Class 11 Entrepreneurship: Business Finance and Arithmetic

Cash Register

Cash Register — learn how a cash book records daily receipts and payments, how the running balance is updated, and how contra entries move money between cash and bank. CBSE Class 11 Entrepreneurship notes with the Ratan Singh and Laxmi Stationary Store exercises.

Unit of Sale, Unit Cost and Unit Price

Unit of Sale, Unit Cost and Unit Price — understand the standard units businesses sell in, how to calculate cost per unit including wastage, and how unit price minus unit cost gives gross profit. CBSE Class 11 Entrepreneurship notes with the tea vendor example and a live gross profit calculator.

Types of Cost

Types of Cost — distinguish expenditure from expense, see how cost is derived from expense, and classify operational costs into fixed and variable depending on the business. CBSE Class 11 Entrepreneurship notes with machine depreciation and industry-context examples.

Income Statement

Income Statement — learn to prepare a profit and loss statement by computing sales revenue, cost of goods sold, gross profit, and profit before tax. CBSE Class 11 Entrepreneurship notes with Suman's bed sheets and the Savitha Sari Shop exercise.

Cash Flow Projections

Cash Flow Projections — learn to project monthly cash inflows and outflows, track closing balances, and spot cash deficits before they happen. CBSE Class 11 Entrepreneurship notes with the Savitha Sari Shop 6-month case study.

Break-Even Analysis

Break-Even Analysis — learn the break-even formula, calculate the sales volume where revenue equals expenses, and set profit targets. CBSE Class 11 Entrepreneurship notes with Ram's tea vending business and a live break-even calculator.

Taxes

Taxes — understand direct and indirect taxes, see where each tax enters cost and profit calculations, and learn what entrepreneurs must know before preparing statements. CBSE Class 11 Entrepreneurship notes with income tax, GST, and customs duty examples.