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Model Lesson Plan

Date :xxx Subject: Accountancy Period: xxx

Class XI Topic: Rectification of Errors Duration:40 min

Learning Outcomes:

❖ Students will acquaint with the basic concept of Rectification of Errors.


❖ Students will apply of the knowledge of errors affecting Trial Balance in
a particular situation of their surroundings
❖ Students will analyse of various types of Errors in their own words and
correlate them in the current situation
❖ Students will appraise the process of locating Errors.

Learning Objectives:

I. Cognitive Domain
▪ Knowledge- The students will be able
 To recall the meaning of Rectification of Errors.
 To gain information about the objectives of Rectification of
errors.
▪ Comprehension- The students will be able
 To describe the Types of errors.
 To identify the Errors affecting Trial Balance.
▪ Application-The students will be able
 To analyse the process of locating Errors.
 To summarise the various Errors of Trial Balance in their own
words
II. Affective Domain
▪ Interest – The students will be able
 To take interest in study of Trial Balance.
 To show Curiosity to rectify various errors of trial Balance in
their daily life
▪ Attitude - The students will be able
 To show positive attitude towards the rectification of Errors
affecting Trial Balance

1
III Psychomotor Domain
Skill - The students will be able
 To make Suspense Account.
 To rectify the errors of Trial Balance with Suspense Account.

Learning Resources: NCERT book, Chart, Digital Board, Internet


Teaching Method: Question Answer Method, Explanation Method,
Inductive Method, Demonstration Method,
Interaction Method
Previous Knowledge (Assumed): Students already know about the Principles
of Accounting and Rules of Debit and Credit,
Journal, Ledger& Trial Balance.

Previous Knowledge Testing

Teacher’s Activity Student’s Response


Qn. 1. What are rules of Debit and Ans. 1. Real Account
Credit of Real Account? Debit what comes in
Credit what goes out.

Qn. 2. Which is the book of original Ans. Journal


entry?
Qn. 3. Which Statement is prepared Ans. Trial Balance
after Ledger?
Qn. 4. How do you tally debit and Ans. By Suspense Account
credit side of Trial Balance, if balance
is not same?
Qn. 5. What are the reasons of Problematic question
Difference between Debit and Credit
side of Trial Balance?

Statement of aim or Introduction of the Topic: Today we will discuss in detail


about the Rectification of Errors.

2
Presentation:

Teaching Point Teacher’s Activity Student’s Teaching aid or White


Activity Board work
Q. 1What is the next
Engage step of Accounting Teacher will write the
Trial Balance and after Classification? Summarisatio observations.
Errors n.
Q2. What type of errors
made by you while
preparing Journal and Errors of
Ledger? Totalling,
Posting,
Writing
amount in
wrong
Account etc.

Elaborate & The errors done at the


Explain time of making Journal,
1. Errors of Ledger Posting and Students will
Trial Trial Balance are called listen
Balance Errors of Trial Balance. Carefully.

Do you think all errors


can be detected by Trial
2.Types Of Errors Balance?

There are 2 types of No


errors: Errors Of
1. Errors Affecting Trial
Trial Balance i.e. Balance
One sided Errors Students listen
2. Errors not carefully and One-sided Two-Sided
affecting Trial interact with Errors Errors
Balance i.e. Two teacher by
sided errors. giving
examples
3
Teaching Point Teacher’s Activity Student’s Teaching aid or White
Activity Board work
3.Various Types The Teacher will
Of Errors Explain

i. Errors of Errors caused due to Students will


Commission wrong recording of listen
Transaction, wrong Carefully.
totalling etc.

ii. Errors of Errors caused due to


omission Omission of recording
a transaction entirely or
partly in the books of
Account.

iii. Errors of Errors arising due to


Principle wrong classification of Students give
Receipts and payments examples of
between Revenue & Errors of
Capital Receipts and Principle
revenue & Capital
Expenditure.

iv. Compensati Two or more errors Students will


ng Errors committed in such a try to
way that they nullify understand the
the effect of each other concept
on the Debit and
Credits.

Explore

Rectification Of Q. which type of errors One Sided


Errors are detected by Trial Errors
Balance?

