Arinjay Academy

Study Maths, Hindi, Accounts, Economics, for K-12 and International Taxation for CA Final Students. Visit Website or download app for updates.

You are here: Home / Blog

Blog

/

CBSE Syllabus | NCERT Syllabus | Maths Class 3 NCERT Syllabus

Syllabus of Maths class 3

1. GEOMETRY 
Shapes & Spatial Understanding

• Creates shapes through paper folding, paper cutting.
• Identifies 2-D shapes
• Describes the various 2-D shapes by counting their sides, corners and diagonals.
• Makes shapes on the dot-grid using straight lines and curves.
• Creates shapes using tangram pieces.
• Matches the properties of two 2-D shapes by observing their sides and corners (vertices).
• Tiles a given region using a tile of a given shape.
• Distinguishes between shapes that tile and that do not tile.
• Intuitive idea of a map. Reads simple maps (not necessarily scaled)
• Draws some 3D-objects.




2. NUMBERS
Number Sequence Upto 1000

• Reads and writes 3-digit numbers.
• Expands a number w.r.t. place values.
• Counts in different ways – starting from any number.

• Compares numbers.
• Forms greatest and smallest numbers using given digits.

 

3. ADDITION AND SUBTRACTION

• Adds and subtracts numbers by writing them vertically in the following two cases:

– without regrouping.
– with regrouping.
• Uses the place value in standard algorithm of addition and subtraction.
• Solves addition and subtraction problems in different situations presented through pictures and stories.
• Frames problems for addition and subtraction facts.
• Estimates the sum of, and difference between, two given numbers.

 

4. MULTIPLICATION

• Explains the meaning of multiplication (as repeated addition).
• Identifies the sign of multiplication.
• Constructs the multiplication tables of 2, 3, 4, 5 and 10
• Uses multiplication facts in situations.
• Multiplies two digit numbers using standard algorithm and Lattice multiplication algorithm.

 

5. DIVISION

• Explains the meaning of division from context of equal grouping and sharing.
• Relates division with multiplication.
• Completes division facts:
– by grouping
– by using multiplication tables.

 

6. MENTAL ARITHMETIC

• Adds and subtracts single digit numbers and two digit numbers mentally.
• Doubles two digit numbers mentally (result not exceeding two digits).




7. MONEY

• Converts Rupee. to Paise using play money.
• Adds and subtracts amounts using column addition, and subtraction without regrouping.
• Makes rate charts and bills.

 

8. MEASUREMENT

Length
• Appreciates the need for a standard unit.
• Measures length using appropriate standard units of length by choosing between centimetres. and metres.
• Estimates the length of given object in standard units and verifies by measuring.
• Uses a ruler
• Relates centimetre. and metre.

Weight

• Weighs objects using non standard Units.
• Appreciates the conservation of weight.

Volume

• Measures and compares the capacity of different containers in terms of non-standard units.
• Appreciates the conservation of volume.

 

TIME

• Reads a calendar to find a particular day and date.
• Reads the time correct to the hour.
• Sequences the events chronologically.

9. DATA HANDLING

• Records data using tally marks.
• Collects data and represents in terms of pictograph choosing appropriate scale and unit for display through pictographs.
• Draws conclusions from the data by discussing with the teacher.

 

10. PATTERNS 

• Identifies simple symmetrical shapes and patterns.
• Makes patterns and designs from straight lines and other geometrical shapes.
• Identifies patterns in the numerals for odd and even numbers and in adding odd and even numbers.
• Partitions a number in different ways.
• Identifies patterns in his surroundings
• Identifies patterns in multiplication with, and dividing by 10s.

Click Here For NCERT Syllabus Class 1 to 12

/

CBSE Syllabus | NCERT Syllabus | Maths Class 2 NCERT Syllabus

Syllabus of Maths class 2

1. NUMBERS

• Reads and writes numerals for numbers up to ninetynine.
• Expands a number with respect to place values.
• Counts and regroups objects into tens and ones.
• Uses the concept of place value in the comparison of numbers.

• Counts in various ways:
– Starting from any number.
– Group counting etc.
• Arranges numbers upto hundred in ascending and descending order.
• Forms the greatest and the smallest two digit numbers with and without repetition of given digits.
• Indicates and identifies the position of an object in a line.




2. ADDITION AND SUBTRACTION

• Adds and subtracts two digit numbers by drawing representations of tens and ones without and with regrouping.
• Adds zero to a number and subtracts zero from a number.
• Observes the commutative property of addition through patterns.
• Solves addition, subtraction problems presented through pictures and verbal description.
• Describes orally the situations that correspond to the given addition and subtraction facts.
• Estimates the result of addition and subtraction and compares the result with another given number.

 

3. PREPARATION FOR MULTIPLICATION AND DIVISION

• Discussion of situations involving repeated addition and situations involving equal sharing.
• Activities of making equal groups.

 

4. MENTAL ARITHMETIC

• Adds and subtracts single digit numbers mentally.
• Adds and subtracts multiples of ten mentally.

