CBSE Class 9th Elements of Book Keeping Syllabus 2021-22 PDF

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