CBSE Class 9 Elements of Book Keeping and Accountancy Syllabus 2025-26 PDF Download; Check Marking Scheme

Overview

Details

Board Name:

Central Board of Secondary Examination

Class:

9

Subject:

Elements of Book Keeping and Accountancy

Subject Code: 

254

Total Marks:

100 Marks

Theory Marks:

70 Marks

Project Marks: 

30 Marks 

Exam Duration:

3 Hours

Total Parts:

2 (Theory & Internal)

Units

Topics

Marks

1.

Introduction to Book Keeping and Accounting 

8

2.

Accounting Equation effects

8

3.

Nature of Accounts and Rules for debit and credit 

8

4.

Journal

12

5.

Ledger

11

6.

Recording and posting of cash transactions

12

7.

Trial balance

11

Total

70

Practical

30

Unit 1: Introduction to Book keeping and Accounting  (08 Marks) 

Content: Introduction to Book Keeping and Accounting : Need, objectives, advantages

Learning Outcomes: The learners would be able to : 

● Identify the need of Book Keeping. 

● Understand the Objectives of Book Keeping. 

● Appreciate the advantages of Book Keeping. 

● Describe the meaning, objectives and advantages of accounting. 

Unit 2: Accounting Equation Effects  (08 Marks) 

Content: Accounting Equation effects: Business entity Concept, dual aspect of transaction and the accounting equation, effect of transactions on accounting equation.

Learning Outcomes: The learners would be able to : 

● Understand the importance of business entity concept 

● Explain the concept of accounting equation and appreciate that every transaction affects the accounting equation 

Unit 3: Nature of Accounts and Rules of Debit and Credit  (08 Marks) 

Content: Nature of Accounts and Rules of debit and credit : Classification of accounts, rules debit and credit, preparation of accounting vouchers and supporting documents (Bills, cash memo, debit note, credit note) 

Learning Outcomes: The learners would be able to : 

● Understand the Classification of accounts 

● Explain the rules of debit and credit 

● Apply the rules of debit and credit 

● Prepare the accounting vouchers with the help of supporting documents

Unit 4: Journal  (12 Marks) 

Content: Journal : Need for journal, journal entries (no compound entries), subsidiary books (Cash book, purchase book, sales book, purchase return book, sales return book and journal proper) 

Learning Outcomes: The learners would be able to : 

● Understand the need for journal 

● Develop the understanding of recording of transactions in journal 

● Explain the importance of preparing subsidiary books.

Unit 5: Ledger  (11 Marks) 

Content: Ledger : Definition and importance, relation between journal and ledger. Meaning of posting, guiding rules procedure of posting transactions from journal to ledger and balancing of accounts.

Learning Outcomes: The learners would be able to : 

● Explain the concept of ledger and its importance in the accounting process. 

● Appreciate the relationship between journal and ledger. 

● Develop the understanding for posting of transactions and balancing of accounts. 

● Explain the meaning of ledger posting

● Understand the procedure of ledger posting

Unit 6: Recording and Posting of Cash Transactions  (12 Marks) 

Content: Recording and posting of cash transactions : Necessity of cash book and its preparation. Simple cash book and cash book with cash and discount column. Petty cash book with imprest system.

Learning Outcomes: The learners would be able to : 

● Explain the purpose of maintaining a cash book 

● Develop the skill of preparing the format of different types of cash books 

● Understand the method of recording cash transactions in simple cash book, double column cash book (cash book with cash and discount column) and petty cash book 

● Understand the concept of imprest system 

● Develop the skill of maintaining petty cash book on imprest system

Unit 7: Trial Balance  (11 Marks) 

Content: Trial Balance : Purpose and Preparation (Only Balance Method; No suspense Account) 

Learning Outcomes: The learners would be able to : 

● State the need and objective of preparing trial balance 

● Develop the skill of preparing trial balance by balance method 

Practical

The project will be evaluated on the following parameters:  

Maximum Marks- 30

Project 1

1.

Prepare a pictorial/verbal dictionary of accounting terms 

OR

Prepare subsidiary books 

OR

Diagrammatic presentation of principles of accounting (Or any other topic related to the course content)

15 Marks

Project 2

2.

Preparation of a Cash Book of:

i. Your pocket money 

ii. Help your parent to maintain one month cash statement 

(OR any other topic related to the course content)

15 Marks

Download CBSE Class 9 Elements of Book Keeping and Accountancy Syllabus 2025-2026 PDF