 

5.  MEASUREMENT
Length

• Measures lengths & distances along short & long paths
using uniform (non-standard) units, extends to longer
lengths.

Weight

• Compares two or more objects by their weight.
• Appreciates the need for a simple balance.
• Compares weights of given objects using simple balance.

Capacity (Volume)

• Compares and orders containers in terms of internal volume(capacity).
• Orders given containers as per their capacities on the basis of perception & verifies by pouring out etc.

 

6. MONEY

• Identifies currency – notes and coins.
• Puts together amounts of money not exceeding Rs 50/-.
• Adds and subtracts small amounts of money mentally.
• Transacts an amount using 3-4 notes.

 

7. TIME

• Gets familiar with the days of the week and months of the year.
• Gets a feel for sequence of seasons (varying locally).
• Sequences the events occurring over longer periods in terms of dates/days.




8. GEOMETRY 
Shapes & Spatial Understanding 3-D and 2-D Shapes

• Observes objects in the environment and gets a qualitative feel for their geometrical attributes.
• Identifies the basic 3-D shapes such as cuboid, cylinder, cone, sphere by their names.
• Traces the 2-D outlines of 3-D objects.
• Observes and identifies these 2-D shapes.
• Identifies 2-D shapes viz., rectangle, square, triangle, circle by their names.
• Describes intuitively the properties of these 2-D shapes.
• Identifies and makes straight lines by folding, straight edged objects, stretched strings and draws free hand and with a ruler.
• Draws horizontal, vertical and slant lines (free hand).
• Distinguishes between straight and curved lines.
• Identifies objects by observing their shadows.

 

9. PATTERNS
• Observes and extends patterns in sequence of shapes and numbers.
• Searches for patterns in different ways of splitting a number.
• Creates block patterns by stamping thumbprints, leaf prints, vegetable prints, etc.

• Creates patterns of regular shapes by stamping.

 

10. DATA HANDLING 

• Collects data through measurement.
• Represents the data followed by discussion (e.g. heights of children).
• Collects and presents the data on birthdays.
• Draws inferences from the data at the appropriate level.

Click Here For NCERT Syllabus Class 1 to 12

/

CBSE Syllabus | NCERT Syllabus | Maths Class 1 NCERT Syllabus

Syllabus of Maths class 1

1. NUMBERS 
Developing a Sense of Numberness, Counting and Operations of Numbers 1 – 9 and Zero

• Observes object and makes collections of objects.
• Arranges the collection of objects in order by
– Matching and
– One to one correspondence

• Counts the number of objects in a collection.
• Makes collection of objects corresponding to a specific number.
• Recognises and speaks numbers from 1 to 9.
• Uses numbers from 1 to 9 in counting and comparison. (Real objects and repeated events like clapping to be used for counting)
• Reads and writes numerals from 1 to 9.
• Adds and subtracts using real objects and pictures.
• Adds and subtracts the numbers using symbols ‘+’ and ‘-’.
• Approaches zero through the subtraction pattern (such as 3 – 1 = 2, 3 – 2 = 1, 3 – 3 = 0).




2. NUMBERS FROM (10 – 20)
• Forms Number sequence from 10 to 20.
• Counts objects using these numbers.
• Groups objects into a group of 10s and single objects.
• Develops the vocabulary of group of ‘tens’ and ‘ones’.
• Shows the group of tens and ones by drawing.
• Counts the number of tens and ones in a given number.
• Writes the numerals for eleven to nineteen.
• Writes numerals for ten and twenty.
• Compares numbers upto 20.

 

3. ADDITION AND SUBTRACTION (UPTO 20)
• Adds and subtracts numbers upto 20.

 

4. NUMBERS FROM 21 – 99
• Writes numerals for Twenty-one to Ninety-nine. Groups objects into tens and ones.
• Draws representation for groups of ten and ones.
• Groups a number orally into tens and ones.

 

5. MENTAL ARITHMETIC
• Adds two single digit numbers mentally.

 

6. PATTERNS 

• Describes sequences of simple patterns found in shapes in the surroundings and in numbers, e.g. stamping activity using fingers and thumb.
• Completes a given sequence of simple patterns found in shapes in the surroundings and in numbers.

 

7. GEOMETRY 
Shapes & Spatial Understanding

• Develops and uses vocabulary of spatial relationship (Top, Bottom, On, Under, Inside, Outside, Above, Below, Near, Far, Before, After)

SOLIDS AROUND US
• Collects objects from the surroundings having different sizes and shapes like pebbles, boxes, balls, cones, pipes, etc.
• Sorts, Classifies and describes the objects on the basis of shapes, and other observable properties.
• Observes and describes the way shapes affect

• Sorts 2 – D shapes such as flat objects made of card etc.




8. MEASUREMENT
Length

• Distinguishes between near, far, thin, thick, longer/taller, shorter, high, low.
• Seriates objects by comparing their length.

