NBSE Class 9 Bookkeeping & Accountancy 2019 Question Paper

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Disclaimer: The given NBSE Class 9 Bookkeeping & Accountancy 2019 question paper has been sourced from NBSE


Total marks : 70 || Time : 3 hours

General instructions:

i) Approximately 15 minutes is allotted to read the question paper and revise the answers.
ii) The question paper consists of 28 questions. All questions are compulsory.
iii) Internal choice has been provided in some questions.
iv) Marks allocated to every question are indicated against it.

N.B: Check that all pages of the question paper is complete as indicated on the top left side.

Choose the correct answer from the given alternatives:

1. Accounting cycle includes (1)

(a) recording
(b) classification
(c) summarizing
(d) all the above

2. Expenses which have been paid in advance are (1)

(a) outstanding expenses
(b) prepaid expenses
(c) trade expenses
(d) miscellaneous expenses

3. A business is considered to be having an indefinite life according to (1)

(a) accounting period concept
(b) dual aspect concept
(c) going concern concept
(d) business entity concept

4. The rule of real account is (1)

(a) debit all expenses and credit all incomes
(b) debit what comes in and credit what goes out
(c) debit the receiver and credit the giver
(d) debit the giver and credit the receiver

5. Which of the following is representative personal account? (1)

(a) Kevi’s account
(b) bank account
(c) cash account
(d) prepaid insurance account

6. While posting in personal account from the purchases book, posting is done on (1)

(a) debit side
(b) credit side
(c) asset side
(d) liability side

7. Cash taken by the proprietor should be credited to (1)

(a) capital account
(b) cash account
(c) personal account
(d) drawings account

8. The word ‘imprest’ means (1)

(a) payment in advance
(b) payment afterwards
(c) payment on due date
(d) none of these

9. Which of these is not a contra entry in cash book? (1)

(a) cash deposited into bank
(b) cash withdrawn from bank
(c) cash withdrawn from bank for personal use
(d) opening current account with the bank

10. Which item shows a debit balance in the trial balance? (1)

(a) purchase return
(b) salary outstanding
(c) sales
(d) prepaid expense

Answer the questions in about 20-30 words:

11. Mention any two characteristics of book keeping. (2)

12. What is meant by source documents in accountancy? (2)

13. What is an account? (2)

14. What is a cash book? (2)

15. Define trial balance. (2)

Answer the questions in about 30-50 words:

17. Write the advantages of cash basis of accounting. (3)

18. Explain any three basic accounting concepts. (3)

19. State any three features of vouchers. (3)

20. Explain the classification of real accounts. (3)

21. Explain any three rules of posting from subsidiary books. (3)

22. Write a note on double column cash book and draw its format. (3)

Answer the questions in about 70-100 words:

23. a. Explain the process of book-keeping. (5)
b. Explain the objectives of accountancy.

24. a. Prepare accounting equations on the basis of the following: (5)

i) Started business with cash Rs 1,00,000
ii) Purchased furniture for cash Rs 25,000
iii) Sold goods (costing Rs 8,000) to Raju for cash Rs 12,000
iii) Additional capital introduced Rs 20,000
iv) Commission received in advance Rs 3,000


b. Explain two categories which affect the accounting equation.

25. a. Journalise the following transactions: (5)`

August 1Commence business with cash1,30,000
August 2Purchased goods for cash60,000
August 3Bought goods from Toshi40,000
August 4Drew cash from bank for office3,000
August 10Bought furniture by cheque8,000


b. Explain the classification of accounts as per modern approach.

26. a. Enter the following transactions in Purchase book for the year 2015: (5)

January 5Bought goods from Kekhrie on credit for Rs 20,000
January 13Purchased goods fromTheja Industries on credit of the list price of  Rs 16,000. Less 20% trade discount
January 18Purchased furniture for Rs 6,000 for office use
January 28Purchased from Amen for Rs 12,000 at 12 1⁄2 % discount.


b. What is meant by balancing of an accounts in ledger? Explain in brief the procedures to close the various accounts. (2+3=5)

27. a. Enter the following transactions in the cash book with cash and bank column: (5)

May 1Balance of cash11,800
Bank balance11,000
May 2Cash purchases7,000
May 3Goods sold for cash2,000
May 7Cash deposited into bank1,000
May 10Drew from bank for office use2,000


b. Explain the system of petty cash book.

28. a. Prepare a trial balance with the following ledger balances as on 31st March, 2013: (5)` `

Capital1,00,000Discount allowed500
Machinery25,500Discount received500
Return outwards5,000Debtors3,000


b. Discuss any five limitations of trial balance.


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