Maharashtra State Board 11th Standard Accounts Syllabus - Free PDF Download
Maharashtra State Board Syllabus 2025-26 11th Standard: The Maharashtra State Board 11th Standard Accounts Syllabus for the examination year 2025-26 has been released by the MSBSHSE, Maharashtra State Board. The board will hold the final examination at the end of the year following the annual assessment scheme, which has led to the release of the syllabus. The 2025-26 Maharashtra State Board 11th Standard Accounts Board Exam will entirely be based on the most recent syllabus. Therefore, students must thoroughly understand the new Maharashtra State Board syllabus to prepare for their annual exam properly.
The detailed Maharashtra State Board 11th Standard Accounts Syllabus for 2025-26 is below.
Academic year:
Maharashtra State Board 11th Standard Book Keeping and Accountancy Revised Syllabus
Maharashtra State Board 11th Standard Book Keeping and Accountancy and their Unit wise marks distribution
Maharashtra State Board 11th Standard Book Keeping and Accountancy Course Structure 2025-26 With Marking Scheme
Advertisements
Advertisements
Advertisements
Syllabus
1 Introduction of Book-keeping and Accountancy
- Book-keeping-An Introduction
- Meaning of book-keeping
- Definition of book-keeping
- Features of book-keeping
- Objectives of book-keeping
- Advantages of Book-keeping
- Limitations of book-keeping
- Importance of Book-keeping
- Record
- Financial Information
- Decision Making
- Controlling
- Evidence
- Tax Liability
- Difference Between Book-keeping and Accountancy
- Accountancy
- Meaning
- Definition
- Basis of Accounting System - Cash Basis
- Basis of Accounting System - Accrual Or Mercantile Basis
- Basis of Accounting System - Mixed Or Hybrid Basis
- Qualitative Characteristics of Accounting Information
- Reliability of Accounting Information
- Relevance of Accounting Information
- Understandability of Accounting Information
- Comparability of Accounting Information
- Basic Accounting Terminologies
- Accounting Concepts, Conventions and Principles
1. Meaning of Accounting concepts
2. Importance of Accounting concepts
- Reliable financial statements.
- Uniformity in presentation.
- Generally acceptable basis of measurement.
- Proper information to all.
- Valid and appropriate assumptions
3. Importance concepts
- Business Entity
- Money Measurement
- Cost Concept
- Consistency Concept
- Conservatism
- Going Concern
- Realization
- Accrual
- Dual Aspect
- Disclosure
- Materiality
- Matching Concept
- Accounting Standards (AS) and International Financial Reporting Standards IFRS
- AS-1 Disclosure of Accounting Policies (1-4-1991 for Companies and 1-4-1993 for
others) - AS-2 Valuation of Inventories (1-4-1999)
- AS-3 Cash Flow Statements (1-4-2001)
- AS-6 Depreciation Accounting (1-4-1995)
- AS-8 Accounting for Research and Development (1-4-1991 for Companies and 1-4-1993 for others)
- AS-9 Revenue Recognition(1-4-1991 for Companies and 1-4-1993 for others)
- AS-10 Accounting for Fixed Assets(1-4-1991 for Companies and 1-4-1993 for others)
- As-12 Accounting for Government Grants(1-4-1994)
- As-13 Accounting for Investments (1-4-1995)
- AS-22 Accounting for Taxes on Income (1-4-2001)
- AS-1 Disclosure of Accounting Policies (1-4-1991 for Companies and 1-4-1993 for
2 Meaning and Fundamentals of Double Entry Book-keeping
- Study of Double Entry Book-keeping System
- Advantages of Double Entry Book Keeping Systems or Accounting
- Methods of Recording Accounting Information
- Indian Single
- English System
- Single Entry System
- Double Entry System
- Advantages of Double Entry Book-keeping System
- Complete Record
- Accuracy
- Business Results
- Common Acceptance
- Classification of Accounts
Meaning of Account
Definition of Account
Classification
1. Personal Accounts
- Natural Personal Account
- Artificial Personal Account
- Representative Personal Account
2. Impersonal Accounts
- Real Account
- Tangible Real Account
- Intangible Real Account
- Nominal Accounts
- Expenses and Losses
- Income and Gains
- Golden Rules of Debit and Credit (Traditional Approach)
- Personal Accounts
- Debit the receiver
- Credit the giver
- Real Accounts
- Debit what comes in
- Credit what goes out
- Nominal Accounts
- Debit all expenses and losses
- Credit all incomes and gains
- Classification of Accounts (Modern Approach)
- Assets A/c
- Liabilities A/c
- Capital A/c
- Revenues and Gains A/c
- Expenses and Losses A/c
- Illustrations of Accounting Equations
- Accounting Equations Assets
- Accounting Equations Liabilities
- Accounting Equations Revenue and capital expenses
3 Journal
- Accounting Documents
Meaning
Importance and utility
Important Accounting Documents
- Voucher
- Tax Invoice
- Credit Memo
- Receipt
- Cheque
- Journal
- Meaning
- Definition
- Importance and Utility
- Specimen Or Format of Journal
Explanation of columns
- Date
- Particulars
- Ledger Folio Number
- Debit Amount
- Credit Amount
- Goods and Service Tax (GST)
- Recording of Journal Entries
- Simple Journal Entry
- Combined Journal Entry
4 Ledger
- Meaning of Ledger
Meaning
Definition
Importance
Contents of Ledger
- Date
- Particulars
- Journal Folio (J.F.)