• Measures short lengths in terms of non-uniform units (in the context of games e.g. ‘Gilli Danda’ and ‘marblegames’).
• Estimates distance and length, and verifies using nonuniform units (e.g. hand span etc.)

Weight
• Compares between heavy and light objects.

 

9. TIME
• Distinguishes between events occurring in time using terms -earlier and later.
• Gets the qualitative feel of long & short duration, of school days v/s holidays.
• Narrates the sequence of events in a day.

 

10. MONEY
• Identifies common currency notes and coins.
• Puts together small amounts of money.

 

11. DATA HANDLING
• Collects, represents and interprets simple data such as measuring the arm length or circumference of the head using a paper strip.

Click Here For NCERT Syllabus Class 1 to 12

/

CBSE Syllabus | NCERT Syllabus | Maths Class 8 NCERT Syllabus

Number System

(i) Rational Numbers:

  • Properties of rational numbers. (including identities). Using general form of expression to describe properties
  • Consolidation of operations on rational numbers.
  • Representation of rational numbers on the number line
  • Between any two rational numbers there lies another rational number (Making children see that if we take two rational numbers then unlike for whole numbers, in this case you can keep finding more and more numbers that lie between them.)
  • Word problem (higher logic, two operations, including ideas like area)

(ii) Powers

  • Integers as exponents.
  • Laws of exponents with integral powers




(iii)Squares, Square roots, Cubes, Cube roots.

  • Square and Square roots
  • Square roots using factor method and division method for numbers containing (a) no more than total 4 digits and (b) no more than 2 decimal places
  • Cubes and cubes roots (only factor method for numbers containing at most 3 digits)
  • Estimating square roots and cube roots. Learning the process of moving nearer to the required number.

(iv) Playing with numbers

  • Writing and understanding a 2 and 3 digit number in generalized form (100a + 10b + c , where a, b, c can be only digit 0-9) and engaging with various puzzles concerning this. (Like finding the missing numerals represented by alphabets in sums involving any of the four operations.) Children to solve and create problems and puzzles.
  • Number puzzles and games
  • Deducing the divisibility test rules of 2, 3, 5, 9, 10 for a two or three-digit number expressed in the general form.

Algebra

(i) Algebraic Expressions

  • Multiplication and division of algebraic exp.(Coefficient should be integers)
  • Some common errors (e.g. 2 + x ≠ 2x, 7x + y ≠ 7xy )
  • Identities (a±b)² = a² ± 2ab + b²
    a²-b² = (a – b) (a + b)
    Factorisation (simple cases only) as examples the following types a(x + y), (x±y)², a²-b², (x + a).(x + b)
  • Solving linear equations in one variable in contextual problems involving multiplication and division (word problems) (avoid complex coefficient in the equations)




Ratio and Proportion

  • Slightly advanced problems involving applications on percentages, profit & loss, overhead expenses, Discount, tax.
  • Difference between simple and compound interest (compounded yearly up to 3 years or half-yearly up to 3 steps only), Arriving at the formula for compound interest through patterns and using it for simple problems.
  • Direct variation – Simple and direct word problems
  • Inverse variation – Simple and direct word problems
  • Time & work problems– Simple and direct word problems

Geometry

(i) Understanding shapes:

  • Properties of quadrilaterals – Sum of angles of a quadrilateral is equal to 3600 (By verification)
  • Properties of parallelogram (By verification)
    (i)Opposite sides of a parallelogram are equal,
    (ii) Opposite angles of a parallelogram are equal,
    (iii) Diagonals of a parallelogram bisect each other. [Why (iv), (v) and (vi) follow from (ii)]
    (iv) Diagonals of a rectangle are equal and bisect each other.
    (v) Diagonals of a rhombus bisect each other at right angles.
    (vi) Diagonals of a square are equal and bisect each other at right angles.

(ii) Representing 3-D in 2-D

  • Identify and Match pictures with objects [more complicated e.g. nested, joint 2-D and 3-D shapes (not more than 2)].
  • Drawing 2-D representation of 3-D objects (Continued and extended)
  • Counting vertices, edges & faces & verifying Euler’s relation for 3-D figures with flat faces (cubes, cuboids, tetrahedrons, prisms and pyramids)

(iii) Construction:

Construction of Quadrilaterals:

  • Given four sides and one diagonal
  • Three sides and two diagonals
  • Three sides and two included angles
  • Two adjacent sides and three angles

Mensuration

(i)Area of a trapezium and a polygon.
(ii) Concept of volume, measurement of volume using a basic unit, volume of a cube, cuboid and cylinder
(iii) Volume and capacity (measurement of capacity)
(iv) Surface area of a cube, cuboid, cylinder.




