Punjab Board Syllabus (General English, Accountancy) Class XI (2009-10)

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GENERAL ENGLISH

CLASS - XI

SEMESTER- I

Book-1: I AM THE PEOPLE 1. The Portrait of A Lady

I am the People-the Mob

2. The Kite Maker

Success is counted sweetest

3. My Struggle for an Education

4. A Dialogue on Civilization (Upagupta)

5. Paul Julice Reuter

Book-II: Stories, Plays and Tales of Adventure 1. Sparrows

2. The Last Leaf

3. My Brother, My Brother

4. The Other Side

5. My Lost Dollar

SEMESTER- II

Book-I: I Am The People 1. The Appointed Day

The Little Black Boy

2. No Time For Fear

3. Father Has A Bad Night

4. To Sir, With Love

The Eagle

5. Taming the Atom

Snake

6. Hunting Big Game with the Camera

Confessions of a Born Spectator

Book- II: Stories, Plays and Tales of Adventure 1. The Pomegranate Trees

2. The Model Millionaire

3. The Counts Revenge

4. My Ordeal inq a Jungle Air Crash

5. Escape Velocity

6. "Don't Die, Graham! Don't Die!"

GENERAL ENGLISH (GRAMMAR)

CLASS-XI

SEMESTER-I

i) Usage:- Portion will remain the same. (a) Tenses

(b) Voice (simple)

(c) Reported Speech (simple)

(d) Simple idioms

(e) Common errors

ii) COMPOSITION Simple/descriptive/narrative essay.

SEMESTER-II

i) Usage:- Portion will remain the same.

COMPOSITION:

(a) Paragraph writing

(b) Letter writing (Personal)

The above mentioned parts of Grammar will be taught in both the semesters i.e. Semester-I and II.

ENGLISH (ELECTIVE)

CLASS XI

SEMESTER I

Book-I: ENGLISH READER BOOK V 1. The Young Akbar

2. The Story of Sri Rama's Exile

3. The Discovery of Penicillin

4. The Story of Michael

5. Guru Gobind Singh

Book-II Selections From English Verse 1. The way of Poetry

2. Going Downhill on a Bicycle

3. My Native Land

4. The Snake

5. Abou Ben Adehm

6. The Patriot

Book-III A Book of Essays and Stories 1. The Real Princess

2. Gulliver is Lilliput

3. A street Scene

4. Build Yourself for Leadership

5. Controlling the Mind

6. Three Questions

SEMESTER II

English Reader Book V 6. Sohrab and Rustam-I

1. Sohrab and Rustam-II

2. A Modern Miracle

3. Abq Hassan and His Wife

4. A Spark Neglected Burns the House-I

5. A Spark Neglected Burns the House-II

Book II Selections from English Verse 7. The Brook

8. Casabianca

9. Robin Hood and Alan-A-Dale (Anonymous)

10. Elegy on the Death of A Mad Dog

11. We are Seven

12. Lady Care

13. The Charge of the Light Brigade

Book-III Book of Essays and Stories 7. Cabuliwallah

8. The Emperor's New Clothes

9. Gandhi's Appeal

10. The Judgement Seat of Vikramaditya

11. The Black Cat

12. The Happy Prince

13. The Bet

ENGLISH ELECTIVE (GRAMMAR)

CLASS-XI

SEMESTER-I

Composition

Letter

Rest of the grammar portion will remain the same.

SEMESTER-II

Composition

Application/Telegram

Rest of the grammar portion will remain the same.

ACCOUNTANCY-I

CLASS-XI

SEMESTER-I

Unit-I: Introduction to Accounting # Accounting-meaning, objectives, Accounting as source of information, internal and external users of Accounting information and their needs, advantages and limitations of Accounting, Difference between book-keeping and Accountancy.

# Qualitative characteristics of accounting information-reliability, relevance, understandability and comparability.

# Basic Accounting terms-Asset, liability, capital, expense, income, expenditure, Revenue, Debtors, Creditors, Goods, Cost, Gain, Stock, Purchase, Sales, Loss, Profit, Voucher, Discount: Cash and Trade Discount, Transaction, Drawings, Equity.

Unit-II: Theory Base of Accounting

# Accounting Concepts: Entity Money measurement, Going concern, Accounting period, Cost concept, Dual aspect, revenue Recognition (realisation), Matching, Accrual.

# Accounting Conventions-Full Disclosure, consistency, Conservatism, Materiality, Objectives.

# Accounting Standards-meaning, nature, need and list of Indian accounting standards.

# Accounting Mechanism-Single entry and double entry.

# Accounting Cycle-from recording of business transaction to preparation of trial balance and final accounts.

# Bases of Accounting-Cash Basis, Accrual Basis.

Unit-III: Recording of Business Transactions # Voucher and Transactions: Origin of Transactions-source documents and vouchers, Preparation of voucher; Accounting equation approach-meaning and analysis of transaction using Accounting Equation; Rules of debit and credit.

# Recording of transactions: Books of original entry-Journal, Special Purpose Books:

(i) Cash Book-Simple, Cash book with Bank column and petty cash book,

(ii) Purchase Book, Sales Book, Purchase returns book, Sales return book, Bill receivable book. Books payable book; Ledger meaning, utility, format; posting from journal and subsidiary books; Balancing of Accounts.

Unit-IV: Trial Balance and Rectification of Errors # Trial-Balance; meaning, Objectives, advantages and methods of preparation.

# Errors: Types of errors; errors affecting Trial Balance; errors not affecting Trial Balance.

# Detection and Rectification of errors (one sided and two sided) use of suspense account.

SEMESTER-II

Unit-I: Depreciation, Provisions and Reserves

# Depreciation: Meaning and need of charging depreciation, factors affecting depreciation, methods of depreciation-straight Line method, Written down value method (excluding change in method ), Method of recording depreciation charging to asset account, creating provision for depreciation/accumulated depreciation account; Treatment of disposal of asset.

# Provision and Reserves: Meaning, importance, difference between provisions and reserves, type of reserve; Revenue reserve, capital Reserve, General reserve, Specific reserve and secret reserves.

Unit-II: Bank Reconciliation statement # Meaning, need and Preparation, Correct Cash Balance.

Unit-III: Accounting for bills of exchange Transaction # Bills of exchange and Promissory Note: definition, feature, parties, specimen and distinction.

# Important Terms: Term of bill, Concept of accommodation bill, Days of Grace, Date of Maturity, Bill at Sight, Bill after Date, Negotiation, Endorsement, Discounting of bill. Dishonor, Retirement and renewal of a bill, insolvency of acceptor.

# Accounting treatment of bill transaction.

Unit-IV: Financial Statements # Financial Statements: meaning and objectives.

# Distinction between Capital Expenditure and revenue expenditure.

# Balance Sheet: Need, Grouping, marshaling of assets and liabilities, vertical presentation of Financial Statement.

# Adjustments in preparation of financial statements with respect to closing stock, outstanding expenses, prepaid expenses, accrued income, income received in advance, depreciation, bad debts, provision for doubtful debts, provision for discount on debtors, managers commission,

# Preparation of trading and profit & Loss Account and Balance Sheet of Sole Proprietorship.

Unit-V: Computer in Accounting # Introduction to Computer and Accounting Information System (AIS)

# Applications of computers in accounting:- Automation of accounting process, designing accounting reports, MIS reporting data exchange with other information systems.

# Comparison of accounting processes in manual and computerized accounting, highlighting advantages and limitation of automation.