CBSE Class 9 Elements of Book keeping and Accounting Syllabus 2024-25 (PDF Download)

CBSE Class 9 Elements of Book keeping and Accounting Syllabus 2024-25

ELEMENTS OF BOOK-KEEPING AND ACCOUNTANCY (CODE NO. 254)

CLASS-IX (2023-24)

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.

 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;

  1. Your pocket money
  2. Help your parent to maintain one month cash statement (OR any other topic related to the course content)

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