Data handling

(i) Reading bar-graphs, ungrouped data, arranging it into groups, representation of grouped data through bar-graphs, constructing and interpreting bar-graphs.
(ii)Simple Pie charts with reasonable data numbers
(iii) Consolidating and generalising the notion of chance in events like tossing coins, dice etc. Relating it to chance in life events. Visual representation of frequency outcomes of repeated throws of the same kind of coins or dice.
Throwing a large number of identical dice/coins together and aggregating the result of the throws to get large number of individual events. Observing the aggregating numbers over a large number of repeated events. Comparing with the data for a coin. Observing strings of throws, notion of randomness

Introduction to graphs

PRELIMINARIES:
(i) Axes (Same units), Cartesian Plane
(ii) Plotting points for different kind of situations (perimeter vs length for squares, area as a function of side of a square, plotting of multiples of different numbers, simple interest vs number of years etc.)
(iii) Reading off from the graphs

  • Reading of linear graphs
  • Reading of distance vs time graph

Click Here For NCERT Syllabus Class 1 to 12

/

CBSE Syllabus | NCERT Syllabus | Social Science Class 10 NCERT Syllabus

Syllabus of Social Science class X HISTORY

Unit I: Events and Processes

Unit II: Economies and Livelihoods

Unit III: Culture, Identity and Society

Unit I: Events and Processes

1. Nationalism in Europe

(a) The growth of nationalism in Europe after the 1830s.
(b) The ideas of Giuseppe Mazzini etc.
(c) General characteristics of the movements in Poland, Hungary, Italy and Germany, Greece.




2. Nationalist Movement in Indo-China
(a) French colonialism in Indo-China.
(b) Phases of struggle against the French.
(c) The ideas of Phan Dinh Phung, Phan Boi Chau, Nguyen Ai Quoc (Ho Chi Minh).
(d) The second world war and the liberation struggle.
(e) America and the second Indo-China war.

3. Nationalism in India: Civil Disobedience Movement
(a) First world war, Khilafat and Non-Cooperation.
(b) Salt Satyagraha.
(c) Movements of peasants, workers, tribals.
(d) Activities of different political groups.

Unit II: Economies and Livelihoods

4. Industrialisation 1850s–1950s
(a) Contrast between the form of industrialization in Britain and India.
(b) Relationship between handicrafts and industrial production, formal and informal sectors.
(c) Livelihood of workers.

Case studies: Britain and India

5. Urbanisation and Urban Lives

(a) Patterns of urbanisation
(b) Migration and the growth of towns.

(c) Social change and urban life.
(d) Merchants, middle classes, workers and urban poor.

Case studies: London and Bombay in the nineteenth and twentieth century.

6. Trade and Globalization
(a) Expansion and integration of the world market in the nineteenth and early twentieth century.
(b) Trade and economy between the two Wars.
(c) Shifts after the 1950s.
(d) Implications of globalization for livelihood patterns.




Case studies: The post War International Economic order, 1945 to the 1960s.

Unit III: Culture, Identity and Society

6. Print Culture and Nationalism

(a) The history of print in Europe.
(b) The growth of press in nineteenth century India.
(c) Relationship between print culture, public debate and politics.

7. History of the Novel
(a) Emergence of the novel as a genre in the west.
(b) The relationship between the novel and changes in modern society.
(c) Early novels in nineteenth century India.
(d) A study of two or three major writers.

Syllabus of Social Science class X GEOGRAPHY

1. Resources: Types — natural and human; Need for resource planning.

Natural Resources: Land as a resource, soil formation, types and distribution; changing land-use pattern; land degradation and conservation measures.

Forest and wildlife resources: Types and distribution, depletion of flora and fauna; conservation and protection of forests and wildlife.

2. Agriculture:

Types of farming, major crops, cropping pattern, technological and institutional reforms; their impact; contribution of Agriculture to national economy — employment and output, food security, impact of globalisation.

3. Water resources:

Sources, distribution, utilisation, multipurpose projects, water scarcity, need for conservation and management, rainwater harvesting. (One case study to be introduced)

4. Mineral Resources:

Types of minerals, distribution, use and economic importance of minerals, conservation.




5. Power Resources:

Types of power resources – conventional and non-conventional, distribution and utilization, and conservation.

6. Manufacturing Industries:

Types, spatial distribution, contribution to industries to the national economy, industrial pollution and degradation of environment, measures to control degradation. (One case study to be introduced)

7. Transport, communication and trade

Syllabus of Social Science class X POLITICAL SCIENCE (Civics)

1. Working of democracy

Are divisions inherent to the working of democracy? What has been the effect of caste on politics and of politics on caste? How has the gender division shaped politics? How do communal divisions affect democracy?

2. Power sharing mechanisms in democracy

Why and how is power shared in democracies? How has federal division of power in India helped national unity? To what extent has decentralisation achieved this objective? How does democracy accommodate different social groups?

3. Competition and contestations in democracy

How do struggles shape democracy in favour of ordinary people? What role do political parties play in competition and contestation? Which are the major national and regional parties in India? Why have social movements come to occupy larger role in politics?

4. Outcomes of democracy

Can or should democracy be judged by its outcomes? What outcomes can one reasonably expect of democracies? Does democracy in India meet these expectations? Has democracy led to development, security and dignity for the people? What sustains democracy in India?

