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If you comprehensively follow this chapter of the Class 11 NCERT Accountancy book, you will also learn about the utility of provisions and reserves in business. It also describes the various points of differences between these two concepts, including purpose, basic nature, effect on taxable profits, presentation in the balance sheet, etc.

Chapter 8: Bill of Exchange. In India, when merchants buy goods on credit, they are often assured to pay the bill on the due date through tools of credit that are known as bills of exchange. These comprise an absolute order in writing to make the payment on the decided date.

The Negotiable Instruments Act governs this instrument and its various features. This eighth chapter teaches students the advantages, necessity, distinguishing factors, parties involved, etc.

It also explains promissory notes and their features as defined by the law. Instead of reading the entire textbook, you can also go through study materials available online for prompt understanding. Chapter 9: Financial Statements I. From here onwards, the students need to follow the Part II book. After journalizing, posting, and balancing, this chapter takes you to the next step of accounting.

It covers some of the vital topics of accounting such as financial statements, stakeholders, operating profit, the distinction between capital and revenue, trading, profit and loss account, opening entry, and balance sheet. The lesson teaches how to prepare financial statements, know the types of information that stakeholders require, the difference between revenue and capital, and more.

It simplifies the complex concepts of accounting. Chapter Financial Statements II. In most situations, accounting complexities are common in various business operations. It primarily happens as financial positions and incomes are determined according to the accrual basis of accounting.

The process accentuates considering earning-based revenues to ascertain profitability and incurred-based expenditures. It further discusses the concept of outstanding expenses, closing stock, bad debts, doubtful debts, provisions for discounts on debts, etc.

Chapter Accounts from Incomplete Records. Many small businesses do not follow the double-entry system and end up with incomplete records of financial transactions. Assessing the profit and loss of such enterprises, therefore, requires different approaches and expertise. Chapter Applications of Computers in Accounting.

From manual paperwork to automation, we have come a long way even in the field of Accountancy. The role of computer technology in the business world is inevitable. A computer makes storing and processing the bulk amount of data not only effortless but also faster.

It also describes various types of relevant MIS reports and accounting information systems. Additionally, the lesson summarises all limitations of this technology to help individuals prepare with their decision-making skills. It prepares students for their upcoming examinations perfectly and efficiently. Chapter Computerised Accounting System.

It deals with its nature, benefits, sourcing, and limitations. By studying this lesson, you can precisely differentiate between a computerized and manual accounting system.

There are two primary requirements of a computerized accounting system: accounting framework and operating procedure. The system comes with note-worthy advantages like reliability, speed, accuracy, updated information, scalability, automated document production, and many more. As an accountancy student, you can learn each of these concepts elaborately in this last chapter of the NCERT book.

CBSE recommends consulting NCERT books for board examination principally because those cover the fundamentals of every subject thoroughly sticking to the syllabus. The books elaborate on basic and advanced concepts in a way that students can elucidate their doubts effortlessly.

Numerous Problems to Solve. The NCERT textbooks contain numerous problem-solving exercises that not only help in exam preparation but also enhance the skills of students. The chapter brings their specific set of questions at the end for practice. Once you finish studying the entire lesson, solve these exercises thoroughly, and be ready to solve exam papers of any difficulty standard.

Saves Time for Preparation. Preparing for upcoming examinations is hectic and may seem like never enough. However, by rigorously learning from NCERT books, you will be able to cover the entire syllabus smoothly. This reduces the time for consulting multiple guidebooks, makes you stress-free, and prepares you to fetch excellent scores. It comprises necessary points from the syllabus and solutions from other relevant study materials.

Contains Tables and Examples. Merely reading chunks of texts can be boring and monotonous for students. Therefore, these books suggested by CBSE contain numerous tables and examples for quick understanding.

Students can clarify complex ideas easily by following every section of the book. Download PDF. Start Now. No Tests Available. Select Year This will also help you to gain confidence before the final examination. This will help you to know the sectional weightage, marking scheme, the pattern of questions, repeated questions, unique questions, etc. It will help to improve your speed and accuracy. As your familiarity with the questions increases, you will be able to solve problems more quickly.

You will be able to understand the questions better and answer them faster and accurately. This will help you to self-evaluate your performance and better understand the sections you need to increase preparation in. Important Links. Nitish Chona. Remind Me View Series. Lavish Tiwari. Live Free. English, Hindi. View More View Less. View Test Series. Take a short quiz and quickly get an idea about where you stand with your preparations for ACC Exam. All of it for absolutely free.

Attempt now! ACC Exam. Expires in: days. Start Quiz. ACC exam will consist of how many papers? The written ACC exam will consist of 4 papers. Details of each paper are given in the article.

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Call Now. Classroom courses. MKC Publication. MKC Test Prep. Get Full Test at Rs Study Materials. By Saurabh Sir Last updated Oct 1, Table of Contents. Related posts: No related posts. Saurabh Sir posts 46 comments. You might also like More from author. Latest Exams. Prev Next. Sign in. Welcome, Login to your account. Forget password?

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