Deleted Portions in CBSE Class 11 Commerce Syllabus 2020-21 
        
        
       Deleted CBSE Class 11 Commerce Syllabus for Accountancy  
       Considering the above table, the revised CBSE Commerce Syllabus for the highest weightage 
       unit is given below: 
       Unit: Accounting Process 
       Recording of Business Transactions 
         ● Voucher and Transactions: Source documents and Vouchers, Preparation of Vouchers, 
          Accounting Equation Approach: Meaning and Analysis, Rules of Debit and Credit 
          (Traditional and Modern Approach) 
         ● Recording of Transactions: Books of Original Entry - Journal. 
         ● Special Purpose books: 
         ● Cash Book: Simple, cash book with bank column and petty cash book 
         ● Purchases book 
         ● Sales book 
         ● Purchases return book 
         ● Sales return book 
       Note:​ Including trade discount, freight and cartage expenses for simple GST calculations. 
         ● Ledger: Format, Posting from journal and subsidiary books, Balancing of accounts. 
       Bank Reconciliation Statement: 
         ● Need and preparation 
       Depreciation, Provisions and Reserves 
         ● Depreciation: Concept, Features, Causes, factors 
         ● Other similar terms: Depletion and Amortization 
         ● Methods of Depreciation: 
         1. Straight Line Method (SLM) 
         2. Written Down Value Method (WDV) 
       Note: ​Excluding change of method 
         ● Difference between SLM and WDV, Advantages of SLM and WDV 
         ● Accounting treatment of depreciation 
                                         
         1. Charging to asset account 
         2. Creating provision for depreciation/accumulated depreciation account 
         3. Treatment for disposal of asset 
         ● Provisions and Reserves: Difference 
         ● Types of Reserves: 
         1. Revenue reserve 
         2. Capital reserve 
         3. General reserve 
         4. Specific reserve 
         5. Secret Reserve 
         ● Difference between capital and revenue reserve 
       Accounting for Bills of Exchange 
         ● Bill of exchange and Promissory Note: Definition, Specimen, Features, Parties. 
         ● Difference between Bill of Exchange and Promissory Note 
         ● Terms in Bill of Exchange: 
         1. Term of Bill 
         2. Accommodation bill (concept) 
         3. Days of Grace 
         4. Date of maturity 
         5. Discounting of bill 
         6. Endorsement of bill 
         7. Bill after the due date 
         8. Negotiation 
         9. Bill sent for collection 
         10. Dishonour of bill 
         ● Accounting Treatment 
       Note:​ Excluding accounting treatment for accommodation bill 
       Trial balance and Rectification of Errors 
         ● Trial balance: objectives and preparation (Scope: Trial balance with balance method 
          only) 
         ● Errors: type - errors of omission, commission, principles, and compensating, their effect 
          on Trial Balance. 
         ● Detection and rectification of errors, preparation of suspense account. 
        
       Deleted Business Studies CBSE Class 11 Commerce Syllabus 
                                         
       Taking context from the table, the revised CBSE Business Studies Syllabus is mentioned below 
       for the important units: 
       Unit: Sources of Business Finance 
         ● Business finance: Concept and Importance 
         ● Owners’ funds- equity shares, preferences share, retained earnings, Global Depository 
          Receipt (GDR), American Depository Receipt (ADR), and International Depository 
          Receipt (IDR)- concept 
         ● Borrowed funds: debentures and bonds, a loan from a financial institution and 
          commercial banks, public deposits, trade credit and 
       Unit:​ ​Small Business and Entrepreneurship Development 
         ● Entrepreneurship Development (ED): Concept and Need. Process of Entrepreneurship 
          Development: Start-up India Scheme, ways to fund the start-up. Intellectual Property 
          Rights and Entrepreneurship 
         ● Small scale enterprise- Definition 
         ● Role of small business in India with special reference to rural areas 
         ● Government schemes and agencies for small scale industries: National Small Industries 
          Corporation (NSIC) and District Industrial Centre (DIC) with special reference to rural, 
          backward areas. 
       Unit 9: Internal Trade 
         ● Internal trade - meaning and types of services rendered by a wholesaler and a retailer 
         ● Large scale retailers-Departmental stores, chain stores – concept 
       Unit 10: International Trade 
         ● International trade: concept and benefits 
        
       Deleted Economics CBSE Class 11 Commerce Syllabus 
       Analyzing from the table above, the highest weightage is given to Statistical Tools and 
       Interpretation. Given is the detailed cbse class 11 commerce syllabus PDF for this unit: 
       Unit: Statistical Tools and Interpretation 
         ● For all the numerical problems and solutions, the appropriate economic interpretation 
          maybe 
         ● This means the students need to solve the problems and provide interpretation for 
                                         
         ● the results derived. 
         ● Measures of Central Tendency- Arithmetic mean, median, and mode 
         ● Measures of Dispersion - absolute dispersion standard deviation); relative dispersion 
         ● coefficient of variation) 
         ● Correlation- meaning, and properties, scatter diagram; Measures of correlation - Karl 
         ● Pearson's method (two variables ungrouped data) 
         ● Introduction to Index Numbers - meaning, types - wholesale price index, consumer price 
         ● index uses of index numbers; Inflation, and index numbers. 
        
       Deleted English CBSE Class 11 Syllabus 
       Amongst all the units, the chapters included in the literature readers taught during our English 
       lectures in school are the most important. Here is an overview: 
       Literature Textbooks and Supplementary Reading Text 
         ● Hornbill: English Reader published by National Council of Education Research and 
          Training, New Delhi 
         ● Snapshots: Supplementary Reader published by National Council of Education 
          Research and Training, New Delhi 
        
       Deleted IP Syllabus for CBSE Exams 
       Inferring from the table above, the Database Concepts and Structured Query Language is the 
       most important topic for IP. Here is the detailed list of topics included in this unit as per the 
       revised CBSE Syllabus for Commerce 2020-21: 
       Unit: Database concepts and the Structured Query Language 
         ● Database Concepts: Introduction to database concepts and its need, Database 
          Management System. 
         ● Relational data model: Concept of the domain, tuple, relation, candidate key, primary 
          key, alternate key 
         ● Advantages of using Structured Query Language, Data Definition Language, Data Query 
          Language and Data 
         ● Manipulation Language, Introduction to MySQL, creating a database using MySQL, Data 
          Types 
         ● Data Definition: CREATE TABLE 
         ● Data Query: SELECT, FROM, WHERE. 
         ● Data Manipulation: INSERT