Check the CBSE Class 9th Elements of Book Keeping Syllabus for the ongoing term 2 of the session 2021-22 here. Check the full syllabus to know the names of chapters and the project work to be covered in term 2. Prepare for the upcoming CBSE Class 9 Elements of Book Keeping Term 2 Exam according to the course content mentioned in the syllabus. We have provided the CBSE Class 9 Elements of Book Keeping Term 2 Syllabus for download in PDF.
CBSE Class 9 Elements of Book Keeping (Code - 254) Syllabus 2021-22 for Term 2:
Subjective Question Paper
Theory - 35 Marks
Duration - 2 Hours
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.
| Unit |
| Marks |
| V | Ledger | 12 |
| VI | Recording and posting of cash transaction | 12 |
| VII | Trial balance | 11 |
|
| Total | 35 |
|
| Project Work ( Part-2) | 15 |
CBSE Class 9 Term 2 Syllabus 2021-22 (All Subjects)
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 objective 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)
This syllabus can be downloaded from the following direct link:
| CBSE Class 9 Elements of Book Keeping Term 2 Syllabus 2021-22 (PDF) |
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