CBSE Class 9th Elements of Book Keeping and Accountancy Syllabus 2025-26: The CBSE Board has released the ninth-grade curriculum for 2025–2026. Elements of Book Keeping and Accountancy is another significant course that gives children the chance to explore their creative side. The syllabus for the 2025–2026 academic year states that there would be a practical component worth 30 marks and a conceptual component worth 70 marks. Using medium and method allows theory and practice to relate to and enhance each other. Students' chapters and units of study for the session are described in the syllabus. The PDF is available to students by clicking the link below. Students can choose to download and store it for later use.
Objective: The main objective of this paper is to enable the students to understand the fundamental principles and to develop skills of preparing and maintaining simple books of accounts from given details.
CBSE Class 9 Elements of Book Keeping and Accountancy Syllabus 2025-26: Key Highlights
| 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) |
CBSE Class 9 Elements of Book Keeping and Accountancy: Detailed Syllabus 2025-26
There will be two papers in the subject:
- Theory: 70 marks
- Practical : 30 marks
| 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 |
Elements of Book Keeping and Accountancy Class 9 Theory Syllabus
The complete Elements of Book Keeping and Accountancy syllabus for class 9 CBSE board 2025–2026 is given, along with a PDF download link. The CBSE Board developed the curriculum with the 2025–2026 academic year in mind.
| 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 |
CBSE 2025-26 Class 9 Practical Syllabus of Elements of Book Keeping and Accountancy
Check the table below to know the detail practical curriculum of Elements of Book Keeping & Accountancy Class 9 CBSE Board:
| 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 |
To download the CBSE Class 9 Elements of Book Keeping and Accountancy Syllabus 2025-26, click on the link below
Download CBSE Class 9 Elements of Book Keeping and Accountancy Syllabus 2025-2026 PDF |
Also Check:
Comments
All Comments (0)
Join the conversation