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Chapter 13: Computerised Accounting System
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CBSE Class 11
Unit 3: Financial Statements & Incomplete Records
Chapter 13: Computerised Accounting System Notes
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Chapter 9: Financial statements - 1
1. Stakeholders & their information
2. Distinction between Capital & Revenue Expenditure
3. Financial statements
4. Trading & P/L A/c
5. Balance Sheet
6. Opening Entries
Ascertainment of profit/loss by statement of affairs method.
Chapter 10: Financial statements - 2
1. Need for adjustments
2. Closing stock
3. Outstanding Expenses
4. Prepaid Expenses
5. Accrued Income
6. Income received in advance
8. Bad Debts and Provision for bad & doubtful debts
7. Depreciation
9. Provision for discount on debtors
10. Manager's commission
11. Interest on capital
Chapter 11: Accounts from incomplete records
1. Meaning, reasons, ascertainment of profit/loss
2. Preparing Trading, P/L & Balance Sheet
Chapter 12: Applications of Computers in Accounting
1. Meaning, capabilities, limitations
2. Evolution of computerised accounting
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