Q. How Can we rectify No answer.


Errors?

4
Teaching Point Teacher’s Activity Student’s Teaching aid or White
Activity Board work
Explore The Teacher will
explain the technique
of Rectification of
errors:
Errors affecting only Students listen
one account can be carefully
rectified by giving an
explanatory note or by
passing a Journal entry.
Errors which affect two
or more accounts are
rectified by passing a
Journal entry.

Suspense Account How do you Balance By Suspense


i)Meaning Trial Balance if Debit Account
and Credit total is not
equal?

The Teacher will


explain that Suspense Students will
Account facilitates understand the
preparation of Financial reason of
Statements even when preparing
the Trial Balance does Suspense
not tally. Account.

Rectification Entry The Teacher will Students will


explain the Process of: be able to pass
1) Making correct rectified
entry entries.
2) Analysing the
wrong entry
3) Passing the
rectified entry

5
Teaching Point Teacher’s Activity Student’s Teaching aid or White
Activity Board work
Explore

Disposal of When all the errors are Students will


Suspense Account located and rectified be able to
the suspense Account make
stands disposed off. Suspense
Account.

Practical question The Teacher will take a Students will


Practical Question from participate in
exercise and rectify the the discussion
errors by explaining to and note down
the students on the the solution.
Black Board.

EVALUTE

Recapitulation:

The students are able to answer the following Questions

1. Meaning of Trial Balance.


2. Errors affecting Trial Balance
3. Make Rectification of Errors
4. Draw Suspense Account
6
Homework/Assignment

Q. Explain the Errors of Commission and give its two Examples.

Q. Rectify the following errors and make suspense account.

1. Goods distributed as free sample Rs 5,000 were not recorded in the


books.
2. Goods withdrawn for personal use by the proprietor Rs 2,000 were not
recorded in the books.
3. Bill receivable received from a debtor Rs 6,000 was not posted to his
account.
4. Total of Returns inwards book Rs 1,200 was posted to Returns outward
account.
5. Discount allowed to Reema Rs 700 on receiving cash from her was
recorded in the books as Rs 70.

7
पाठ योजना
दिनाांक: xxxxx विषय: लेखाांकन पीरियड: xxxx
कक्षा: XI शीषषक: अशुद्धियो का सुिाि समय: 40 ममनट

सीखने के प्रतिफल:

छात्र त्रुटियों के सुधार की मूल अवधारणा से पररचित होंगे।


छात्र अपने पररवेश की ककसी ववशेष स्थितत में तलपि को प्रभाववत करने वाली
त्रटु ियों के ज्ञान को लागू करें गे I
छात्र ववभभन्न प्रकार की त्रुटियों का अपने शब्दों में ववश्लेषण करें गे और उन्हें
वततमान स्थितत में सहसंबंचधत करें गे I
छात्र त्रुटियों का पता लगाने की प्रकिया का मूलयांकन करें गे।

सीखने के उद्िे श्य:


I. संज्ञानात्मक ज्ञानक्षेत्र
ज्ञान- छात्र सक्षम होंगे
• त्रुटियों के सुधार के अित को याद करने के भलए।
• त्रुटियों के सुधार के उद्दे श्यों के बारे में जानकारी प्राप्त करने के भलए।
समझ- छात्र सक्षम होंगे
• त्रुटियों के प्रकार का वणतन करने के भलए।
• तलपि को प्रभाववत करने वाली त्रुटियों की पहिान करना।
उपयोचगता-छात्र सक्षम होंगे
• त्रटु ियों का पता लगाने की प्रकिया का ववश्लेषण करने के भलए।
• तलपि की ववभभन्न त्रटु ियों को उनके अपने शब्दों में संक्षेप में प्रथतत

