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