5. Challenges to democracy

Is the idea of democracy shrinking? What are the major challenges to democracy in India? How can democracy be reformed and deepened? What role can an ordinary citizen play in deepening democracy?

Click Here For NCERT Syllabus Class 1 to 12

/

CBSE Syllabus | NCERT Syllabus | Social Science Class 9 NCERT Syllabus

Syllabus of Social Science class IX HISTORY

Unit I: Events and Processes

Unit II: Economies and Livelihoods

Unit III: Culture, Identity and Society

Unit I: Events and Processes

In this unit the focus is on three events and processes that have in major ways shaped the identity of the modern world. Each represents a different form of politics, and a specific combination of forces. One event is linked to the growth of liberalism and democracy, one with socialism, and one with a negation of both democracy and socialism.




1. French Revolution
(a) The Ancient Regime and its crises.
(b) The social forces that led to the revolution.
(c) The different revolutionary groups and ideas of the time.
(d) The legacy.

2. Russian Revolution
(a) The crises of Tzarism.
(b) The nature of social movements between 1905 and 1917.
(c) The First World War and foundation of Soviet state.
(d) The legacy.

3. Rise of Nazism

(a) The growth of social democracy.
(b) The crises in Germany.
(c) The basis of Hitler’s rise to power.
(d) The ideology of Nazism.
(e) The impact of Nazism.

Unit II: Economies and Livelihoods

The themes in this section will focus on how different social groups grapple with the changes in the contemporary world and how these changes affect their lives.

4. Pastoralists in the Modern World

(a) Pastoralism as a way of life.
(b) Different forms of pastoralism.
(c) What happens to pastoralsim under colonialism and modern states? Case studies: focus on two pastoral groups, one from Africa and one from India.

5. Forest Society and Colonialism

(a) Relationship between forests and livelihoods.
(b) Changes in forest societies under colonialism.




Case studies: Focus on two forest movements one in colonial India (Bastar) and one in Indonesia.

6. Farmers and Peasants

(a) Histories of the emergence of different forms of farming and peasant societies.
(b) Changes within rural economies in the modern world.

Case studies: Focus on contrasting forms of rural change and different forms of rural societies (expansion of large-scale wheat and cotton farming in USA, rural economy and the Agricultural Revolution in England, and opium
production in colonial India)

Unit III: Culture, Identity and Society

The themes in this unit will consider how issues of culture are linked up to the making of contemporary world.

7. Sports and Politics. The Story of Cricket

(a) The emergence of cricket as an English sport.
(b) Cricket and colonialism.
(c) Cricket nationalism and de-colonization.

8. Clothes and Cultures

(a) A short history of changes in clothing.
(b) Debates over clothing in colonial India.
(c) Swadeshi and the movement for Khadi.

Syllabus of Social Science class IX GEOGRAPHY

1. India:

Location, relief, structure, major physiographic units.

2. Climate:

Factors influencing the climate; monsoon – its characteristics, rainfall and temperature distribution; seasons; climate and human life. (One case study to be introduced related with natural disasters)

3. Drainage: 

Major rivers and tributaries, lakes and seas, role of rivers in the economy, pollution of rivers, measures to control river pollution.

4. Natural Vegetation:

Vegetation types, distribution as well as altitudinal variation, need for conservation and various measures.




5. Wildlife:

Major species, their distribution, need for conservation and various measures.

6. Population:

Size, distribution, age-sex composition, population change-migration as a determinant of population change, literacy, health, occupational structure and national population policy: adolescents as under-served population group with special needs.

Syllabus of Social Science class IX POLITICAL SCIENCE (Civics)

1. Democracy in contemporary world

How has democracy expanded in the world in recent times? In which ways has this expansion changed the world? Is this expansion changing democracy itself ? Are we moving towards global democracy?

2. What is democracy? Why democracy?

What are the different ways of defining democracy? Why has democracy become the most prevalent form of government in our times? What are the alternatives to democracy? Is democracy superior to its available alternatives? Must every democracy have the same institutions and values?




3. Designing of democracy in India

How and why did India become a democracy? How was the Indian constitution framed? What are the salient features of the Constitution? How is democracy being constantly designed and redesigned in India?

4. Electoral politics in democracy

Why and how do we elect representatives? Why do we have a system of competition among political parties? How has the citizens’ participation in electoral politics changed? What are the ways to ensure free and fair elections?

5. Institutions of parliamentary democracy

How is the country governed? What does Parliament do in our democracy? What is the role of the President of India, the Prime Minister and the Council of Ministers? How do these relate to one another?

6. Citizens’ rights in democracy

Why do we need rights in a Constitution? What are the Fundamental Rights enjoyed by the citizen under the Indian Constitution? How does the judiciary protect the Fundamental Rights of the citizen? How is the independence of the judiciary ensured?

