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Elements of Book Keeping and Accountancy Class 9 Syllabus 2023-24: Class 9 Elements of Book Keeping and Accountancy Syllabus prescribed by CBSE for the 2023-24 session is provided in this article. You can check the detailed syllabus here to understand the course structure, course contents, and details of practical/project work. Students can check the complete syllabus of CBSE Class 9 Elements of Book Keeping and Accountancy here and also download the same in PDF from the link provided towards the end of this article.
CBSE Class 9 Elements of Book Keeping and Accountancy Course Structure 2023-24
|
Annual Examination |
70 Marks |
|
Practical/Project |
30 Marks |
|
Total |
100 Marks |
Time Allowed for theory Paper – 3 Hours
Also Read: CBSE Class 9 Syllabus 2023-24 of All Subjects
CBSE Class 10 Elements of Book Keeping and Accountancy (Code 254) Syllabus 2023-24
Unit-wise weightage distribution to be followed is as below:
|
Unit |
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 |
Course Contents:
Unit 1: Introduction to Book keeping and Accounting
|
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
|
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
|
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
|
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
|
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
|
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
|
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)
You can also download this syllabus in PDF format from the link provided below:
Also Read:
