NCERT Class 11 Accountancy Part 1 – Hindi Chapter 7: ह्रास, प्रावधान और संचयन PDF

NCERT Class 11 Accountancy Part 1 (Hindi Medium) Chapter 7 focuses on ह्रास, प्रावधान और संचयन, which are three very important concepts in financial accounting. This chapter explains how assets lose value over time, how businesses handle expected expenses, and how they build reserves for future needs. The PDF gives clear definitions, examples and practical questions to help students understand each term properly.

I am writing about this chapter because many Class 11 students find depreciation and provisions confusing at first. These topics are new for most students, and understanding them early makes higher classes much easier. Whether someone wants to score well in exams or build strong basics for future commerce courses, this chapter plays a key role. Many teachers say that once students understand depreciation and provisions, the rest of accountancy becomes far smoother. That is why having quick access to the official NCERT PDF becomes helpful, especially when students want to revise or practise questions at home. This article will guide you through the chapter, highlight the main concepts and help you download the PDF easily.

Understanding What Chapter 7 Covers

Chapter 7 deals with three major components of financial accounting:

1. ह्रास (Depreciation)

Depreciation refers to the fall in value of an asset due to usage, time or wear and tear. Businesses calculate depreciation every year to show the correct value of assets in their books.
Common examples include:

A computer losing value after 3–4 years of use
A machine becoming less efficient with time
A vehicle reducing in market value every year

The chapter explains different methods of calculating depreciation, such as:

Straight Line Method (SLM)
Written Down Value Method (WDV)

2. प्रावधान (Provisions)

A provision is created when a business expects a future expense or loss. This helps businesses stay prepared financially.
Examples include:

Provision for doubtful debts
Provision for repairs
Provision for discount on debtors

The chapter teaches why provisions are necessary and how they are recorded in financial statements.

3. संचयन (Reserves)

Reserves are created by keeping aside a part of the profit for future needs.
Types of reserves:

General Reserve
Specific Reserve

This section also explains the difference between provisions and reserves, which is an important exam topic.

NCERT Class 11 Accountancy Chapter 7 PDF Download

Aspirants can easily download the official NCERT Class 11 Accountancy Part 1 – Hindi Chapter 7: ह्रास, प्रावधान और संचयन from here.

NCERT Class 11 Business Studies Chapter 11 PDF (Hindi): अंतर्राष्ट्रीय व्यापार

Chapter 11 of Class 11 Business Studies (Hindi Medium), titled अंतर्राष्ट्रीय व्यापार, helps students understand how countries buy and sell goods and services across borders. This chapter explains important concepts like imports, exports, foreign currency, global markets, and the role of trade regulations. It highlights how products made in one country reach people in another country and how global trade builds economic relationships between nations.

The mobile phone we use may be assembled in one country, have parts manufactured in another, and run on software developed somewhere else. Clothes, electronics, medicines, and even food items available in Indian markets often come from different countries, while products like tea, spices, textiles, and engineering goods are exported from India to the world.

Understanding this chapter helps students realise how interconnected global markets are and how trade influences prices, availability of goods, employment, and international relations. It builds awareness of how businesses operate beyond national borders and encourages commerce students to think from a global perspective.

Overview of Chapter 11: अंतर्राष्ट्रीय व्यापार

International trade refers to the exchange of goods and services between different countries. It plays a major role in strengthening economic ties, maintaining foreign exchange reserves, and improving the standard of living of people.

Types of International Trade

Type of Trade	Meaning
Import (आयात)	Buying goods and services from other countries
Export (निर्यात)	Selling goods and services to other countries
Entrepot Trade	Buying goods from one country and selling to another

Why Countries Engage in International Trade

Countries trade with each other for various reasons, such as:

Unequal availability of natural resources
Differences in climate and production ability
Cost advantages and specialization
Better quality and variety of goods
Access to new markets

Benefits of International Trade

Provides access to global products and technology
Encourages large-scale production
Strengthens diplomatic relations between countries
Generates foreign exchange earnings
Supports economic growth and employment

Restrictions and Regulations in International Trade

International trade is regulated through policies to protect domestic industries and maintain balance. Some common trade barriers include:

Tariffs (custom duties)
Quotas (limits on imports)
Licensing requirements
Export regulations
Anti-dumping measures

Role of International Organizations

Certain organisations support fair and regulated international trade, such as:

WTO (World Trade Organization)
IMF (International Monetary Fund)
World Bank
They help in resolving trade disputes, promoting cooperation, and offering financial support.