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Elements of Book-keeping and Accountancy Class 9 CBSE CBSE Topics and Syllabus

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Academic year:

Topics with syllabus and resources

100.00 Introduction to Book Keeping and Accounting

Need, objectives, advantages

200.00 Accounting Equating Effects

Business entity Concept, dual aspect of transaction and the accounting equation, effect of transaction on accounting equations.

300.00 Nature of Accounts and Rules for Debit and Credit

Classification of accounts, rules for debit and credit, preparation of vouchers and supporting documents(Bills, cash memo, debit note, credit note).

400.00 Journal

Need for journal, journal entries (no compound entries), subsidiary books (cash book, purchase book, sales book, purchase return book, sales return books and journal proper)

500.00 Project Term 1

Prepare a pictorial/ verbal dictionary of accounting terms.


Prepare subsidiary books


Diagrammatic presentation of principles of accounting

[OR any other topic that the teacher deems fit for the term related to the course content]

600.00 Ledger

Definition and importance, relation between journal and ledger. Meaning of posting, guiding rule for posting transactions, balancing of accounts.

700.00 Recording and Posting of Cash Transaction

Necessity of cash book and its preparation. Simple cash book and cash book with cash and discount column. Petty cash book and imprest system.

800.00 Trial Balance

Purpose and Preparation Only Balance Method; No suspense Account

900.00 Project Term 2

Prepare of a Cash Book of;

1. Your pocket money

2. Help your parent to maintain one month cash statement

[OR any other topic that the teacher deems fit for the term related to the course content]

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