CBSE Class 9 Elements of Book Keeping and Accountancy Term-Wise Syllabus 2021-22: Download in PDF

Get the CBSE Class 9th Elements of Book Keeping and Accountancy Revised Syllabus 2021-202. This syllabus includes the details of the course structure for terms 1 and 2.

Created On: Oct 26, 2021 11:29 IST
CBSE Class 9 Elements of Book Keeping and Accountancy Revised Syllabus 2021-2022
CBSE Class 9 Elements of Book Keeping and Accountancy Revised Syllabus 2021-2022

CBSE Class 9th Elements of Book Keeping and Accountancy for Term 1 and Term 2 of the current academic session 2021-2022 can be downloaded from here in PDF format. This is the revised syllabus that was released post the announcement of term-wise assessment scheme in CBSE Class 9th. Students must check this syllabus thoroughly to know the examination details and course curriculum for the two terms.

CBSE Class 9th Elements of Book Keeping and Accountancy (Code 254) (2021-22)

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.

TERM-I

Unit

MCQ Based Question Paper

Theory - 35 Marks

Duration - 90 minutes

Marks

I

Introduction to Book keeping and Accounting

8

II

Accounting Equation Effects

8

III

Nature of Accounts and Rules of Debit and Credit

8

IV

Journal

11

 

Total

35

 

Project Work ( Part-1)

15

 

 

 

There would be only one project for the academic Session. The project work would be divided into two parts i.e. Term I (15 marks) and Term II (15 marks).

Also Check CBSE Class 9 Revised Syllabus 2021-2022 for Term 1 & Term 2 (All Subjects)

Unit I: Introduction to Book keeping and Accounting

Content

Learning Outcome

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

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 II: Accounting Equation Effects

Content

Learning Outcome

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

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 III: Nature of Accounts and Rules of Debit and Credit

Content

Learning Outcome

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)

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

● Appreciate the advantages of Book Keeping.

● Describe the meaning, objectives and advantages of accounting.

Unit IV: Journal

Content

Learning Outcome

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

The learners would be able to:

● Understand the need for journal

● Develop the understanding of recording of subsidiary books

TERM-II

Unit

Subjective Question Paper

Theory - 35 Marks

Duration - 2 Hours

Marks

V

Ledger

12

VI

Recording and posting of cash transaction

12

VII

Trial balance

11

 

Total

35

 

Project Work ( Part-2)

15

 

 

 

Unit V: Ledger

Content

Learning Outcome

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.

The learners would be able to:

● Explain the concept of ledger and its importance in 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 VI: Recording and Posting of Cash Transactions

Content

Learning Outcome

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.

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 VII: Trial Balance

Content

Learning Outcome

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

The learners would be able to:

● State the need and objecƟve of preparing trial balance

● Develop the skill of preparing trial balance by balance method

Project Work:

There would be only one project for the academic Session. The project work would be divided into two parts i.e. Term I (15 marks) and Term II (15marks). The teacher should help students to identify any one project from the given topics:

Project – I 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)

Project – II 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)

CBSE Class 9 Elements of Book Keeping and Accountancy Syllabus 2021-2022 (Term 1 & Term 2)

You may also check the old syllabus of CBSE Class 9 Elements of Book Keeping and Accountancy to know what changes have been made to this syllabus while revising it for the new term-wise assessment scheme. Check the old syllabus from the following link:

CBSE Class 9 Elements of Book Keeping and Accountancy OLD Syllabus 2021-2022 (Released on 31st March)

Also Check: CBSE Class 9 Complete & Best Study Material for 2021-2022 Session

 

Comment (0)

Post Comment

1 + 1 =
Post
Disclaimer: Comments will be moderated by Jagranjosh editorial team. Comments that are abusive, personal, incendiary or irrelevant will not be published. Please use a genuine email ID and provide your name, to avoid rejection.