Syllabus

Commercial Book-Keeping: 2022 to 2025 Topic-wise Marks Distribution

Final Accounts—Trading A/c, P&L A/c एवं Balance Sheet

20

30

30

30

Bank Reconciliation Statement

20

—

10

6

Journal Entries एवं Rectification of Errors

—

10

10

4

Cost Accounting/Statement of Cost

—

10

10

10

Depreciation—Numerical Question

10

—

—

10

Bills of Exchange/Promissory Note

5

10

—

15

Non-Profit Organisation Accounts

20

—

—

—

Objectives/Advantages/Meaning of Accounting

10

20

5

5

Trial Balance एवं Errors

10

—

5

5

Accounting Principles/Concepts

—

10

10

—

Reserves एवं Provisions

लगभग 7

10

—

15

Capital एवं Revenue Expenditure/Receipts

—

10

10

15

Financial Accounting एवं Cost Accounting

—

—

5

—

Rules of Debit and Credit

—

5

2½

—

Direct एवं Indirect Cost/Expenses

10

लगभग 3

2½

—

Book-Keeping, Accounting एवं Accountancy में Difference

—

10

—

—

Shares, Negotiable Instruments एवं Financial Statements

15

—

—

5

Self-Balancing Ledger एवं Single/Double Entry System

—

—

—

15

Commercial Terms—Average Due Date, Capital Expenditure, Depreciation

—

—

—

5

Various Accounting Topics में Differences/Short Notes

20

—

—

—

2022 LAD

कुल 7 questions; Q.1 compulsory और कोई भी 5 questions attempt करने थे; प्रत्येक question 20 marks का था।

March 2024 LAD

Q.1 = 30 marks compulsory; Q.2–Q.4 में से कोई 2 = 20 marks; Q.5–Q.9 सभी = 50 marks।

November 2024 LAD

Q.1 = 30 marks compulsory; Q.2–Q.4 में से कोई 2 = 20 marks; Q.5–Q.9 सभी = 50 marks।

January 2025 OB

Q.1 = 30 marks और Q.10 = 5 marks compulsory; Q.2–Q.4 में से कोई 2 = 20 marks; Q.5–Q.9 में से कोई 3 = 45 marks।