Theory Base of Accounting · Class 11 Accountancy · Chapter 2
📊 Theory Base of Accounting
CBSE Class 11 Humanities & Commerce · Accountancy · Chapter 1
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Six free PDFs + an editable PPTX cover every angle of this chapter — read the deck, drill the MCQs, sit the full paper, then check against the marking scheme.
📖Notes Deck
Full lecture deck with teaching paragraphs, misconception red-boxes, and glossary. Read this first.
Download PDF →📝Quick Drill
15 pattern-tagged MCQs with per-Q time budget. Drill under a 20-min timer.
Download PDF →📄Exam Paper
Full exam-pattern paper with sections. Sit it closed-book before checking the marking scheme.
Download PDF →✅Marking Scheme + Topper Templates
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Download PDF →⚡Cheat Sheet
1-page exam-day card: key points, top question patterns, 90-minute revision flow.
Download PDF →👨👩👧For Parents
1-page plain-language parent guide: what's being learned + questions to ask your child.
Download PDF →Top question patterns · CBSE annual / SQP aggregate
| 80% | Explain a named opening concept (entity / money measurement / going concern) — Define in one line + give the textbook example + state one consequence (e.g. going concern → assets at cost). | 4 MARKS |
| 75% | Dual aspect concept + accounting equation with illustration — State two-aspect rule, write Assets = Liabilities + Capital, then prove it balances with 2-3 transactions. | 4 MARKS |
| 65% | Cash basis vs accrual basis of accounting — Basis-wise two-column points; key line = treatment of outstanding/prepaid; accrual gives true profit. | 4 MARKS |
| 70% | Matching / revenue recognition / conservatism concept — Name + one-line rule + purpose + standard example (stock at lower of cost/market for conservatism). | 3 MARKS |
| 90% | MCQ: identify the concept applied/violated in a situation — Map the clue: owner's drawings → entity; stock at lower value → conservatism; assets at cost → cost concept; ignore staff skill → money measurement. | 1 MARKS |
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