CBSE Class 9 Syllabus: The CBSE (Central Board of Secondary Education) has released the latest Class 9 syllabus, containing a list of main and elective subjects. From here students can access the Class 9 Elements of Book Keeping and Accountancy syllabus, along with a PDF link to download. The paper is designed to offer students an understanding of the fundamentals of commerce and accounting. Students can find details on the latest curriculum, unit-wise marks distribution, and other details from the syllabus.
The paper is of 100 Marks, in which 70 marks are allotted for the theory paper and 30 for practical and project work. The unit-wise specifics of the syllabus is shared below. Students can check and utilise the syllabus to prepare for the board exam.
CBSE Class 9 Syllabus 2026-27: Key Highlights
Given below are the key pointers shared for the CBSE Class 9 exam. As per the new NEP 2020 (National Education Policy) board exams will be conducted for both Class IX and X students. While the board exam is expected to commence in March, students can check out the relevant details shared below to keep themselves informed.
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Particulars
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Description
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Conducting Body
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Central Board of Secondary Examination
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Subject
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Elements of Book Keeping and Accountancy
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Class
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9
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Subject Code
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254
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Total Marks
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100 Marks
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Theory:
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70 Marks
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Practical/Project
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30 Marks
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Exam Duration
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3 Hours
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Official Website
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www.cbse.gov.in
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CBSE Class 9 Elements of Book Keeping and Accountancy Syllabus 2026-27: Marks Distribution
Given below is the unit-wise marks distribution for Class 9 Elements of Book Keeping and Accountancy as per the CBSE board. The paper will be conducted for 100 Marks in total, where students have to appear for a theory paper (70 Marks) and complete project work (30 Marks) to be evaluated accordingly during the boards.
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Unit No.
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Contents
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Marks
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1
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Introduction to Book Keeping and Accounting
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8
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2
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Accounting Equation effects
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8
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3
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Nature of Accounts and Rules for debit and credit
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8
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4
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Journal
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12
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5
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Ledger
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11
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6
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Recording and posting of cash transactions
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12
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7
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Trial balance
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11
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Theory Total
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70
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Project Work
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30
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Grand Total
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100
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CBSE Class 9 Elements of Book Keeping and Accountancy Syllabus 2026-27, Download PDF
As per the CBSE, the Elements of Book Keeping and Accountancy for Class 10, is divided into seven units. Each provides details on the fundamental concepts of the subject, along with guiding through concepts like accounting equation, rules of debit and credit cards etc. Check the detailed spread below:
Unit 1: Introduction to Book keeping and Accounting-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-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
Unit 3: Nature of Accounts and Rules of Debit and Credit-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-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,
The learners would be able to :
● Understand the need for journal
● Develop the understanding of recording of sales return book and journal proper) transactions in journal
● Explain the importance of preparing subsidiary Books.
Unit 5: Ledger-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-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-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
CBSE Class 9 Elements of Book Keeping and Accountancy: Project Work
The practical work is assessed by the school authority and carries 20 Marks overall. All students have to submit a project on the topics shared below:
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Prepare a pictorial/verbal dictionary of accounting terms
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Prepare subsidiary books
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Diagrammatic presentation of principles of accounting
(Or any other topic related to the course content)
Project – II 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)
Class 9 students can access the complete Elements of Book-Keeping and Accountancy syllabus, along with its PDF from the link shared below: