---
type: "Subject"
knowledge_type: "subject"
entity_type: "subject"
id: "66ab5c44543b6f461d7a9d01"
title: "Class 11 - Accountancy"
board: "CBSE"
curriculum: "CBSE"
class_id: "66ab5807ffbb5019db72215c"
class: "Class 11"
class_name: "Class 11"
class_slug: "class-11"
class_canonical_url: "https://www.edzy.ai/cbse-class-11"
class_markdown_url: "https://www.edzy.ai/okf/class/cbse-class-11.md"
subject: "Accountancy"
subject_slug: "accountancy"
canonical_url: "https://www.edzy.ai/cbse-class-11-accountancy"
markdown_url: "https://www.edzy.ai/okf/subject/cbse-class-11-accountancy.md"
source_type: "examSubject"
source_id: "66ab5c44543b6f461d7a9d01"
source: "Edzy"
book_count: "2"
chapter_count: "9"
topic_count: "67"
version: "1"
last_updated: "2026-06-25"
svg_icon: "https://edzy-ai.s3.ap-south-1.amazonaws.com/edzy-express-ts/0544ab6a-1803-4ad3-84de-46f580751a44.svg"
color_name: "Khaki Gold"
color_light_foreground: "#B3AA6A"
color_light_background: "#FFFBDD"
color_dark_foreground: "#ACA366"
color_dark_background: "#5D593A"
---

# Class 11 - Accountancy

Accountancy is a CBSE Class 11 subject on Edzy.

## Knowledge Snapshot

| Field | Details |
| :--- | :--- |
| Board | CBSE |
| Curriculum | CBSE |
| Class | Class 11 |
| Subject | Accountancy |
| Subject Slug | accountancy |
| Book Count | 2 |
| Chapter Count | 9 |
| Topic Count | 67 |
| Last Updated | 2026-06-25 |

---

## OKF Hierarchy

| Level | Title | Canonical URL | Markdown URL |
| :--- | :--- | :--- | :--- |
| Class | Class 11 | https://www.edzy.ai/cbse-class-11 | https://www.edzy.ai/okf/class/cbse-class-11.md |
| Subject | Accountancy | https://www.edzy.ai/cbse-class-11-accountancy | https://www.edzy.ai/okf/subject/cbse-class-11-accountancy.md |

---

## Book Index

| No. | Book ID | Book | Book Slug | Chapters | Topics | Canonical URL | Markdown URL |
| :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- |
| 1 | 66ae541b191fdf5766655b8a | Accountancy - II | accountancy-ii | 2 |  | https://www.edzy.ai/cbse-class-11-accountancy-accountancy-ii | https://www.edzy.ai/okf/book/cbse-class-11-accountancy-accountancy-ii.md |
| 2 | 66ae541b191fdf5766655b86 | Financial Accounting - I | financial-accounting-i | 7 |  | https://www.edzy.ai/cbse-class-11-accountancy-financial-accounting-i | https://www.edzy.ai/okf/book/cbse-class-11-accountancy-financial-accounting-i.md |

---

## Book-Wise Chapter Index

### Accountancy - II

| No. | Chapter ID | Chapter | Chapter Number In Book | Pages | Page Count | Topics | Canonical URL | Markdown URL |
| :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- |
| 1 | 66f147290821118bf5c5e8d5 | Financial Statements - I | 1 | 277-317 | 41 | 7 | https://www.edzy.ai/cbse-class-11-accountancy-accountancy-ii-financial-statements-i | https://www.edzy.ai/okf/chapter/cbse-class-11-accountancy-accountancy-ii-financial-statements-i.md |
| 2 | 66f147700821118bf5c5e979 | Financial Statements - II | 2 | 318-382 | 65 | 12 | https://www.edzy.ai/cbse-class-11-accountancy-accountancy-ii-financial-statements-ii | https://www.edzy.ai/okf/chapter/cbse-class-11-accountancy-accountancy-ii-financial-statements-ii.md |

### Financial Accounting - I

| No. | Chapter ID | Chapter | Chapter Number In Book | Pages | Page Count | Topics | Canonical URL | Markdown URL |
| :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- |
| 1 | 66f145e90821118bf5c5e4fa | Introduction to Accounting | 1 | 1-24 | 24 | 7 | https://www.edzy.ai/cbse-class-11-accountancy-financial-accounting-i-introduction-to-accounting | https://www.edzy.ai/okf/chapter/cbse-class-11-accountancy-financial-accounting-i-introduction-to-accounting.md |
| 2 | 66f146a80821118bf5c5e76d | Theory Base of Accounting | 2 | 25-45 | 21 | 5 | https://www.edzy.ai/cbse-class-11-accountancy-financial-accounting-i-theory-base-of-accounting | https://www.edzy.ai/okf/chapter/cbse-class-11-accountancy-financial-accounting-i-theory-base-of-accounting.md |
| 3 | 66f146b70821118bf5c5e79a | Recording of Transactions - I | 3 | 46-98 | 53 | 6 | https://www.edzy.ai/cbse-class-11-accountancy-financial-accounting-i-recording-of-transactions-i | https://www.edzy.ai/okf/chapter/cbse-class-11-accountancy-financial-accounting-i-recording-of-transactions-i.md |
| 4 | 66f146c20821118bf5c5e7c6 | Recording of Transactions - II | 4 | 99-159 | 61 | 7 | https://www.edzy.ai/cbse-class-11-accountancy-financial-accounting-i-recording-of-transactions-ii | https://www.edzy.ai/okf/chapter/cbse-class-11-accountancy-financial-accounting-i-recording-of-transactions-ii.md |
| 5 | 66f146ce0821118bf5c5e7f2 | Bank Reconciliation Statement | 5 | 160-179 | 20 | 5 | https://www.edzy.ai/cbse-class-11-accountancy-financial-accounting-i-bank-reconciliation-statement | https://www.edzy.ai/okf/chapter/cbse-class-11-accountancy-financial-accounting-i-bank-reconciliation-statement.md |
| 6 | 66f146d90821118bf5c5e81e | Trial Balance and Rectification of Errors | 6 | 180-225 | 46 | 6 | https://www.edzy.ai/cbse-class-11-accountancy-financial-accounting-i-trial-balance-and-rectification-of-errors | https://www.edzy.ai/okf/chapter/cbse-class-11-accountancy-financial-accounting-i-trial-balance-and-rectification-of-errors.md |
| 7 | 66f146e50821118bf5c5e84a | Depreciation, Provisions and Reserves | 7 | 226-270 | 45 | 11 | https://www.edzy.ai/cbse-class-11-accountancy-financial-accounting-i-depreciation-provisions-and-reserves | https://www.edzy.ai/okf/chapter/cbse-class-11-accountancy-financial-accounting-i-depreciation-provisions-and-reserves.md |