करना
II .प्रभावी ज्ञानक्षेत्र
रुचि - छात्र सक्षम होंगे

8
• तलपि के अध्ययन में रुचि लेने के भलए।
• उनके दै तनक जीवन में तलपि की ववभभन्न त्रुटियों को सुधारने के भलए I
स्जज्ञासा टदखाने के भलए I
मनोववृ ि - ववद्यािी सक्षम होंगे
• तलपि को प्रभाववत करने वाली त्रटु ियों के सध
ु ार के प्रतत सकारात्मक
रवैया टदखाने के भलए I
III मनोप्रेरणा ज्ञानक्षेत्र
कौशल- ववद्यािी सक्षम होंगे
• उिंत खाता बनाने के भलए।
• उिंत खाते के साि तलपि की त्रटु ियों को सध
ु ारने के भलए।

सीखने के सांसािन: एनसीईआरिी पुथतक, िाित, डिस्जिल बोित, इंिरनेि


मशक्षण विधि: प्रश्न-उिर ववचध, व्याख्या ववचध, आगमनात्मक ववचध, प्रदशतन ववचध,
सहभाचगता ववचध
वपछला ज्ञान (मान मलया गया): छात्र पहले से ही लेखांकन के भसद्धांतों और िेबबि
और िेडिि के तनयमों, जनतल, लेजर और ट्रायल बैलेंस के बारे में जानते हैं।

वपछला ज्ञान पिीक्षण:


अध्यापक गतिविधि छात्र प्रतिउत्ति
प्रश्न 1. वाथतववक खाते के भलए िेबबि और उिर: वाथतववक खाता
िेडिि के क्या तनयम है ? जो आया िेबबि
जो गया िेडिि

प्रश्न 2. मूल प्रववस्टि की पथ


ु तकें कौनसी हैं ? उिर: रोजनामिा

प्रश्न 3. खाताबही के बाद कौनसा वववरण उिर: तलपि


बनाया जाता है ?

प्रश्न 4. यटद तलपि शेष समान नहीं है, तो उिर: उिंत खाते द्वारा
आप तलपि के िेबबि और िेडिि पक्ष का
भमलान कैसे करोगे ?

9
प्रश्न 5.तलपि के िेबबि और िेडिि पक्ष में समथयात्मक प्रश्न
अंतर के क्या कारण होते है ?

उद्िेश्य कथन या विषय का परिचय: आज हम त्रुटियों के सध


ु ार के बारे में ववथतार से ििात
करें गे।

अध्यापन ब ि
ां ु अध्यापक गतिविधि छात्र गतिविधि मशक्षण सामग्री या श्िेिपट
कायष

सांलग्न होना
भशक्षक अवलोकन भलखेंगे
तलपि और प्रश्न 1.वगीकरण के संक्षेपण
अशद्
ु चधयााँ बाद लेखांकन का
अगला िरण कौनसा
है?
प्रश्न 2. जनतल और योग की गलती,
लेजर बनाते समय खतौनी की गलती,
आपके द्वारा क्या गलत खाते में
गलततयााँ की जा रकम को भलखना
सकती है ? इत्याटद I

विस्िि
ृ िणषन औि
समझाना जनतल, लेजर पोस्थिं ग
1. तलपि की और तलपि बनाते ववद्यािी
गलततयााँ समय की गई त्रुटि ध्यानपव
ू तक सुनेंगे I
को तलपि की त्रुटि
कहा जाता है I

क्या आपको लगता है


2. अशुद्चधयों के कक ट्रायल बैलेंस
प्रकार द्वारा सभी त्रुटियों नहीं
का पता लगाया जा
सकता है?

10
अध्यापन ब ि
ां ु अध्यापक गतिविधि छात्र गतिविधि मशक्षण सामग्री या श्िेिपट
कायष
अशद्
ु चधयााँ दो प्रकार छात्र ध्यान से
की होती हैं: सुनेंगे और
1. तलपि को उदाहरण दे कर
तलपि की
प्रभाववत करने भशक्षक के साि अशद्
ु चधयााँ
वाली बातिीत करें गे I
अशुद्चधयााँ जो
एक पक्ष की दो पक्ष की
कक एक तरफा अशुद्चध अशुद्चध
अशुद्चध होती
है I
2. तलपि को
प्रभाववत नहीं
करने वाली
अशुद्चधयााँ,
यह दो तरफ़ा
अशुद्चधयों के होती हैI
ववभभन्न प्रकार
अध्यापक समझाएगा
i आयोग की
अशुद्चध
लेन-देन की गलत छात्र ध्यानपूवतक
ररकॉडििंग और गलत सुनेंगे
योग के कारण हुई
ii भल
ू की अशद्
ु चध त्रटु ि

लेखांकन पथ
ु तको में
लेन-देन को परू ी तरह
या आंभशक रूप से
दजत करने की िक
ू के
iii सैधांततक अशुद्चध कारण हुई त्रुटि

राजथव और पज
ूं ीगत छात्र सैधांततक
प्रास्प्तयों और राजथव अशुद्चध के

11
अध्यापन ब ि
ां ु अध्यापक गतिविधि छात्र गतिविधि मशक्षण सामग्री या श्िेिपट
कायष
और पंज
ू ीगत व्यय के उदाहरण प्रथतत

बीि प्रास्प्तयों और करें गे I
भुगतानों के गलत
iv पूरक अशद्
ु चध वगीकरण के कारण
उत्पन्न होने वाली
त्रुटि

दो या दो से अचधक छात्र अवधारणा को


त्रुटियां इस प्रकार की समझने की कोभशश
जाती हैं कक वे िेबबि करें गे I
अन्िेषण और िेडिि पर एक
दस
ू रे के प्रभाव को
अशुद्चधयों का समाप्त कर दे ती हैं I
सोधन

दो या दो से अचधक एक पक्ष की
त्रुटियां इस प्रकार की अशुद्चध
जाती हैं कक वे िेबबि
और िेडिि पर एक
दस
ू रे के प्रभाव को
समाप्त कर दे ती हैं I

प्रश्न. तलपि द्वारा


ककस प्रकार की
अशचु धयां का पता कोई उिर नहीं
लगाया जाता हैI

प्रश्न . हम
अशुद्चधयों का शोधन
कैसे करें गें ?

12
अध्यापन ब ि
ां ु अध्यापक गतिविधि छात्र गतिविधि मशक्षण सामग्री या श्िेिपट
कायष
भशक्षक त्रटु ि सध
ु ार छात्र ध्यानपव
ू तक
की तकनीक सुनेंगेI
समझाएगा I

उिंत खाते द्वारा


केवल एक खाते को
प्रभाववत करने वाली
त्रुटि को व्याख्यात्मक छात्र उिंत खाते
नोि दे कर या जनतल को बनाने का
प्रववस्टि पाररत करके कारण समझने में
सुधारा जा सकता है सक्षम होंगे I
त्रुटियां जो दो या दो
से अचधक खातों को
उिंत खाता प्रभाववत करती हैं
अित उन्हें जनतल प्रववस्टि
पाररत करके सुधारा
जाता हैI

यटद िेबबि और
िेडिि का योग छात्र उिंत खाता
बराबर नहीं है तो बनाने में सक्षम
आप तलपि कैसे होंगे I
संतभु लत करते हैं I

भशक्षक समझाएगा
कक उिंत खाता
वविीय वववरणों की
सुधार प्रववस्टि तैयारी में सहायता
है,तब भी जब तलपि
का भमलान नहीं होता
हैI

13
अध्यापन ब ि
ां ु अध्यापक गतिविधि छात्र गतिविधि मशक्षण सामग्री या श्िेिपट
कायष
भशक्षक समझायेंगे छात्र सध
ु ारात्मक
कक: प्रववस्टि करने में
1. सही प्रववस्टि सक्षम होंगेI
करना
उिंत खाते का 2. गलत प्रववस्टि
तनपिान को समझना
3. सुधारात्मक
प्रववस्टि करना

व्यवहाररक प्रश्न जब सभी त्रुटियों का


पता लगाया जाता है
और पुस्टि की जाती
है तो उिंत खाते का
तनपिारा हो जाता है I

भशक्षक अभ्यास से
एक व्यावहाररक प्रश्न
लेगा और श्वेतपि छात्र ििात में भाग
पर छात्र को लेंगे और समाधान
समझाकर त्रुटि को को नोि करें गे
सध
ु ारे गा।

