CBSE Class 9 Syllabus 2027 Elements of Book Keeping & Accountancy

FOR CBSE CLASS 9 SYLLABUS EXAM PREPARATION

CBSE Class 9 Syllabus
2027
Question Paper ·
Accountancy
EXAM YEAR TYPE SUBJECT

CBSE Class 9 Syllabus 2027 Question Paper Accountancy
DETAILS

Elements of Book Keeping

Notes · Sample Papers · Previous Year Papers · Mock Tests

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ELEMENTS OF BOOK-KEEPING AND ACCOUNTANCY (Subject Code 254)
CLASS-IX (2026-27)
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
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Unit Contents
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Marks
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1
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Introduction to Book Keeping and Accounting 8
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Accounting Equation effects 8

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3 Nature of Accounts and Rules for debit and credit 8
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Journal 12
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Ledger
Recording and posting of cash transactions
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12
7 Trial balance 11
Total 70

Project 30

Unit 1: Introduction to Book keeping and Accounting 08 Marks
Content Learning Outcomes
Introduction to Book Keeping and Accounting : The learners would be able to :
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Need, objectives, advantages ● Identify the need of Book Keeping.
● Understand the Objectives of Book Keeping.

e m ● Appreciate the advantages of Book Keeping.

l as ● Describe the meaning, objectives and
advantages of accounting.

Unit 2: Accounting Equation Effects ag 08 Marks
Content Learning Outcomes
Accounting Equation effects: Business entity The learners would be able to :
Concept, dual aspect of transaction and the ● Understand the importance of business entity
accounting equation, effect of transactions on concept
accounting equation. ● Explain the concept of accounting equation
and appreciate that every transaction affects
the accounting equation

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

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Content Learning Outcomes

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Nature of Accounts and Rules of debit and credit :
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The learners would be able to :
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Classification of accounts, rules debit and credit, ● Understand the Classification of accounts

las preparation of accounting vouchers
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● Explain the rules of debit and credit
● Apply the rules of debit and credit
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and supporting documents (Bills, cash memo, debit
a note, credit note) ● 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 The learners would be able to :
compound entries), subsidiary books (Cash book, ● Understand the need for journal
purchase book, sales book, purchase return book, ● Develop the understanding of recording of

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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 The learners would be able to :
between journal and ledger. Meaning of posting, ● Explain the concept of ledger and its importance
guiding rules procedure of posting transactions in accounting process.
from journal to ledger and balancing of accounts. ● 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 : The learners would be able to :
Necessity of cash book and its preparation. Simple ● Explain the purpose of maintaining a cash book
cash book and cash book with cash and discount ● Develop the skill of preparing the format of
column. Petty cash book with imprest system. 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 The learners would be able to :
Balance Method; No suspense Account) ● State the need and objective of preparing trial
balance
● Develop the skill of preparing trial balance by
balance method

Project Work

Project – I 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 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)

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