---

## Chapter Index

| No. | Book ID | Chapter ID | Chapter | Chapter Number In Book | Pages | Page Count | Topics | Canonical URL | Markdown URL |
| :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- |
| 1 | 66ae541b191fdf5766655b8a | 66f147290821118bf5c5e8d5 | Financial Statements - I | 1 | 277-317 | 41 | 7 | https://www.edzy.ai/cbse-class-11-accountancy-accountancy-ii-financial-statements-i | https://www.edzy.ai/okf/chapter/cbse-class-11-accountancy-accountancy-ii-financial-statements-i.md |
| 2 | 66ae541b191fdf5766655b8a | 66f147700821118bf5c5e979 | Financial Statements - II | 2 | 318-382 | 65 | 12 | https://www.edzy.ai/cbse-class-11-accountancy-accountancy-ii-financial-statements-ii | https://www.edzy.ai/okf/chapter/cbse-class-11-accountancy-accountancy-ii-financial-statements-ii.md |
| 3 | 66ae541b191fdf5766655b86 | 66f145e90821118bf5c5e4fa | Introduction to Accounting | 1 | 1-24 | 24 | 7 | https://www.edzy.ai/cbse-class-11-accountancy-financial-accounting-i-introduction-to-accounting | https://www.edzy.ai/okf/chapter/cbse-class-11-accountancy-financial-accounting-i-introduction-to-accounting.md |
| 4 | 66ae541b191fdf5766655b86 | 66f146a80821118bf5c5e76d | Theory Base of Accounting | 2 | 25-45 | 21 | 5 | https://www.edzy.ai/cbse-class-11-accountancy-financial-accounting-i-theory-base-of-accounting | https://www.edzy.ai/okf/chapter/cbse-class-11-accountancy-financial-accounting-i-theory-base-of-accounting.md |
| 5 | 66ae541b191fdf5766655b86 | 66f146b70821118bf5c5e79a | Recording of Transactions - I | 3 | 46-98 | 53 | 6 | https://www.edzy.ai/cbse-class-11-accountancy-financial-accounting-i-recording-of-transactions-i | https://www.edzy.ai/okf/chapter/cbse-class-11-accountancy-financial-accounting-i-recording-of-transactions-i.md |
| 6 | 66ae541b191fdf5766655b86 | 66f146c20821118bf5c5e7c6 | Recording of Transactions - II | 4 | 99-159 | 61 | 7 | https://www.edzy.ai/cbse-class-11-accountancy-financial-accounting-i-recording-of-transactions-ii | https://www.edzy.ai/okf/chapter/cbse-class-11-accountancy-financial-accounting-i-recording-of-transactions-ii.md |
| 7 | 66ae541b191fdf5766655b86 | 66f146ce0821118bf5c5e7f2 | Bank Reconciliation Statement | 5 | 160-179 | 20 | 5 | https://www.edzy.ai/cbse-class-11-accountancy-financial-accounting-i-bank-reconciliation-statement | https://www.edzy.ai/okf/chapter/cbse-class-11-accountancy-financial-accounting-i-bank-reconciliation-statement.md |
| 8 | 66ae541b191fdf5766655b86 | 66f146d90821118bf5c5e81e | Trial Balance and Rectification of Errors | 6 | 180-225 | 46 | 6 | https://www.edzy.ai/cbse-class-11-accountancy-financial-accounting-i-trial-balance-and-rectification-of-errors | https://www.edzy.ai/okf/chapter/cbse-class-11-accountancy-financial-accounting-i-trial-balance-and-rectification-of-errors.md |
| 9 | 66ae541b191fdf5766655b86 | 66f146e50821118bf5c5e84a | Depreciation, Provisions and Reserves | 7 | 226-270 | 45 | 11 | https://www.edzy.ai/cbse-class-11-accountancy-financial-accounting-i-depreciation-provisions-and-reserves | https://www.edzy.ai/okf/chapter/cbse-class-11-accountancy-financial-accounting-i-depreciation-provisions-and-reserves.md |

---

## Topic Inventory

| No. | Topic ID | Topic |
| :--- | :--- | :--- |
| 1 | 69abcb5ca243cecf9684e02a | Stakeholders and their Information Requirements |
| 2 | 69abcb5ca243cecf9684e02c | Distinction between Capital and Revenue |
| 3 | 69abcb5ca243cecf9684e02e | Financial Statements |
| 4 | 69abcb5ca243cecf9684e030 | Trading and Profit and Loss Account |
| 5 | 69abcb5ca243cecf9684e032 | Operating Profit (EBIT) |
| 6 | 69abcb5ca243cecf9684e034 | Balance Sheet |
| 7 | 69abcb5ca243cecf9684e036 | Opening Entry |
| 8 | 69abcb78a243cecf9684e744 | Need for Adjustments |
| 9 | 69abcb78a243cecf9684e75e | Provision for Discount on Debtors |
| 10 | 69abcb78a243cecf9684e760 | Manager’s Commission |
| 11 | 69abcb78a243cecf9684e762 | Interest on Capital |
| 12 | 69abcb78a243cecf9684e746 | Closing Stock |
| 13 | 69abcb78a243cecf9684e748 | Outstanding Expenses |
| 14 | 69abcb78a243cecf9684e74a | Prepaid Expenses |
| 15 | 69abcb78a243cecf9684e74c | Accrued Income |
| 16 | 69abcb78a243cecf9684e74e | Income Received in Advance |
| 17 | 69abcb78a243cecf9684e750 | Depreciation |
| 18 | 69abcb78a243cecf9684e753 | Bad Debts |
| 19 | 69abcb78a243cecf9684e758 | Provision for Bad and Doubtful Debts |
| 20 | 69abcb46a243cecf9684daf9 | Meaning of Accounting |
| 21 | 69abcb46a243cecf9684dafb | Economic Events |
| 22 | 69abcb46a243cecf9684dafd | Identification, Measurement, Recording and Communication |
| 23 | 69abcb46a243cecf9684daff | Users of Accounting Information |
| 24 | 69abcb46a243cecf9684db01 | Accounting as a Source of Information |
| 25 | 69abcb46a243cecf9684db03 | Objectives of Accounting |
| 26 | 69abcb46a243cecf9684db05 | Role of Accounting |
| 27 | 69abcb8aa243cecf9684ec84 | Generally Accepted Accounting Principles |
| 28 | 69abcb8aa243cecf9684ec86 | Basic Accounting Concepts |
| 29 | 69abcb8aa243cecf9684ec88 | Systems of Accounting |
| 30 | 69abcb8aa243cecf9684ec8a | Basis of Accounting |
| 31 | 69abcb8aa243cecf9684ec8c | Accounting Standards |
| 32 | 69abcbb9a243cecf9684f6c1 | Business Transactions and Source Document |
| 33 | 69abcbb9a243cecf9684f6c3 | Accounting Equation |
| 34 | 69abcbbaa243cecf9684f6c5 | Using Debit and Credit |
| 35 | 69abcbbaa243cecf9684f6c7 | Books of Original Entry |
| 36 | 69abcbbaa243cecf9684f6c9 | The Ledger |
| 37 | 69abcbbaa243cecf9684f6cc | Posting from Journal |
| 38 | 69abcbfba243cecf968505a7 | Cash Book |
| 39 | 69abcbfba243cecf968505a9 | Purchases (Journal) Book |
| 40 | 69abcbfba243cecf968505ab | Purchases Return (Journal) Book |
| 41 | 69abcbfba243cecf968505ad | Sales (Journal) Book |
| 42 | 69abcbfba243cecf968505af | Sales Return (Journal) Book |
| 43 | 69abcbfba243cecf968505b1 | Journal Proper |
| 44 | 69abcbfba243cecf968505b3 | Balancing the Accounts |
| 45 | 69b94da0d33a4bf90acc18bb | Need for Reconciliation |
| 46 | 69b94da0d33a4bf90acc18bf | Meaning of Bank Reconciliation Statement |
| 47 | 69b94da0d33a4bf90acc18c3 | Causes of Difference Between Cash Book and Passbook Balance |
| 48 | 69b94da0d33a4bf90acc18cf | Preparation of Bank Reconciliation Statement |
| 49 | 69b94da0d33a4bf90acc18d4 | Adjusted Cash Book |
| 50 | 69abcc35a243cecf96851554 | Meaning of Trial Balance |
| 51 | 69abcc35a243cecf96851556 | Objectives of Preparing the Trial Balance |
| 52 | 69abcc35a243cecf96851558 | Preparation of Trial Balance |
| 53 | 69abcc35a243cecf9685155a | Significance of Agreement of Trial Balance |
| 54 | 69abcc35a243cecf9685155c | Searching of Errors |
| 55 | 69abcc35a243cecf9685155e | Rectification of Errors |
| 56 | 69abcc19a243cecf96850e1a | Depreciation |
| 57 | 69abcc19a243cecf96850e2c | Effect of any Addition or Extension to the Existing Asset |
| 58 | 69abcc19a243cecf96850e2e | Provisions |
| 59 | 69abcc19a243cecf96850e30 | Reserves |
| 60 | 69abcc19a243cecf96850e1c | Depreciation and other Similar Terms |
| 61 | 69abcc19a243cecf96850e1e | Causes of Depreciation |
| 62 | 69abcc19a243cecf96850e20 | Need for Depreciation |
| 63 | 69abcc19a243cecf96850e22 | Factors Affecting the Amount of Depreciation |
| 64 | 69abcc19a243cecf96850e24 | Methods of Calculating Depreciation Amount |
| 65 | 69abcc19a243cecf96850e26 | Straight Line Method and Written Down Method: A Comparative Analysis |
| 66 | 69abcc19a243cecf96850e28 | Methods of Recording Depreciation |
| 67 | 69abcc19a243cecf96850e2a | Disposal of Asset |