मूलयाांकन
पुनकत िन :
छात्र तनम्नभलखखत प्रश्नों का उिर दे ने में सक्षम हैं
1. तलपि का मतलब।
2. तलपि को प्रभाववत करने वाली त्रटु ियां
3. त्रुटियों का सध
ु ार करें
4. उिन्त खाता बनाइए

14
गह
ृ कायष/असाइनमेंट
प्र. आयोग की त्रुटियों की व्याख्या कीस्जए तिा इसके दो उदाहरण दीस्जए।
प्र. तनम्नभलखखत त्रुटियों को सुधार कर उिन्त खाता बनायें।
1. तन:शल
ु क नमन
ू े के रूप में ववतररत 5,000 रु. का माल बटहयों में दजत नहीं ककया
गया।
2. थवामी द्वारा तनजी उपयोग के भलए तनकाला गया माल 2,000 रुपये पुथतकों में
दजत नहीं ककया गया।
3. 6,000 रुपये के देनदार से प्राप्त बबल उसके खाते में पोथि नहीं ककया गया िा।
4. कुल ररिनत इनवित बक
ु 1,200 रुपये ररिनत आउिवित अकाउं ि में पोथि ककया गया
िा।
5. रीमा से नकद प्राप्त करने पर 700 रुपये की छूि को पथ
ु तकों में 70 रुपये के रूप
में दजत ककया गया।

15
As Per Revised
CBSE Curriculum
2023-24
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ANIMATED & CLASSROM TEACHING VIDEOS PLAYLISTS
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ANIMATED VIDEOSPLAYLISTS (CLASS 1)


Class 1 EVS(EnglishLanguage)(CBSE) Click here for playlist
Class 1 Mathematics (EnglishLanguage)(CBSE) Click here for Playlist
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Class 2 EVS (EnglishLanguage)(CBSE) Click here for Playlist
Class 2 Mathematics (EnglishLanguage)(CBSE) Click here for Playlist
Class 2 EVS(HindiLanguage)(CBSE) Click here for Playlist
Class 2 Mathematics (Hindi Language)(CBSE) Click here for Playlist

ANIMATED VIDEOS PLAYLISTS (CLASS 3)


Class 3 Mathematics (EnglishLanguage)(CBSE) Click here for Playlist
Class 3 EVS (EnglishLanguage)(CBSE) Click here for Playlist
Class 3 EVS (HindiLanguage)(CBSE) Click here for Playlist
Class 3 Mathematics (HindiLanguage)(CBSE) Click here for Playlist

ANIMATED VIDEOS PLAYLISTS (CLASS 4)


Class 4 Mathematics (EnglishLanguage)(CBSE) Click here for Playlist
Class 4 EVS(EnglishLanguage)(CBSE) Click here for Playlist
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Class 4 General Science (CBSE) Click here for Playlist

ANIMATED VIDEOS PLAYLISTS (CLASS 5)


Class 5 Mathematics (EnglishLanguage)(CBSE) Click here for Playlist
Class 5 Science (EnglishLanguage)(CBSE) Click here for Playlist
Class 5 Mathematics(HindiLanguage)(CBSE) Click here for Playlist
Class 5 Science (HindiLanguage)(CBSE) Click here for Playlist

CLASSROOM TEACHING VIDEOS PLAYLISTS (CLASS 5)


Class 5 General Science (CBSE) Click here for Playlist
Class 5 EVS (CBSE) Click here for Playlist
ANIMATED VIDEOS PLAYLISTS(CLASS 6)
Class 6 Mathematics (EnglishLanguage)(CBSE) Click here for Playlist
Class 6 Social Science (EnglishLanguage)(CBSE) Click here for Playlist
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Class 6 Science All Chapters (CBSE) Click here for Playlist

CLASSROOM TEACHING VIDEOS PLAYLISTS (CLASS 6)


Class 6 Mathematics (CBSE) Click here for Playlist
Class 6 Social Science (CBSE) Click here for Playlist
Class 6 Sanskrit (CBSE) Click here for Playlist
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Class 6 Science (CBSE) Click here for Playlist

ANIMATED VIDEOS PLAYLISTS (CLASS 7)


