West Bengal Board Class 11 Accountancy Syllabus 2025-26

West Bengal Board Class 11 Accountancy Syllabus 2025-26 Unit-Wise Breakdown

Below, we’ve mentioned unit-wise content designed to give students conceptual clarity and practical exposure in financial accounting.

Unit 1: Introduction & Theory Base of Accounting

• Definition and objectives of accounting
• Users of accounting information
• Sub-fields of accounting: Financial, Cost, and Management Accounting
• Basic accounting terms (e.g., assets, liabilities, capital, revenue, etc.)
• Fundamental accounting concepts and principles (GAAP, accrual, conservatism, etc.)
• Valuation principles and applicability of Indian Accounting Standards (Ind AS)
• Overview of Goods and Services Tax (GST)

Unit 2: Fundamental Accounting Process – I & II

• Source documents and vouchers
• Fundamental accounting equation
• Journal entries and special purpose books
• Ledger posting and cash book maintenance
• Trial balance preparation and bank reconciliation
• Depreciation methods (SLM and WDV)
• Rectification of errors (before and after trial balance)

Unit 3: Reserves & Provisions

• Distinction between provisions and reserves
• Types of reserves: general, specific, capital, revenue, and secret reserves

Unit 4: Bills of Exchange

• Meaning and features of bills of exchange and promissory notes
• Terms like due date, discounting, endorsement, dishonour, etc.
• Accounting treatment up to dishonour of bills

Unit 5: Final Accounts of Sole Proprietor

• Manufacturing, Trading, and Profit & Loss Accounts
• Adjustments like depreciation, bad debts, prepaid expenses, etc.
• Preparation of final accounts with adjustments

Unit 6: Accounts of Non-Profit Seeking Organization

• Concept of non-profit organisations
• Receipts and Payments Account
• Income and Expenditure Account
• Preparation from provided data

Unit 7: Accounts from Incomplete Records

• Features and limitations of incomplete records
• Statements of Profit/Loss and Statement of Affairs

Project Work for West Bengal Board Class 11 Accountancy Syllabus 2025-26

Students must undertake one project, evaluated for 20 marks. Topics include:

• Voucher preparation and trial balance
• Cash book preparation
• Bank reconciliation statement
• Final accounts from journal entries

Why the West Bengal Board Class 11 Accountancy Syllabus 2025-26 Matters?

The West Bengal Board Class 11 Accountancy Syllabus 2025-26 aims to instill clarity in financial decision-making and awareness of modern accounting standards. It promotes logical thinking, accuracy, and data interpretation through real-world practices.

This syllabus bridges the gap between academic knowledge and practical application, offering a robust base for Class 12 and higher studies in finance and accountancy.

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