Click Here For NCERT Syllabus Class 1 to 12

/

Cash at Bank Journal Entry – Accounts

Cash at Bank Journal Entry

Cash at Bank Journal Entry is passed, when a business or person, either deposits cash in the bank or withdraws cash  from the bank, i.e, : –

  •  Withdrawal from Bank
  •  Deposit in the Bank




Cash at Bank Journal Entry  –  Withdrawal from Bank

Question 1 : – 

What would be the Journal Entry for withdrawal of Rs.   10,000 in Cash from Bank  ?

Explanation:

Bank is an Asset, on receipt of cash from Bank,Bank’s A/c would be credited, as there is a decrease inBank Balance, which is an asset . According to the Rules of Debit and Credit, when an asset is decreased, the asset account is  credited .

Further , receipt of money from Bank  in Cash , it results in increase of Cash, which is an Asset. When an asset is increased, the asset account is debited according to the Rules of Debit and Credit. So Cash A/c would be debited.

Hence the  entry would be : –

Cash A/c Dr. 10,000
To Bank A/c 10,000

Cash at Bank Journal Entry  –  Deposit in the Bank

Question 2: – 

What would be the Journal Entry for deposit of Rs.   10,000 in Cash in the Bank  ?

Explanation:

Bank is an Asset. On deposit of cash in the  Bank, the balance of Bank would increase. According to the Rules of Debit and Credit, when an asset is increased, the asset account is  debited . So Bank A/c would be debited.

Further , on deposit of cash in the  Bank, , it results in decrease of Cash, which is an Asset. When an asset is decreased, the asset account is credited according to the Rules of Debit and Credit. So Cash A/c would be credited .

Hence the  entry would be : –

Bank  A/c Dr. 10,000
To Cash A/c 10,000




Learn More..

/

Cash received Journal Entry – Accounts

Cash received Journal Entry

Cash received Journal Entry is passed, when a business or person, receives cash from the following : –

  • Debtor
  • Sale of Asset or Goods for Cash
  • Withdrawal of funds from the Bank




Cash received Journal Entry –  Debtor

Question 1 : – 

What would be the Journal Entry for receipt of Rs.   10,000 in Cash from a Debtor, Ram  ?

Explanation:

Since Ram is a Debtor, on receipt of cash from Ram, Ram’s A/c would be credited, as there is a decrease in Debtors which is an asset . According to the Rules of Debit and Credit, when an asset is decreased, the asset account is  credited .

Further , receipt of money from Ram  in Cash , results in increase of Cash, which is an Asset. When an asset is increased, the asset account is debited according to the Rules of Debit and Credit. So Cash A/c would be debited.

Hence the  entry would be : –

Cash A/c Dr. 10,000
ToRam’s A/c 10,000

Cash received Journal Entry –  Sales of goods

Question 2 : – 

What would be the Journal Entry for Sale of goods amounting to Rs. 10,000 in Cash ?

Explanation:

Since Sale of goods is an income, so, Sales A/c would be credited, because according to the Rules of Debit and Credit, an income A/c is credited .

Further , receipt of money for Sales of goods  in Cash , results in increase of Cash, which is an Asset. When an asset is increased, the asset account is debited according to the Rules of Debit and Credit. So Cash A/c would be debited,  as a increase in an Asset account is debited.

Hence the  entry would be : –

Cash A/c Dr. 10,000
To Sales A/c 10,000




Cash received Journal Entry  – Sale of Asset in Cash

Question 3 :

What would be the Journal Entry for Sale of Furniture  amounting to Rs. 10,000 in Cash ?

Explanation:

Since Sale of Furniture results in an decrease in the value of furniture,   Furniture A/c would be credited, because according to the Rules of Debit and Credit, an decrease in an asset   A/c is credited .

Further , on   Sales of Furniture   in Cash ,  there is an in  increase of Cash, which is an Asset. When an asset is increase, the asset account is debited according to the Rules of Debit and Credit. . So Cash A/c would debited.

Hence the correct entry is:

Cash A/c Dr. 10,000
To Furniture A/c 10,000

Cash received Journal Entry –  Withdrawal from Bank

Question 4 : – 

What would be the Journal Entry for withdrawal of Rs.   10,000 in Cash from Bank  ?

Explanation:

Since Bank is an Asset, on receipt of cash from Bank,Bank’s A/c would be credited, as there is a decrease inBank Balance, which is an asset . According to the Rules of Debit and Credit, when an asset is decreased, the asset account is  credited .

Further , receipt of money from Bank  in Cash , it results in increase of Cash, which is an Asset. When an asset is increased, the asset account is debited according to the Rules of Debit and Credit. So Cash A/c would be debited.

Hence the  entry would be : –

Cash A/c Dr. 10,000
To Bank A/c 10,000




Learn More..

/

Cash Sales Journal Entry – Accounts

Cash Sales Journal Entry  is the accounting entry made in the books of accounts, to record cash sales, i.e., sales transaction where   payment has been received from the buyer at the time when the goods are  transferred

Further, the Sales could be of an Asset, or trading goods. The Sales journal entries  can therefore be divided in the following   categories : –

  • Sales of trading goods on cash
  • Sales  of an Asset for cash




Each of these  are discussed as under : –

Cash Sales Journal Entry – Goods

Question 1:

What would be the Journal Entry for Sale of goods amounting to Rs. 10,000 in Cash ?

