Disclaimer: The given NBSE Class 9 Bookkeeping & Accountancy 2017 question paper has been sourced from NBSE
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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 are complete as indicated on the top left side.
Choose the correct answer from the given alternatives:
1. Users of accounting include (1)
(a) customers
(b) lenders
(c) creditors
(d) all of these
2. When information about two different enterprises has been prepared and presented in a similar manner, the information exhibits the characteristics of (1)
(a) verifiability
(b) relevance
(c) reliability
(d) none of these
3. Purchasing pocket transistor for proprietor’s son will (1)
(a) increase assets and capital
(b) decrease assets and decrease capital
(c)decrease assets and liability
(d) decrease assets and increase capital
4. A voucher is prepared for (1)
(a) cash received and paid
(b) cash or credit sales
(c) cash or credit purchases
(d) all of these
5. The word ‘imprest’ means (1)
(a) payment in advance
(b) payment afterwards
(c) pay on due date
(d) none of these
6. Columns for individual expenses are prepared only in a (1)
(a) simple column cash book
(b) double column cash book
(c) petty cash book
(d) traditional cash book
7. Interest on drawing increases (1)
(a) liability and decreases capital
(b) assets and decreases capital
(c) expenses and decreases liability
(d) and decreases capital
8. Wages owing is (1)
(a) personal account
(b) impersonal account
(c) real account
(d) nominal account
9. Which of these error is neutralized by the effect of another error (1)
(a) omission in original books
(b) principle
(c) compensating
(d) all the above
10. Which of the following balances is shown in the debit-column of the trial balance? (1)
(a) creditors
(b) cash
(c) bank overdraft
(d) capital
Answer the questions in about 20-30 words:
11 Define accountancy. (2)
12. What is meant by cash basis of accounting? (2)
13. State the meaning of money measurement concept. (2)
14. Define cash book. (2)
15. Write the meaning of a journal. (2)
16. What is meant by ledger posting? (2)
Answer the questions in about 30-50 words:
17. Explain any three features of the double entry system. (3)
18. Explain the classification of supporting vouchers. (3)
19. Explain any three advantages of petty cash book. (3)
20. Explain the types of tangible and intangible real accounts. (3)
21. Differentiate between a journal and a ledger. (3)
22. Explain any three columns of trial balance. (3)
Answer the questions in about 70-100 words:
23. a. Explain any five advantages ofbook-keeping.
Or (5)
b. Explain any five objectives of accountancy.
24. a. Prepare accounting equations on the basis of the following:
i) Commenced business with cash Rs 20,000
ii) Goods purchased on credit Rs 7,000
iii) Purchased furniture Rs 3,000
iv) Paid to creditors Rs 2,000
v) Amount withdrawn by the proprietor Rs 4,000.
Or (5)
b. How are the following items in accounting equation dealt with:
i) outstanding expenses
ii)prepaid expense
iii) accrued income
iv) unearned income
v) depreciation on assets
25. a. Enter the following transactions in cash book with bank column:
January 1 Tom commence business with 30,000 in cash
January 3 He pays Rs 19,000 into bank current account
January 4 He received cheque for 600 from Asang & Co. on account
January 10 He pays Theja & Co. by cheque 330 and is allowed discount Rs 20
January 12 Solo & Co. pays into his bank account 475
Or (5)
b. What are contra entries? Explain the transactions which form contra entries.
26. a. Journalise the following transactions:
i) Commence business with cash Rs 30,000
ii) Paid rent in advance Rs 500
iii) Purchased goods for cash Rs 15,000
iv) Bought motorcycle for personal use for Rs 6,000 and the payment made out of business money
v) Received cash for a bad debt written off last year Rs 100
Or (5)
b. Explain the classification of accounts as per modern approach.
27. a. Pass the journal entries from the following transactions and post them into cash account:
October 1 Started business with cash 20,000
October 3 Opened current 12,000
October 5 Purchased goods 4,000
Or (5)
b. Explain any five rules of posting from subsidiary books.
28. a. Prepare a trial balance as on 31st March, 2016 from the following ledger balances:
Sales 7,000 Opening Stock 3,000
Purchase 5,000 Bills payable 1,000
Rent 2,000 Bills receivable 2,000
Debtors 3,000 Capital 10,000
Creditors 3,000 Furniture 6,000
Or (5)
b. Explain the errors undetected by trial balance.
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