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CBSE Class 9 Elements of Book-Keeping and Accountancy Syllabus 2020-2021 PDF

CBSE Class 9 Elements of Book-Keeping & Accountancy Syllabus for the new academic session, 2020-2021 is available here. Download the full syllabus in PDF here.

Apr 17, 2020 16:25 IST
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CBSE Class 9 Elements of Book-Keeping & Accountancy Syllabus
CBSE Class 9 Elements of Book-Keeping & Accountancy Syllabus

CBSE syllabus for the Class 9 Elements of Book-Keeping & Accountancy subject is provided here. With this syllabus, you can know the course scheme for the theory and practical assessment. To study this subject in an organised manner, it's important to follow the guidelines stated in this latest syllabus. We have also provided a link in this article from which you can download the full syllabus of Class 9 Elements of Book-Keeping & Accountancy in PDF and use it as and when required.

Check below the CBSE Class 9 Elements of Book-Keeping & Accountancy Syllabus 2020-2021:

Elements of Book-Keeping & Accountancy

Class-IX(2020-21)

(Code-254)

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.

Marks: 100

Time: 3 Hours

Theory: 70 Marks

Practical/ Project: 30 Marks

Unit

Contents

Marks

Periods

1

Introduction to Book Keeping and Accounting

8

25

2

Accounting Equation effects

8

25

3

Nature of Accounts and Rules for debit and credit

8

25

4

Journal

12

35

5

Ledger

11

35

6

Recording and posting of cash transactions

12

35

7

Trial balance

11

30

 

Total

70

210

 

Project

30

30

Also Check: CBSE Class 9 Syllabus of All Subjects for 2020-2021

Unit 1: Introduction to Book Keeping and Accounting                      25 Periods 08 Marks

Content

Learning Outcomes

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 2: Accounting Equation Effects                                                 25 Periods 08 Marks

Content

Learning Outcomes

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

● Describe the meaning, objectives and advantages of accounting.

Unit 3: Nature of Accounts and Rules of Debit and Credit                25 Periods 08 Marks

Content

Learning Outcomes

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

Unit 4: Journal                                                                                             35 Periods 12 Marks

Content

Learning Outcomes

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)

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                                                                                                35 Periods 11 Marks

Content

Learning Outcomes

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 6: Recording and Posting of Cash Transactions                             35 Periods 12 Marks

Content

Learning Outcomes

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 7: Trial Balance                                                                                    30 Periods 11 Marks

Content

Learning Outcomes

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

Project – I      15 Periods 15 Marks

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     15 Periods 15 Marks

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 also be downloaded in PDF format from the following link:

Download CBSE Class 9 Elements of Book-Keeping & Accountancy Syllabus 2020-2021

 

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