CBSE Class 10 Elements of Book-Keeping and Accountancy Syllabus 2026-27
CBSE Class 10 Elements of Book-Keeping and Accountancy for the 2026-27 session aims to build core accounting knowledge. The syllabus is structured into six units, covering essential concepts like capital vs. revenue expenditures, various depreciation methods, and the preparation of bank reconciliation statements. Students will also learn about the nature and handling of bills of exchange. A significant portion focuses on preparing final accounts for sole traders, including the Trading Account, Profit & Loss Account, and Balance Sheet, with adjustments for closing stock. The syllabus concludes with an introduction to accounting from incomplete records using the Statement of Affairs method. Complementing the theory, a Project Work component worth 30 marks allows students to apply these principles, perhaps by classifying financial transactions or creating a statement of affairs, reinforcing practical accounting skills.
Quick info
| Board | CBSE |
|---|---|
| Class | 10 |
| Subject | Elements of BK Acc |
| Session | 2026-27 |
| Language | English |
| Type | Syllabus |
Syllabus PDF preview
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Full document text
ELEMENTS OF BOOK-KEEPING AND ACCOUNTANCY (Subject Code 254) CLASS-X (2026-27)
Objective: The main objective of this paper is to enable the students to understand the fundamental principles and develop skills of preparing and maintaining simple books of accounts from given details.
One Paper 3 Hours 70 Marks
Unit Contents Marks
Capital and Revenue 8
2 Depreciation 12
3 Bank Reconciliation Statement 14
4 Bills of Exchange 10
5 Final Accounts 14
6 Accounting from Incomplete Records 12
Total 70
Project 30
08 Marks
Unit 1: Capital and Revenue
Content Learning Outcomes Capital and revenue: Capital and revenue receipts, The learners would be able to:
capital and revenue expenditure and deferred Recapitulate the meaning of the terms 'Capital'
revenue expenditure and 'Revenue' Appreciate the difference between capital and
revenue receipts and capital and revenue
expenditure Acquire the knowledge about deferred revenue
Expenditure
12 Marks
Unit 2: Depreciation
Content Learning Outcomes Depreciation: Need and methods of charging The learners would be able to:
depreciation-straight line and Diminishing balance Explain the necessity of providing depreciation on
method (no change in the method) fixed assets Develop the skill of using the different methods
i.e. straight line and diminishing balance for
computing depreciation • Prepare fixed assets accounting using straight
line and diminishing balance method of charging
depreciation
14 Marks
Unit 3: Bank Reconciliation Statement
Content Learning Outcomes Bank Reconciliation Statement : Meaning The learners would be able to:
Preparation of BRS with the given cash book / pass • Understand the concept of bank reconciliation
book balance statement Appreciate the need of preparing bank
reconciliation statement • Develop understanding of preparing bank
reconciliation Statement
10 Marks
Unit 4: Bills of Exchange
Content Learning Outcomes Bill of Exchange: Nature and use of Bills of The learners would be able to:
Exchange, Terms used in Bills of Exchange. Acquire the knowledge of using bills of exchange
Simple transactions related to bills of exchange (No for financing business transactions
dishonour, retiring & renewal of the bill) Understand the need of Bills of exchange in
business • State the meaning of different terms used in bills
of exchange and their implication in accounting
Develop in the skill of journalising simple bill
transactions in the book of creditor and debtor
14 Marks
Unit 5: Final Accounts
Content Learning Outcomes Final Accounts: Preparation of Trading and Profit & The learners would be able to:
loss Account and Balance Sheet of Sole trader. • State the meaning of financial statements & the
Adjustment for closing stock only. [amount of purpose they serve for a sole proprietor.
closing stock to be given] • Develop the skill of preparing Trading Account
and calculating gross profit.
• Develop the skill of preparing Profit & Loss
Account and calculating the net profit
• Explain the need for preparing 'Balance Sheet'.
Understand the techniques of preparing the
'Balance Sheet'. Develop the understanding to the simple
adjustment for closing stock
12 Marks
Unit 6: Accounting from Incomplete Records
Content Learning Outcomes Accounting from Incomplete Records: Meaning; The learners would be able to:
preparation of statement of Profit, statement of State the meaning of incomplete records
affairs. [statement of affairs method only] Understand the uses and limitations of
incomplete records Develop the skill of computation of profit / loss by
preparing Statement of Profit
Develop the skill of preparing 'Statement of
Affairs' and ascertain the position of the business
on a particular date.
Project Work
Project – I
15 Marks
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.
15 Marks
(OR any other topic related to the course content)
Frequently asked questions
What is the main objective of the Elements of Book-Keeping and Accountancy paper for Class 10?
The main objective is to enable students to understand fundamental principles and develop skills in preparing and maintaining simple books of accounts from given details.
How are the marks distributed in the Class 10 Elements of Book-Keeping and Accountancy syllabus?
The theory paper is worth 70 marks, and the Project Work is worth 30 marks, totaling 100 marks.
Which units are covered in the 70-mark theory paper?
The units covered are Capital and Revenue, Depreciation, Bank Reconciliation Statement, Bills of Exchange, Final Accounts, and Accounting from Incomplete Records.
What specific methods are taught for depreciation?
The syllabus covers the Straight Line and Diminishing Balance methods for charging depreciation.
What is included in the Final Accounts unit?
The Final Accounts unit includes the preparation of Trading Account, Profit & Loss Account, and Balance Sheet for a sole trader, with adjustments for closing stock only.
What is the scope of the Project Work?
Project Work involves identifying and classifying capital and revenue items or preparing a statement of affairs for incomplete records of a small shop.
What is the duration of the theory examination?
The theory examination for the Elements of Book-Keeping and Accountancy paper is 3 hours.
CBSE Class 10 Elements of BK Acc syllabus 2026-27. Last updated 10 Aug 2026.