Accountancy Syllabus Class 9 Simplified (2024-25)
ELEMENTS OF BOOK-KEEPING AND ACCOUNTANCY (CODE NO. 254) for 2024-25
100 Marks -- 70 Marks Theory + 30 Marks Project
Units and Marks
- Introduction to Book-Keeping and Accounting - 8 Marks
- Accounting Equation effects - 8 Marks
- Nature of Accounts and Rules for debit and credit - 8 Marks
- Journal - 12 Marks
- Ledger - 11 Marks
- Recording and posting of cash transactions - 12 Marks
- Trial balance - 11 Marks
Project - 30 Marks
The presentation of syllabus has been simplified for students so that they know exactly, what needs to be done.
Unit 1: Introduction to Book-keeping and Accounting
Introduction to Book-Keeping and Accounting: Need, objectives, advantages
Unit 2: Accounting Equation Effects
Accounting Equation effects: Business entity Concept, dual aspect of transaction and the accounting equation, effect of transactions on accounting equation.
Unit 3: Nature of Accounts and Rules of Debit and Credit
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).
Unit 4: Journal
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)
Unit 5: Ledger
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.
Unit 6: Recording and Posting of Cash Transactions
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.
Unit 7: Trial Balance
Trial Balance: Purpose and Preparation (Only Balance Method; No suspense Account)
Note: On this website, You may study notes from Class 11 topics already linked here, for different topics. Rest of the sub-topics, You may cover from NCERT book of Class 11.
Accountancy Syllabus Class 9 Simplified (2024-25)
Project Work
Project – I
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
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)
Check your understanding
You may do the learning activities of the topics covered: