HBSE 11th Syllabus 2025 bseh.org.in Download HBSE 11th Syllabus

Chapter

Topics

Introduction of accounting

Meaning of accounting, qualitative characteristics of accounting, objectives of accounting

Theory base of accounting

Accounting terms -basic accounting principles concepts, meaning of accounting standards, basis of accounting - cash basis and accrual basis.

Recording of business transactions

Vouchers transactions, debit vouchers, credit voucher transactions - recording of transactions accounting equations, journal ledger, posting cash book (single column, two-column, petty cash book), subsidiary books.
Bank reconciliation statement-meaning, reasons of difference between cash book & passbook balances, numerical s on bank reconciliation adopting all four methods of cash book balance and passbook balance.

Trial balance

Rectification of errors

Meaning of trial balance, objects of trial, balance, preparations of trial balance with all three methods, importance of trial balance rectification of errors -types, classifications- errors one-sided and two-sided errors, suspense A/C

Depreciation, provision and reserves

Depreciation -meaning, characteristics, reasons, method- straight line and written down method. Provisions and reserves-meaning, importance, difference between various types of reserves, secret reserves.

Accounting for bills of exchange

Bills of exchange - meaning, definition, parties bills of exchange, promissory note and its parties, difference between bills of exchange·and promissory note, merits of bills of exchange, accounting treatment of bills of exchange ( retaining, discounting, endorsement and sent for collection of bills methods) dishonour and renewal of the bill.

Financial
statement

Financial statement - difference between capital and revenue expenditure preparation of trading & profit and loss A/C and balance sheet- without adjustments.

Financial statement with adjustments

Need of adjustments, name of adjustments- such as closing stock, outstanding exp, prepaid expenses, accrued income, income received in advance, depreciation, bad debts & its provision for bad debts provision, managers commission, interest on capital preparation of trading & p/l a/c and balance sheet along with above adjustments.

Units

Chapters

Diversity in the living world

1. The living world
2. Biological classification
3. Plant kingdom
4. Animal kingdom

Structural organization in plants and animals

5. Morphology of flowering plants
6. Anatomy of flowering plants
7. Structural organization in animals

Cell: Structure and functions

8. Cell: The unit of life
9. Biomolecules
10. Cell cycle and cell division

Plant physiology

11. Photosynthesis in higher plants
12. Respiration in plants
13. Plant growth and development

Human physiology

14.. Breathing and exchange of gases
15.. Body fluids and circulation
16. Excretory products and their elimination
17. Locomotion and movements
18. Neural control and coordination
19. Chemical coordination and integration