery by Booker T. Washington (unabridged 2000 Edition).

CBSE Board class 11 commerce syllabus:

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