BSEB Matric Commerce study plan

Define book-keeping, accounting and accountancy and distinguish the three in writing with one example each.

Apply the double-entry rule to 20 transactions by identifying the two accounts affected, their type (asset, liability, capital, revenue, expense) and the debit/credit side.

Classify 30 accounts into personal, real and nominal categories and state the golden rule that applies to each.

Record opening entries, cash transactions and credit transactions in a two-column journal with correct narration for every entry.

Post 25 journal entries to the correct ledger accounts and balance each account at month end.

Distinguish trade discount from cash discount and record both correctly in the journal and ledger.

Prepare a trial balance from a given set of 20 ledger balances and locate three deliberately introduced errors.

Explain the compensating-error and error-of-principle cases that a trial balance fails to detect.

Prepare a trading account from given opening stock, purchases, sales, direct expenses and closing stock, and compute gross profit.

Prepare a profit and loss account and a balance sheet in vertical form from a trial balance of at least 20 items.

Adjust for closing stock, outstanding expenses, prepaid expenses and depreciation in the final accounts.

Compute cost of goods sold and gross profit ratio from the prepared statements and check the arithmetic.

Define business, profession and employment and compare them on five criteria including capital, risk and code of conduct.

State the objectives of business (economic and social) and illustrate each with a Bihar or Indian example.

Compare sole proprietorship, partnership and joint stock company on liability, continuity, capital and control in a written table.

Describe the features, merits and demerits of a cooperative society and a public sector undertaking.

Explain the steps in forming a joint stock company, from promotion to certificate of incorporation.

Solve problems on simple interest, compound interest and percentage profit and loss, showing each step.

Compute discount, marked price and selling price in 10 retail-style problems.

Calculate the mean, median and mode of a given data set and state which measure suits which situation.

Distinguish the functions of a commercial bank from those of a central bank and list four services a bank offers to a small trader.

Explain the principle of insurance, insurable interest and the difference between life and general insurance.

List the rights of a consumer under Indian consumer protection law and explain each right in one sentence.

Describe the three-tier redressal machinery, including the level, the kind of claim handled and the time limit for filing a complaint.

Identify unfair trade practices and misleading advertisements in five short case situations and state the remedy available.

Define entrepreneurship and self-employment and list four government or bank schemes that support a young entrepreneur in Bihar.

Draft a one-page business idea note covering product, customer, cost and expected income.

Describe the main features of the Indian economy, including the role of agriculture, industry and the service sector.

Explain the meaning and importance of liberalisation, privatisation and globalisation with one example each.

Identify five components of the business environment (economic, social, legal, technological, political) and give an example of how each affects a small firm.

Relate the nature and scope of business to the local economy by listing three business opportunities in your district.

Revise journal, ledger, trial balance and final accounts by redoing 10 mixed questions under timed conditions.

Recite the golden rules of debit and credit and the classification of accounts without referring to notes.

Solve 10 arithmetic and statistics questions in 30 minutes to build speed.

Take one full-length mock test covering all nine domains and review every wrong answer with the correct reasoning.

Compile a one-page formula and rule sheet for last-minute revision.