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Accountancy 2 Class 11
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Financial Statements - I
Stakeholders and Their Information Requirements
Distinction between Capital and Revenue
Financial Statements
Trading and Profit and Loss Account
Operating Profit (EBIT)
Balance Sheet
Opening Entry
Financial Statements
Need for Adjustments
Closing Stock
Outstanding Expenses
Prepaid Expenses
Accrued Income
Income Received in Advance
Depreciation
Bad Debts
Provision for Bad and Doubtful Debts
1
Provision for Discount on Debtors
Manager’s Commission
Interest on Capital
Methods of Presenting the Financial Statements
Accounts from Incomplete Records
Meaning of Incomplete Records
Reasons of Incompleteness and its Limitations
Ascertainment of Profit and Loss
Preparing Trading and Profit and Loss Account and the Balance Sheet
Applications of Computers in Accounting
Meaning and Elements of Computer System
Capabilities of Computer System
Limitations of a Computer System
Components of Computer
Evolution of Computerised Accounting
Features of Computerised Accounting System
Management Information System and Accounting Information System
Computerised Accounting System
Concept of Computerised Accounting System
Comparison between Manual and Computerised Accounting
1
Advantages of Computerised Accounting System
Limitations of Computerised Accounting System
Sourcing of Accounting Software
Generic Considerations before Sourcing an Accounting Software
Structuring Database for Accounting
Data Processing Cycle
Designing Database for Accounting
Entity Relationship (ER) Model
Database Technology
An Illustration of Accounting Database
Relational Data Model
Relational Databases and Schemas
Constraints and Database Schemas
Operations and Constraint Violations
Designing Relational Database Schema
llustrating the Database Structure for Example Realities
Interacting with Databases
Accounting System Using Database Management System
MS Access and its Components
Creating Tables and Relationships for Accounting Database
Vouchers Using Forms
Information Using Queries
Generating Accounting Reports
Text Book
NCERT
Accounting
11th
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FULL NCERT BOOK - ZIP
Accountancy 2 Class 11 Hindi Version Full NCERT Text
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