Explanation:

Since Sale of goods is an income, so, Sales A/c would be credited, because according to the Rules of Debit and Credit, an income A/c is credited .

Further , receipt of money for Sales of goods  in Cash , results in increase of Cash, which is an Asset. When an asset is increased, the asset account is debited according to the Rules of Debit and Credit. So Cash A/c would be debited,  as a increase in an Asset account is debited.

Hence the  entry would be : –

Cash A/c Dr. 10,000
To Sales A/c 10,000

Cash Sales Journal Entry – Asset  

Question 2 :

What would be the Journal Entry for Sale of Furniture  amounting to Rs. 10,000 in Cash ?

Explanation:

Since Sale of Furniture results in an decrease in the value of furniture,   Furniture A/c would be credited, because according to the Rules of Debit and Credit, an decrease in an asset   A/c is credited .

Further , on   Sales of Furniture   in Cash ,  there is an in  increase of Cash, which is an Asset. When an asset is increase, the asset account is debited according to the Rules of Debit and Credit. . So Cash A/c would debited.

Hence the correct entry is:

Cash A/c Dr. 10,000
To Furniture A/c 10,000




Learn More..

/

Cash Purchase Journal Entry – Accounts

Cash Purchase Journal Entry

Cash Purchase Journal Entry, is the accounting entry made in the books of accounts, to record purchase of goods by paying for it  at the time when the goods are acquired .

Further, the Purchase could be of an Asset, or trading goods. The Cash Purchase Journal Entry  can therefore be divided in the following  categories : –

  • Purchase of trading goods on cash
  • Purchase  of an Asset for cash




Each of these  are discussed as under : –

Cash Purchase Journal Entry  – Goods

Question 1 :

What would be the Journal Entry for Purchase of goods amounting to Rs. 10,000 in Cash ?

Explanation:

Since Purchase of goods is an expense, so, Purchases A/c would be debited, because according to the Rules of Debit and Credit, an expense A/c is debited .

Further , on  Payment of Purchases of goods  in Cash , results in reduction of Cash, which is an Asset. When an asset is reduced, the asset account is credited according to the Rules of Debit and Credit. . So Cash A/c would credited,  as a reduction in an Asset account is credited.

Hence the  entry would be : –

Purchases A/c Dr. 10,000
To Cash A/c 10,000

Cash Purchase Journal Entry –  Asset  

Question 2:

What would be the Journal Entry for Furniture purchased amounting to Rs. 10,000 in Cash ?

Explanation:

Since Purchase of Furniture results in an increase in the value of furniture,   Furniture A/c would be debited, because according to the Rules of Debit and Credit, an increase in an asset   A/c is debited .

Further , on   Purchases of Furniture   in Cash ,  there is a in reduction of Cash, which is an Asset. When an asset is reduced, the asset account is credited according to the Rules of Debit and Credit. . So Cash A/c would credited.

Hence the correct entry is:

Furniture A/c Dr. 10,000
To Cash A/c 10,000




Learn More..

/

CBSE Syllabus | NCERT Syllabus | Economics Class 12 NCERT Syllabus

Syllabus of Economics class XII

1. Introductory Microeconomics
2. Introductory Macroeconomics

1. Introductory Microeconomics

Unit I: Introduction

• What is microeconomics?
• Central problems of an economy, production possibility curve and opportunity cost.




Unit II: Consumer Behaviour and Demand

• Consumer’s Equilibrium: meaning and attainment of equilibrium through Utility Approach: One and two commodity cases.

• Demand: market demand, determinants of demand, demand schedule, demand curve, movement along and shifts in demand curve, price elasticity of demand, measurement of price elasticity of demand – percentage, total expenditure and geometric methods

Unit III: Producer Behaviour and Supply

• Production function: returns to factor and returns to scale

• Supply: market supply, determinants of supply, supply schedule, supply curve movement along and shifts in supply curve, price elasticity of supply, measurement of price elasticity of supply – percentage and geometric methods

• Cost and Revenue: Concepts of costs; short-run cost curves (fixed and variable costs; total, average and marginal costs); concepts of revenue – total, average and marginal revenue and their relationship. Producer’s equilibrium – with the help of MC and MR.




Unit IV: Forms of Market and Price Determination

• Forms of market – perfect competition, monopoly, monopolistic competition – their meaning and features.

• Price determination under perfect competition – equilibrium price, effects of shifts in demand and supply.

Unit V: Simple Applications of Tools of Demand and Supply Curves

The teachers can be given the flexibility to choose the issues: rationing, floors and ceilings and Food Availability Decline (FAD) Theory (the teachers may also choose alternative examples that are simple and easy to understand)

Note to textbook writers: More examples from day-to-day context could be given. More numerical examples (solved) will have to be given. Use of pictures, charts and simple tables is essential.

