UK Board Class 11 Accountancy Syllabus 2025-26: Download FREE PDF

The UK Board (Uttarakhand Board) Class 11 Accountancy Syllabus 2025-26 serves as the foundational course for commerce students, introducing the principles, concepts, and procedures essential for recording, classifying, and summarizing financial transactions. This curriculum is designed to impart crucial skills in financial literacy and systematic record-keeping, preparing students for the 80-mark theory paper and future professional qualifications like CA, CS, and CMA. The syllabus systematically covers key areas, beginning with the Theoretical Framework of accounting, moving into the practical application of the Accounting Equation, detailed study of Journals and Ledgers , the preparation of Trial Balance, and culminating in the creation of complete Financial Statements (Trading and Profit & Loss Account, and Balance Sheet) for a sole proprietorship. Mastery of this foundational course is vital for understanding business language and the financial health of any enterprise.

UK Board Class 11 Accountancy Syllabus 2026: Key Highlights

UBSE Class 11 Accountancy Syllabus 2025-26

PART A: FINANCIAL ACCOUNTING - I 

Unit-1: Theoretical Frame Work

Introduction to Accounting  

Accounting- concept, meaning, as a source of information, objectives, advantages and limitations, types of accounting information; users of accounting information and their needs. Qualitative Characteristics of Accounting Information. Role of Accounting in Business.  

Basic Accounting Terms- Entity, Business Transaction, Capital, Drawings. Liabilities (Non Current and Current). Assets (Non Current, Current); Expenditure (Capital and Revenue), Expense, Revenue, Income, Profit, Gain, Loss, Purchase, Sales, Goods, Stock, Debtor, Creditor, Voucher, Discount (Trade discount and Cash Discount) 

Theory Base of Accounting  

Fundamental accounting assumptions: GAAP: Concept  

Basic Accounting Concept : Business Entity, Money Measurement, Going Concern, Accounting Period, Cost Concept, Dual Aspect, Revenue Recognition, Matching, Full Disclosure, Consistency, Conservatism,  

Materiality and Objectivity  System of Accounting. 

Basis of Accounting: cash basis and accrual basis  

Accounting Standards: Applicability of Accounting Standards (AS) and Indian Accounting Standards (IndAS)  

Goods and Services Tax (GST): Characteristics and Advantages. 

Unit-2: Accounting Process

Recording of Business Transactions  

• Voucher and Transactions: Source documents and Vouchers, Preparation of Vouchers, Accounting Equation Approach: Meaning and Analysis, Rules of Debit and Credit.  

• Recording of Transactions: Books of Original Entry- Journal  

• Special Purpose books:  Cash Book: Simple, cash book with bank column and petty cashbook  

• Purchases book

• Sales book  

• Purchases return book  

• Sales return book  

• Journal proper 

Note: Including trade discount, freight and cartage expenses for simple GST calculation.  

• Ledger: Format, Posting from journal and subsidiary books, Balancing of accounts

• Bank Reconciliation Statement:  Need and preparation, Bank Reconciliation Statement

Depreciation, Provisions and Reserves  

• Depreciation: Meaning, Features, Need, Causes, factors  

• Other similar terms: Depletion and Amortisation  

• Methods of Depreciation: i. Straight Line Method (SLM) ii. Written Down Value Method (WDV)

Note: Excluding change of method  

• Difference between SLM and WDV; Advantages of SLM and WDV  

• Method of recording depreciation i. Charging to asset account ii. Creating provision for depreciation/accumulated depreciation account  

• Treatment of disposal of asset  

• Provisions, Reserves, Difference Between Provisions and Reserves.  

• Types of Reserves: i. Revenue reserve ii. Capital reserve iii. General reserve iv. Specific reserve v. Secret Reserve  Difference between capital and revenue reserve

Trial balance and Rectification of Errors

• Trial balance: objectives, meaning and preparation 

• (Scope: Trial balance with balance method only)  

• Errors: classification-errors of omission, commission, principles, and compensating; their effect on Trial Balance.  

• Detection and rectification of errors; (i) Errors which do not affect trial balance (ii) Errors which affect trial balance  

• preparation of suspense account.

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