CBSE Class 9 Elements of Book keeping and Accounting Syllabus 2022-23
One Paper
3 Hours
70 Marks
210 Periods
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 |
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 |
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, |
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 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;
- Your pocket money
- Help your parent to maintain one month cash statement (OR any other topic related to the course content)
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Complete Syllabus | Class 9 Syllabus |