Due to the pandemic COVID-19, School level education has suffered a lot, in view to reduce some burden of school students, CBSE has deleted some portion of class 11th (commerce) course for the purpose of the annual examination, though it has been advised by CBSE to read this deleted portion along with the revised syllabus. (Deleted Syllabus of Class 11th commerce for Academic Year 2020-21).
Here is details of this deleted syllabus of class 11th commerce for Academic Year 2020-21 by CBSE.
Accountancy deleted topics – Class 11th
|Unit-2: Accounting Process||Bank Reconciliation Statement:|
● Bank Reconciliation Statement with Adjusted Cash Book
|Accounting for Bills of Exchange:|
1. Retirement of bill
2. Renewal of bill
|Unit 3: Financial Statements of Sole Proprietorship||Incomplete Records|
1. Difference between accounts from incomplete records and Statement of Affairs.
2. 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 shee
|5 lectures were reduced in project work.|
|Total lectures reduced are 45 lectures.|
Business Studies deleted topics – Class 11th
|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|
|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|
Economics deleted topics – Class 11th
|Unit 3: Statistical Tools and Interpretation||1. Measures of Dispersion – (range, quartile deviation, mean deviation and); (co-efficient of range, co-efficient of quartile-deviation, co-efficient of mean deviation,|
2. Correlation –Spearman’s rank correlation.
3. Index Numbers – index of industrial production
|Unit 4: Introduction||concepts of production possibility frontier and|
|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|
For Deleted syllabus of other subjects. Kindly visit CBSE Revised Syllabus.
Source – CBSE