Class 7 Science(CBSE) Click here for Playlist
Class 7 Mathematics(CBSE) Click here for Playlist
Class 7 Social Science(CBSE) Click here for Playlist
Class 7 Mathematics(CBSE) Click here for Playlist
Class 7 Science (CBSE) Click here for Playlist

CLASSROOM TEACHING VIDEOS PLAYLISTS (CLASS 7)


Class 7 Science (CBSE) Click here for Playlist
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Class 7 Sanskrit (CBSE) Click here for Playlist
Class 7 Social Science (CBSE) Click here for Playlist
Class 7 Mathematics (CBSE) Click here for Playlist

ANIMATED VIDEOS PLAYLISTS (CLASS 8)


Class 8 Science(CBSE) Click here for Playlist
Class 8 Mathematics(CBSE) Click here for Playlist
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Class 8 Mathematics(CBSE) Click here for Playlist
Class 8 Science(CBSE) Click here for Playlist

CLASSROOM TEACHING VIDEOS PLAYLISTS (CLASS 8)


Class 8 Hindi (CBSE) Click here for Playlist
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ANIMATED VIDEOS PLAYLISTS (CLASS 9)


Class 9 Biology(CBSE) Click here for Playlist
Class 9 Physics(CBSE) Click here for Playlist
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Class 9 Social Science (CBSE) Click here for Playlist
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Class 9 Science (CBSE) Click here for Playlist

CLASSROOM TEACHING VIDEOS PLAYLISTS (CLASS 9)


Class 9 Social Science (CBSE) Click here for Playlist
Class 9 Mathematics(CBSE) Click here for Playlist
Class 9 English (CBSE) Click here for Playlist
Class 9 Hindi (CBSE) Click here for Playlist

ANIMATED VIDEOS PLAYLISTS (CLASS 10)


Class 10 Biology (CBSE) Click here for Playlist
Class 10 Physics (CBSE) Click here for Playlist
Class 10 Chemistry (CBSE) Click here for Playlist
Class 10 Social Science (CBSE) Click here for Playlist
Class 10 Mathematics(CBSE) (English Language) Click here for Playlist
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CLASSROOM TEACHING VIDEOS PLAYLISTS (CLASS 10)


Class 10 English (CBSE) Click here for Playlist
Class 10 Hindi (CBSE) Click here for Playlist
Class 10 Mathematics (CBSE) Click here for Playlist
Class 10 Social Science (CBSE) Click here for Playlist
Class 10 Magical Science Board Exam Preparation in 1 min (CBSE) Click here for Playlist
Class 10: Science (CBSE) Click here for Playlist

ANIMATED VIDEOS PLAYLISTS (CLASS 11)


Class 11 Physics (CBSE) (English Language) Click here for Playlist
Class 11 Chemistry (CBSE) (English Language) Click here for Playlist
Class 11 Biology (CBSE) (English Language) Click here for Playlist
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Class 11Micro Economy (CBSE) (English Language) Click here for Playlist

CLASSROOM TEACHING VIDEOS PLAYLISTS (CLASS 11)


Class 11Mathematics (CBSE) Click here for Playlist
Class 11 Accounts (CBSE) Click here for Playlist
Class 11 Business Studies (CBSE) Click here for Playlist
Class 11 Hindi (CBSE) Click here for Playlist
Class 11 Psychology (CBSE) Click here for Playlist
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Class 11 English (CBSE) Click here for Playlist
Class 11 Biology (CBSE) Click here for Playlist
Class 11 Biology Shorts (CBSE) Click here for Playlist

ANIMATED VIDEOS PLAYLISTS (CLASS 12)


Class 12 Physics (CBSE) Click here for Playlist
Class 12 Chemistry (CBSE) Click here for Playlist
Class 12 Biology(CBSE) Click here for Playlist
Class 12 Macro Economy (CBSE) Click here for Playlist
Class 12Economic (CBSE) Click here for Playlist
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CLASSROOM TEACHING VIDEOS PLAYLISTS (CLASS 12)


Class 12 CHEMISTRY (CBSE) Click here for Playlist
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NEET Biology in 1 min Click here for Playlist
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