- Amount
- Specimen of Ledger
- Posting of Entries from Journal/Subsidiary Books to Ledger
- Balancing of Ledger Accounts
- Procedure for balancing an account
- Direct ledger posting
- Preparation of Trial Balance
- Totals method
- Balances Method
- Totals-cum-balances Method
5 Subsidiary Books
- Subsidiary Books - 1
- Cash Book with Cash Column
- Cash Book with Cash and Bank Columns
- Columns in Cash Book with Cash and Bank columns
- Format of Cash Book with Cash and Bank columns
- Accounting treatment of banking transactions in Cash Book with Cash and Bank
- Balancing of Cash Book with Cash and Bank column
- Petty Cash Book
- Imprest system of petty cash
- Advantages of maintaining petty cash book
- Types of Petty Cash Book
- Simple petty cash
- Analytical Columnar Petty Cash Book
- Balancing petty cash book
- Posting of entries from petty cash book to ledger
- Purchase Book Or Purchases Day Book
- Purchase Return Book Or Purchases Return Day Book
- Sales Book Or Sales Day Book
- Posting from sales book
- Sales Return Book Or Sales Return Day Book
- Journal Proper
- Opening journal entry
- Closing journal entry
- Adjusting entries
- Rectifying entries
- Transfer entries
- Miscellaneous Entries
- Other Entries
6 Bank Reconciliation Statement
- Accounting Documents
Meaning
Importance and utility
Important Accounting Documents
- Voucher
- Tax Invoice
- Credit Memo
- Receipt
- Cheque
- Types of Bank Documents
- Pay-in-slip
- Withdrawal Slip
- Bank Pass Book
- Bank Statement
- Bank Advice
- Bank Reconciliation Statement
- Meaning
- Definition
- Need for bank reconciliation statement
- Importance of bank reconciliation statement
- Reasons for the Difference Between Cash Book Balance and Pass Book Balance
- Time difference
- Errors and omission made by businessman or bank
- Specimen of Bank Reconciliation Statement
- Preparation of Bank Reconciliation Statement
- Balance presentation method
- Plus or Minus presentation
- Preparation of Bank Reconciliation Statement without adjusting Cash Book Balance
7 Depreciation
- Depreciation
- Meaning
- Definition
- Importance
- Useful life of the asset
- Depreciable assets
- Factors of Depreciation
- Cost of Asset
- Estimated Economic Life of Asset
- Estimated Terminal Value
- Methods of Depreciation
- Fixed Instalment or Straight Line or Original Cost Method
- Diminishing or Reducing Balance or Written Down Value Method
- Annuity Method
- Depletion method
- Sum of years of digits method
- Depreciation Fund Method
- Revaluation Method
- Insurance Policy Method
- Machine Hour Rate Method
- Sinking fund method
- Accounting Treatment for Share Capital
- Calls in Arrears
- Calls in Advance
- Over Subscription
- Under Subscription
- Issue at par
- Issue of Shares at a Premium
- Issue of Shares at a Discount
- Issue of Shares for Consideration other than Cash
- In the Books of Drawer/ Promissor
- In the Books of Acceptor/ Promissor
8 Rectification of Errors
- Meaning and Effects of Errors
- Types of Errors-Errors of Ommission
- Types of Errors-Errors of Commission
- Types of Errors-Errors of Principles
- Types of Errors-Compensating Errors
- Detection and Rectification of Errors
Stages of Detecting Errors
Stage 1 - Before preparation of Trial Balance
Stage 2 - After preparation of the Trial Balance but before preparing Final Accounts.
Stage 3- After preparing Final Accounts - Preparation of Suspense Accounts
9 Final Accounts of a Proprietary Concern
- Introduction of Final Accounts
- Meaning
- Objectives
- Importance
- Final accounts include
- Manufacturing Accounts
- Trading Account
- Profit and Loss Accounts
- Profit & Loss Appropriation Account
- Balance sheet
- Trading Account
- Profit and Loss Account
- Need for preparing profit and loss account
- Preparation of profit and loss account
- Closing of profit and loss account
- Format of profit and loss account
- Balance Sheet
- Need for preparing a balance sheet.
- Relevant Items in the Balance Sheet
- Characteristics of balance sheet
- Grouping and Marshalling of assets and liabilities in a balance sheet
- Methods of drafting a balance sheet
- Horizontal form of balance sheet
- Vertical form of balance sheet
- Preparation of Balance Sheet
- Classification of assets and liabilities
10 Single Entry System
- Single Entry System
- Introduction
- Meaning
- Definitions
- Difference Between Single Entry System and Double Entry System
- Preparation of Opening and Closing Statement of Affairs
- Preparation of Statement of Profit Or Loss
- Additional Information (Adjustments)
- Additional Capital
- Drawings
- Depreciation
- Bad Debts
- Reserve for Doubtful Debts
- Undervaluation and Over valuation of Assets and Liabilities
- Interest on Loan
- Interest on Capital
- Interest on Drawings
- Outstanding/ Unpaid Expenses
- Prepaid Expenses/Expenses paid in Advance/Unexpired expenses
