Deleted Topics for CBSE Class XI Commerce

Deleted portion of curriculum for CBSE class XI Commerce stream in Accountancy, Business Studies and Economics.


Part A: Financial Accounting - I

Unit-2: Accounting Process

Bank Reconciliation Statement:

  • Bank Reconciliation Statement with Adjusted Cash Book

Accounting for Bills of Exchange

  • Retirement of bill
  • Renewal of bill

Part B: Financial Accounting - II

Unit 3: Financial Statements of Sole Proprietorship

Incomplete Records

  • Difference between accounts from incomplete records and Statement of Affairs.
  • Preparation of Trading, Profit and Loss account and Balance Sheet.

Unit 4: Computers in Accounting

  • Introduction to operating software, utility software and application software. Introduction to accounting information system (AIS) as a part of Management Information System.
  • Stages in automation: (a) Accounting process in a computerised environment; comparison between manual accounting process and computerised accounting process, (b) Sourcing of accounting software; kinds of software: readymade software; customised software and tailor-made software; generic considerations before sourcing accounting software (c) creation of account groups and hierarchy (d) generation of reports - trial balance, profit and loss account and balance sheet

Business Studies

Part A: Foundation of Business

Unit 2: Forms of Business organizations

Choice of form of business organization

Unit 3: Public, Private and Global Enterprises

Global Enterprises - Feature. Joint ventures, Public private partnership - concept

Unit 4: Business Services

Postal Service - Mail, Registered Post, Parcel, Speed Post, Courier - meaning

Unit 5: Emerging Modes of Business

Business Process Outsourcing (BPO): Concept, need and scope

Unit 6: Social Responsibility of Business and Business Ethics

Business Ethics - Concept and Elements

Part B: Finance and Trade

Unit 7: Sources of Business Finance

Borrowed funds: Inter Corporate Deposits (ICD) - Concept

Unit 9: Internal Trade

Types of retail trade - Itinerant and small scale fixed shops retailers

GST (Goods and Services Tax): Concept

Unit 10: International Trade

Export trade - Meaning and procedure

Import Trade - Meaning and procedure

Documents involved in International Trade: indent, letter of credit, shipping order, shipping bills, mate’s receipt (DA/DP)

World Trade Organization (WTO) meaning and objectives


Part A: Statistics for Economics

Unit 3: Statistical Tools and Interpretation

Measures of Dispersion - (range, quartile deviation, mean deviation and); (co-efficient of range, co-efficient of quartile-deviation, coefficient of mean deviation

Correlation - Spearman's rank correlation

Index Numbers - index of industrial production

Part B: Introductory Microeconomics

Unit 4: Introduction

Concepts of production possibility frontier

Unit 6: Producer Behaviour and Supply

Producer's equilibrium-meaning and its conditions in terms of marginal revenue-marginal cost.

Unit 7: Forms of Market and Price Determination under Perfect Competition with simple applications

Other Market Forms - monopoly, monopolistic competition - their meaning and features