 

2. Introductory Macroeconomics

Unit I: National Income and Related Aggregates — Basic Concepts and Measurement

• Macroeconomics: meaning.

• Circular flow of income, concepts of GDP, GNP, NDP, NNP (at market price and factor cost), National Disposable Income (gross and net); Private Income, Personal Income and Personal Disposable Income

• Measurement of National Income –Value Added method, Income method and Expenditure method




Unit II: Determination of Income and Employment

• Aggregate demand, aggregate supply and their components
• Propensity to consume and propensity to save (average and marginal)
• Meaning of involuntary unemployment and full employment
• Determination of income and employment: two sector model
• Concept of investment multiplier and its working
• Problems of excess and deficient demand
• Measures to correct excess and deficient demand – availability of credit, change in government spending

Unit III: Money and Banking

• Money: meaning, evolution and functions
• Central bank: meaning and functions

• Commercial banks: meaning and functions
• Recent significant reforms and issues in Indian Banking System: privatisation and modernisation

Unit IV: Government Budget and the Economy

• Government budget – meaning and its components
• Objectives of government budget
• Classification of receipts – revenue and capital; classification of expenditure – revenue and capital, plan and non-plan, and developmental and non-developmental
• Balanced budget, surplus budget and deficit budget: meaning and implications
• Revenue deficit, fiscal deficit and primary deficit: meaning and implications; measures to contain different deficits
• Downsizing the role of government: meaning and implications

Unit V: Balance of Payments

• Foreign exchange rate – meaning (fixed and flexible), merits and demerits; determination through demand and supply
• Balance of payments accounts – meaning and components
• A brief analysis about recent exchange rate issues

Click Here For NCERT Syllabus Class 1 to 12

/

CBSE Syllabus | NCERT Syllabus | Economics Class 11 NCERT Syllabus

Syllabus of Economics class XI

1. Statistics for Economics
2. Indian Economic Development

1. Statistics for Economics

Unit I: Introduction

• What is Economics?
• Meaning, scope and importance of statistics in Economics.




Unit II: Collection and Organisation of Data

• Collection of data: Sources of data – primary and secondary; how basic data is collected; methods of collecting data.

• Some important sources of secondary data: Census of India and National Sample Survey Organisation.

Organisation of Data: Meaning and types of variables; frequency distribution.

Presentation of Data: Tabular presentation of data and diagrammatic presentation of data:

(i) Geometric forms (bar diagrams and pie diagrams),
(ii) Frequency diagrams (histogram, polygon and ogive) and
(iii) Arithmetic line-graphs (time series graph).

Unit III: Statistical Tools and Interpretation

• Measures of Central Tendency – mean (simple and weighted), median and mode.
• Measures of Dispersion – absolute dispersion (range, quartile deviation, mean deviation and standard deviation); relative dispersion (co-efficient of quartile deviation, co-efficient of mean deviation and co-efficient of variation); Lorenz Curve: Meaning and its application.
• Correlation – meaning, scatter diagram; Measures of correlation – Karl Pearson’s method (two variables ungrouped data) and Spearman’s rank correlation.
• Introduction to Index Numbers – meaning, types – wholesale price index, consumer price index and index of industrial production, uses of index numbers; Inflation and index numbers. (For all the numerical problems and solutions, the appropriate economic interpretation may be attempted. This means that students need to solve the problems and provide interpretations for the results derived.)




Unit IV: Developing Projects in Economics

The students may be encouraged to develop projects which have primary data, secondary data or both. Case studies of a few organisations/outlets may also be encouraged. Some of the examples of the projects are as follows (they are not mandatory but suggestive):

(i) A report on the demographic structure of your neighbourhood;
(ii) Consumer awareness amongst households;
(iii) Changing prices of a few vegetables in your market;
(iv) Study of a cooperative institution: milk cooperatives.

2. Indian Economic Development

Unit I: Development Policies and Experience (1947-90)

• A brief introduction of the state of the Indian economy on the eve of independence
• Common goals of five year plans
• Main features, problems and policies of agriculture (institutional aspects and new agricultural strategy, etc.), industry (industrial licensing, etc.) and foreign trade




Unit II: Economic Reforms since 1991

• Need and main features — liberalisation, globalisation and privatisation
• An appraisal of LPG policies

Unit III: Current Challenges Facing Indian Economy

Poverty: Absolute and relative; main programmes for poverty alleviation: a critical assessment

Rural development: Key issues – credit and marketing – role of cooperatives; agricultural diversification; alternative farming – organic farming

Human capital formation: How people become a resource; role of human capital in economic development; growth of education sector in India

Employment: Growth, informalisation and other issues: problems and policies.

Infrastructure: Meaning and types; case studies: energy and health — problems and policies — a critical assessment.

Environment: Sustainable economic development; limited availability of resources; environmental
degradation.

Unit IV: Development Experience of India: A Comparison with Neighbours

• India and Pakistan
• India and China

Issues: Growth, population, sectoral development and other developmental indicators

Click Here For NCERT Syllabus Class 1 to 12