---

## Related OKF Entities

| Entity Type | Title | Markdown URL |
| :--- | :--- | :--- |
| Class | Class 11 | https://www.edzy.ai/okf/class/cbse-class-11.md |
| Book | Accountancy - II | https://www.edzy.ai/okf/book/cbse-class-11-accountancy-accountancy-ii.md |
| Book | Financial Accounting - I | https://www.edzy.ai/okf/book/cbse-class-11-accountancy-financial-accounting-i.md |
| Chapter | Financial Statements - I | https://www.edzy.ai/okf/chapter/cbse-class-11-accountancy-accountancy-ii-financial-statements-i.md |
| Chapter | Financial Statements - II | https://www.edzy.ai/okf/chapter/cbse-class-11-accountancy-accountancy-ii-financial-statements-ii.md |
| Chapter | Introduction to Accounting | https://www.edzy.ai/okf/chapter/cbse-class-11-accountancy-financial-accounting-i-introduction-to-accounting.md |
| Chapter | Theory Base of Accounting | https://www.edzy.ai/okf/chapter/cbse-class-11-accountancy-financial-accounting-i-theory-base-of-accounting.md |
| Chapter | Recording of Transactions - I | https://www.edzy.ai/okf/chapter/cbse-class-11-accountancy-financial-accounting-i-recording-of-transactions-i.md |
| Chapter | Recording of Transactions - II | https://www.edzy.ai/okf/chapter/cbse-class-11-accountancy-financial-accounting-i-recording-of-transactions-ii.md |
| Chapter | Bank Reconciliation Statement | https://www.edzy.ai/okf/chapter/cbse-class-11-accountancy-financial-accounting-i-bank-reconciliation-statement.md |
| Chapter | Trial Balance and Rectification of Errors | https://www.edzy.ai/okf/chapter/cbse-class-11-accountancy-financial-accounting-i-trial-balance-and-rectification-of-errors.md |
| Chapter | Depreciation, Provisions and Reserves | https://www.edzy.ai/okf/chapter/cbse-class-11-accountancy-financial-accounting-i-depreciation-provisions-and-reserves.md |

---

## Source Attribution

| Field | Value |
| :--- | :--- |
| Source | Edzy |
| Reference Type | examSubject |
| Reference ID | 66ab5c44543b6f461d7a9d01 |
| Subject ID | 66ab5c44543b6f461d7a9d01 |
| Canonical URL | https://www.edzy.ai/cbse-class-11-accountancy |
| Markdown URL | https://www.edzy.ai/okf/subject/cbse-class-11-accountancy.md |
| Last Updated | 2026-06-25 |