Secondary School Certificate Examination (IX-X) Elements of Book Kepping and Accountancy 2018-19

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CBSE Curriculum for Secondary School Certificate Examination (IX-X) Elements of Book Kepping and Accountancy 2018-19

(II) ELEMENTS OF BOOK-KEEPING AND ACCOUNTANCY (CBSE)
(CODE NO. 254) CLASS-IX
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                    210 Periods
Unit Contents Marks Periods
1 Introduction to Book Keeping and Accounting 8 25
2 Accounting Equation effects 8 25
3 Nature of Accounts and Rules for debit and credit 8 25
4 Journal 12 35
5 Ledger 11 35
6 Recording and posting of cash transactions 12 35
7 Trial balance 11 30
Total 70 210
Project 30 30
CBSE Unit 1 : Introduction to Book keeping and Accounting         25 Periods    08 Marks
Content Learning Outcomes
Introduction to Book Keeping and Accounting : Need, objectives, advantages The learners would be able to :
● Identify the need of Book Keeping.
● Understand the Objectives of Book Keeping.
● Appreciate the advantages of Book Keeping.
● Describe the meaning, objectives and advan- tages of accounting.
CBSE Unit 2 : Accounting Equation effects                                   25 Periods    08 Marks
Content Learning Outcomes
Accounting Equation effects : Business entity Concept, dual aspect of transaction and the accounting    equation,    effect of transactions on accounting equation. The learners would be able to :
● Understand the importance of business entity concept
● Explain the concept of accounting equation and appreciate that every transaction affects the accounting equation
CBSE Unit 3 : Nature of Accounts and Rules of Debit and Credit    25 Periods    08 Marks
Content Learning Outcomes
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) The learners would be able to :
● Understand the Classification of accounts
● Explain the rules of debit and credit
● Apply the rules of debit and credit
● Prepare the accounting vouchers with the help of supporting documents
CBSE Unit 4 : Journal                                                        35 Periods    12 Marks
Content Learning Outcomes
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) The learners would be able to :
● Understand the need for journal
● Develop the understanding of recording of transactions in journal
● Explain the importance of preparing subsidiary books.
CBSE Unit 5 : Ledger                                                         35 Periods    11 Marks
Content Learning Outcomes
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.		 The learners would be able to :
● Explain the concept of ledger and its impor- tance in accounting process.
● 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   35 Periods    12 Marks
Content Learning Outcomes
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. The learners would be able to :
● Explain the purpose of maintaining a cash book
● Develop the skill of preparing the format of 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
CBSE Unit 7 : Trial Balance                                                          30 Periods    11 Marks
Content Learning Outcomes
Trial Balance : Purpose and Preparation (Only Balance Method; No suspense Account) The learners would be able to :
● State the need and objective of preparing trial balance
● Develop the skill of preparing trial balance by balance method
Project  Work
Project – I                                                                       15 Periods                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 Periods                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)
(II) ELEMENTS OF BOOK-KEEPING AND ACCOUNTANCY
(CODE NO. 254) CLASS-X
Objective : The main objective of this paper is to enable the students to understand the
fundamental principles and develop skills of preparing and maintaining simple books of accounts from given details.
One Paper                        3 Hours                  70 Marks                    210 Periods
Unit Contents Marks Periods
1 Capital and Revenue 8 25
2 Depreciation 12 35
3 Bank Reconciliation Statement 14 45
4 Bills of Exchange 10 25
5 Final Accounts 14 45
6 Accounting from Incomplete Records 12 35
Total 70 210
Project 30 30
Unit 1 : Capital and Revenue                                               25 Periods    08 Marks
Content Learning Outcomes
Capital and revenue : Capital and revenue receipts, capital and rev- enue expenditure and deferred revenue expenditure The learners would be able to :
● Recapitulate the meaning of the terms ‘Capi- tal’ and ‘Revenue’
● Appreciate the difference between capital and revenue receipts and capital and revenue expen- diture
● Acquire the knowledge about deferred revenue expenditure
Unit 2 : Depreciation                                                          35 Periods    12 Marks
Content Learning Outcomes
Depreciation : Need and methods of charging depreciation-straight line and Diminishing balance method (no change in the method) The learners would be able to :
● Explain the necessity of providing depreciation on fixed assets
● Develop the skill of using the different meth- ods i.e. straight line and diminishing balance for computing depreciation
● Prepare fixed assets accounting using straight line and diminishing balance method of charging depreciation
Unit 3 : Bank Reconciliation Statement                               45 Periods    14 Marks
Content Learning Outcomes
Bank Reconciliation Statement : Meaning Preparation of BRS with the given cash book / pass book balance The learners would be able to :
● Understand the concept of bank reconciliation statement
● Appreciate the need of preparing bank recon- ciliation statement
● Develop understanding of preparing bank rec- onciliation statement
Unit 4 : Bills of Exchange                                                    25 Periods    10 Marks
Content Learning Outcomes
Bill of Exchange  :  Nature  and use of Bills  of Exchange, Terms used in Bills of Exchange. simple transactions related to bills of exchange (No dishonour, retiring & renewal of the bill) The learners would be able to :
● Acquire the knowledge of using bills of ex- change for financing business transactions
● Understand the need of Bills of exchange in business
● State the meaning of different terms used in bills of exchange and their implication in accounting
● Develop in the skill of journalising simple bill transactions in the book of creditor and debtor
Unit 5 : Final Accounts                                                        45 Periods    14 Marks
Content Learning Outcomes
Final Accounts : Preparation of Trading and Profit & loss Account and Balance Sheet of Sole trader. Adjustment for closing stock only. [amount of closing stock to be given] The learners would be able to :
● State the meaning of financial statements & the purpose they serve for a sole proprietor.
● Develop the skill of preparing Trading Account and calculating gross profit.
● Develop the skill of preparing Profit & Loss Account and calculating the net profit
● Explain the need for preparing ‘Balance Sheet’.
● Understand the techniques of preparing the ‘Balance Sheet’.
● Develop the understanding to the simple adjustment for closing stock
Unit 6 : Accounting from Incomplete Records                      35 Periods    12 Marks
Content Learning Outcomes
Accounting from Incomplete Records : Meaning; preparation of statement of Profit, statement of affairs. [statement of affairs method only] The learners would be able to :
● State the meaning of incomplete records
● Understand the uses and limitations of incom- plete records
● Develop the skill of computation of profit / loss by preparing Statement of Profit
● Develop the skill of preparing ‘Statement of Affairs’ and ascertain the position of the busi- ness on a particular date.
Project  Work
Project – I                                                                       15 Periods                15 Marks
Identify  20  items  and  classify  them  as  capital  and revenue  receipts,  capital  and  revenue
expenditure and deferred revenue expenditure (OR any other topic related to the course content)
Project –II                                                                       15 Periods                15 Marks
Make a statement of affairs for incomplete records of a small shop.
(OR any other topic related to the course content)

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