UP Board Class 11 Accountancy Syllabus 2025-26

Unit-wise Breakdown of UP Board Class 11 Accountancy Syllabus 2025-26

This section offers a comprehensive overview of each unit included in the UP Board Class 11 Accountancy Syllabus 2025-26. It highlights key topics and mark allocations to help students prioritize their study plan effectively.

Part 1 – Financial Accounting I

Unit 1: Introduction to Accounting (10 Marks)

This unit introduces the concept of accounting, its definitions, and its role in business and economic systems. Major topics include:

• Meaning and purpose of accounting
• Accounting as a source of information
• Objectives of accounting
• Basic terms and definitions used in accounting
• Role and need for accounting in business activities

Students learn the importance of accounting in decision-making and business planning.

Unit 2: Recording of Transactions – I & II (10 Marks)

This unit helps students understand the recording process of business transactions.

Topics in Part I:

• Business transactions and source documents
• Accounting equation and its application
• Introduction to books of original entry and ledger

Topics in Part II:

• Cash Book (Single and Double Column)
• Subsidiary Books: Purchase Book, Sales Book
• Journal Proper
• Posting and balancing of accounts

This section builds students’ familiarity with documentation and systematic accounting records.

Unit 3: Bank Reconciliation Statement and Rectification of Errors (15 Marks)

This unit focuses on ensuring the correctness of financial records.

Key concepts:

• Meaning and preparation of Bank Reconciliation Statement
• Understanding trial balance
• Identification and rectification of errors

Students learn how to locate and correct discrepancies in financial statements.

Unit 4: Depreciation, Provisions, and Reserves (20 Marks)

This unit explains value reduction in assets and the importance of financial provisions.

Topics include:

• Meaning and causes of depreciation
• Methods of depreciation: Straight Line and Written Down Value
• Need for provisions and reserves
• Types and significance of reserves

Students gain insights into asset management and financial prudence in businesses.

Part 2 – Financial Accounting II

Unit 5: Financial Statements – I & II (25 Marks)

This unit teaches how to prepare financial reports.

Topics in Part I:

• Need for financial statements
• Profit and Loss Account
• Trading Account
• Balance Sheet with adjustments

Topics in Part II:

• Adjustments: Outstanding expenses, prepaid expenses, income received in advance, accrued income
• Bad debts, provision for doubtful debts
• Depreciation, interest on capital, and drawings
• Preparation of final accounts with adjustments

This unit strengthens understanding of financial statement preparation and interpretation.

Unit 6: Applications of Database in Accounting (20 Marks)

A modern addition to the UP Board Class 11 Accountancy Syllabus 2025-26, this unit highlights how technology integrates with traditional accounting systems.

Topics include:

• Structure of database for accounting
• Relational database management system (RDBMS)
• Use of MS Access or other tools to create and manage accounting databases
• Designing tables, creating relationships, and generating queries and reports

This section encourages students to adapt to the digital shift in financial recordkeeping.

Key Highlights of UP Board Class 11 Accountancy Syllabus 2025-26

Focuses on building accounting fundamentals and real-world application

Includes both manual and computerized accounting practices

Offers conceptual and practical exposure through examples and formats

Covers important areas like financial statements, depreciation, and bank reconciliation

Introduces students to database-based accounting, an essential skill in the digital era

Why This Syllabus Matters

The UP Board Class 11 Accountancy Syllabus 2025-26 is thoughtfully created to lay a strong conceptual foundation. From understanding the basics of financial transactions to managing a complete set of books and databases, students are prepared for future academic and professional journeys.

This curriculum also aligns with national-level standards, offering smooth transition into Class 12 commerce and professional courses like CA, CS, and CMA.

The UP Board Class 11 Accountancy Syllabus 2025-26 is a comprehensive curriculum aimed at building foundational accounting knowledge. With well-defined units, logical topic progression, and practical coverage, students are encouraged to grasp core principles and develop analytical thinking.

This syllabus not only prepares students for board examinations but also equips them for competitive exams and further studies in commerce and finance. Regular practice, clarity of concepts, and hands-on learning with accounting tools can significantly enhance performance.

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