Book keeping

From Karnataka Open Educational Resources

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Additional References

How the topic is discussed in NCERT Books

NCERT Class XI has 'Financial Accounting - I' text book, which gives much more detailed explanation of Accounting. Chapter 1 provides an introduction to accountancy and chapter 2 discusses basic accounting concepts which is very much required to understand the subject.

Class XI - Financial Accounting - Chapter 3 and Class XI - Financial Accounting - Chapter 4 deals with recording of transactions, in much more detail. It provides images of vouchers, books which can help get a better understanding of book keeping. Chapter 3 also has 20 sums for recording Journal transactions

Chapter 6 discusses preparation of Trial Balance. Teachers will find reading the NCERT text book useful since it is discussed in far more detail with many examples for easier understanding

Click here for NCERT Accountancy text books

Useful websites

Wikipedia page on double entry book keeping gives a detailed explanation for this method. It includes solved examples of recording transactions using double entry method and preparation of the financial statements.

http://www.samarak.com/bookkeeping-center/bookkeeping-dictionary.html has a brief explanation for terms used in book keeping.

Reference Books

Tamil Nadu text book for Class XII gives a very good and detailed explanation about Book Keeping and Accounting.

Other popular authors in this topic include 1. T.S.Grewal – Double Entry Book Keeping. 2. R.L. Gupta – Principles and Practice of Accountancy 3. T.S.Grewal – Introduction to Accountancy

Teaching Outlines

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  • Estimated Time
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  • Prerequisites/Instructions, if any
  • Multimedia resources
  • Relevant local connections - people, places and materials
  • Website interactives/ links
  • Process
  • What questions can you ask
  • Assessments - incorporating elements of CCE
  • Question Corner

Key Idea #

What are the key ideas to be covered

Learning objectives

Notes for teachers

Activity No #

  • Estimated Time
  • Materials/ Resources needed
  • Prerequisites/Instructions, if any
  • Multimedia resources
  • Relevant local connections - people, places and materials
  • Website interactives/ links
  • Process
  • What questions can you ask
  • Assessments - incorporating elements of CCE
  • Question Corner

Activity No #

  • Estimated Time
  • Materials/ Resources needed
  • Prerequisites/Instructions, if any
  • Multimedia resources
  • Relevant local connections - people, places and materials
  • Website interactives/ links
  • Process
  • What questions can you ask
  • Assessments - incorporating elements of CCE
  • Question Corner

Key Idea #

What are the key ideas to be covered

Learning objectives

Notes for teachers

Activity No #

  • Estimated Time
  • Materials/ Resources needed
  • Prerequisites/Instructions, if any
  • Multimedia resources
  • Relevant local connections - people, places and materials
  • Website interactives/ links
  • Process
  • What questions can you ask
  • Assessments - incorporating elements of CCE
  • Question Corner

Activity No #

  • Estimated Time
  • Materials/ Resources needed
  • Prerequisites/Instructions, if any
  • Multimedia resources
  • Relevant local connections - people, places and materials
  • Website interactives/ links
  • Process
  • What questions can you ask
  • Assessments - incorporating elements of CCE
  • Question Corner

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