Download here the CBSE Term 2 syllabus from the 9th Elements of Book Keeping class. Review the syllabus to understand the course structure and properly prepare for the 2022 second quarter exam.
CBSE Class 9 Curriculum Elements of Term 2 of Bookkeeping 2021-22
Check out the CBSE class 9 bookkeeping curriculum for current period 2 of session 2021-22 here. Please refer to the full syllabus for chapter names and project work to be covered in period 2. Prepare for the next CBSE Class 9 Elements of Book Keeping Term 2 exam according to the course content mentioned in the syllabus. We have provided the CBSE Class 9 Elements of Book Keeping Term 2 syllabus for download in PDF.
CBSE Class 9 Elements of Book Keeping (Code – 254) Syllabus 2021-22 for period 2:
Role of subjective questions
Theory – 35 points
Duration – 2 hours
Objective: The main objective of this article is to enable students to understand fundamental principles and develop skills to prepare and maintain simple account books from given details.
|
Unit |
Trademarks |
|
|
V |
Ledger |
12 |
|
US |
Registration and accounting of cash transactions |
12 |
|
VII |
Trial balance |
eleven |
|
Total |
35 |
|
|
Project work (Part 2) |
fifteen |
CBSE Class 9 Term 2 Syllabus 2021-22 (All subjects)
Unit V: Ledger
|
Content |
Learning result |
|
Ledger: Definition and importance, relationship between journal and ledger. Posting meaning, transaction posting guide rules procedure from journal to general ledger and account balance. |
Students will: ● Explain the general ledger concept and its importance in the accounting process. ● Appreciate the relationship between the journal and the ledger. ● Develop an understanding of transaction accounting and account balancing. ● Explain the meaning of the general ledger posting. ● Understand the general ledger posting procedure. |
Unit VI: Registration and accounting of cash transactions
|
Content |
Learning result |
|
Registration and accounting of cash transactions: Need for a cash book and its preparation. Simple cash book and cash book with cash and discount column. Petty cash book with advance payment system. |
Students will: ● Explain the purpose of keeping a cash book. ● Develop the ability to prepare the format of different types of cash books. ● Understand the method of recording cash transactions in a single cash book, a double column cash book (cash book with cash and discount column), and a petty cash book. ● Understand the concept of the advance system. ● Develop the ability to maintain the petty cash book in the advance system. |
Unit VII: Trial Balance
|
Content |
Learning result |
|
Trial Balance – Purpose and Preparation (Balance method only; no transient account) |
Students will: ● Indicate the need and the objective of preparing the trial balance. ● Develop the ability to prepare trial balance using the balance method. |
Project work:
There would be only one project for the Academic Session. The project work will be divided into two parts, that is, period I (15 points) and period II (15 points). The teacher should help the students to identify any project of the given topics:
Project – I Prepare a pictorial / verbal dictionary of accounting terms OR Prepare subsidiary books OR Schematic presentation of accounting principles OR any other topic related to the course content)
Project – II Preparation of a cash book of:
your pocket money
ii. Help your parents keep a one month cash statement (Or any other topic related to the course content)
This curriculum can be downloaded from the following direct link:
Also check:
NCERT Books for All Subjects in Class 9 (Latest Edition)
NCERT solutions for all subjects in class 9
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