Original revision introduction and starter practice. Full learning texts are available through the publisher links below. This guide is not a CBSE-issued solution manual.
Revision introduction
Every transaction has a dual effect and preserves Assets=Liabilities+Capital. Debits increase assets and expenses; credits increase liabilities, capital and revenue. Record transactions chronologically in the journal, post to ledgers and prepare a trial balance. A balanced trial balance does not prove that every accounting error is absent.
Curriculum navigation
Theoretical Framework
Accounting Process
Financial Statements of Sole Proprietorship
Consult the current official syllabus for examinable sections, project-only content, practicals, prescribed texts and exclusions. A unit index does not override those boundaries.
Original practice
Owner introduces ₹50,000 cash. Which entry is correct?
Cash Dr / Capital Cr
Capital Dr / Cash Cr
Purchases Dr / Cash Cr
Cash Dr / Sales Cr
Worked answer
Cash Dr / Capital Cr
Cash, an asset, increases by debit; capital increases by credit. Assets and capital both rise ₹50,000.
Full publisher materials and answer resources
CBSE 11 Accountancy · syllabus · CBSE · 2026-27 The current official syllabus defines examinable content, internal assessment, practicals and prescribed books. Unit names in the app are a navigation index; consult this document for exclusions and assessment boundaries.
NCERT · Financial Accounting-I · NCERT · 2026-27 Official book selector with chapter PDFs and complete-book download. A textbook may contain material outside the assessed syllabus; follow the linked current syllabus.
NCERT · Accountancy-II · NCERT · 2026-27 Official book selector with chapter PDFs and complete-book download. A textbook may contain material outside the assessed syllabus; follow the linked current syllabus.
KVS student support material · Class 11 · Kendriya Vidyalaya Sangathan · 2026-27 Use the 2026–27 support-material folders linked by the school. These are KVS teaching/revision resources, not CBSE official marking schemes. Subject availability varies; older packs must be mapped to the current syllabus.
DIKSHA · curriculum learning resources · Ministry of Education / DIKSHA · Current portal Choose CBSE/NCERT, Class 11, subject and medium. This is a searchable portal, not a promise of a specific playable lesson.