Disclaimer: The given NBSE Class 9 Bookkeeping & Accountancy 2018 question paper has been sourced from NBSE
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Total marks : 80 || 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. In accounts, recording is made for (1)
(a) only financial transactions
(b) only non-financial transactions
(e) financial as well as non-financial transactions
(d) personal transaction of the proprietor
2. As per Income Tax Act, the accounting period is from (1)
(a) 1st January to 31st December
(b) 1st April to 31st March
(c) 1st July to 30th June
(d) Diwali to Diwali
3. Due to which principle, qualitative transactions are not recorded in the books? (1)
(a) business entity concept
(b) historical cost concept
(c) money measurement concept
(d) dual aspect concept
4. Cash discount is given on (1)
(a) cash payment
(b) receipt of cash before time
(c) sale of goods
(d) purchase goods on credit
5. Goods taken for personal use are called (1)
(a) asset
(b) liability
(c) capital
(d) drawings
6. Normally, the following accounts are balanced (1)
(a) personal and nominal accounts
(b) only nominal account
(c) personal and real accounts
(d) real and nominal accounts
7. The ledger is a book of (1)
(a) subsidiary book
(b) final entry
(c) original entry
(d) petty cash transactions
8. The petty cash book is used for recording (1)
(a) cash transactions
(b) credit transactions
(c) petty cash payments
(d) none of these
9. Cash book always shows as ________________ balance (1)
(a) debit
(b) credit
(c) debit or credit
(d) neither debit nor credit
10. Atrial balance is prepared with the help of (1)
(a) balance sheet
(b) journal
(e) ledger account
(d) trading account
Answer the following questions in about 20-30 words:
11. Write the meaning of book-keeping (2)
12. What is a transfer voucher? (2)
13. What is meant by debit? (2)
14. Name the two types of system of petty cash book. (2)
15. Write any two features of trial balance. (2)
16. What is meant by error of principle? (2)
Answer the following questions in about 30-50 words:
17. Explain the objectives of bookkeeping. (3)
18. Explain the three disadvantages of the double entry system. (3)
19. Distinguish between source documents and vouchers. (3)
20. Explain the limitations of journal. (3)
21. Explain the types of personal accounts. (3)
22. Write a note on single-column cash book and draw its format. (2+1=3)
Answer the following questions in about 70-100 words:
23. a. Explain the need for bookkeeping. (5)
Or
b. Explain any five advantages of accountancy.
24. a. Prepare the accounting equations on the basis of the following: (5)
i) Jacob started a business and introduced capital ₹2,00,000 in cash
ii) Purchased goods in cash ₹60,000
iii) Purchased from M/s Akato Furniture ₹30,000
iv) Sold goods costing ₹20,000 for ₹30,000
v) Paid to M/s Akato Furniture in cash
Or
b. Explain any five rules of accounting equation.
25. a. Journalise the following transaction: (5)
| 2015 | ₹ | |
| January 1 | Started business with cash | 60,000 |
| January 3 | Paid into bank | 50,000 |
| January 5 | Sold goods to Bendang | 20,000 |
| January 9 | Goods returned by Bendang | 1,000 |
| January 11 | Goods purchased from Avi | 311,000 |
Or
b. Explain the columns of a journal.
26. a. Following transactions are of M/s Amir & Sons for the month of April 2013. Prepare their sales book: (5)
| April 3 | Sold to M/s Salman on credit: |
| 30 shirts @100 each | |
| 10 trousers @ 300 each | |
| Less: Tradediscount@ 10% | |
| April 10 | Sold old furniture to M/s Kire & Co. on credit 700 |
| April 20 | Sold on credit: 40 shirts to M/s Wati & Sons @ 100 each |
| April 23 | Sold on credit to M/s George & Sons: |
| 100shirts@ 170 each | |
| 100 overcoats @ 400 each | |
| Less: Trade discount @ 10% |
Or
b. State the advantages of ledger.
27. a. Enter the following transactions in a single-column cash book and balance it: (5)
| January 1 | Akum started a business with capital | 2,00,000 |
| January 2 | Purchased furniture | 15,000 |
| January 5 | Paid freight | 750 |
| January 7 | Sold goods for cash | 28,000 |
| January 10 | Paid to Ramlal | 20,000 |
| January 25 | Purchased goods | 20,000 |
| January 31 | Paid rent | 5,000 |
Or
b. What is petty cash book? Explain three advantages of petty cash book. (2+3=5)
28. a. Prepare trial balance with the following ledger balances: (5)
| Cash in hand | 5,000 |
| Sales | 98,000 |
| Machinery | 23,000 |
| Sundry creditors | 16,000 |
| Purchases | 50,000 |
| Opening stock | 30,000 |
| Capital | 25,000 |
| Bank loan | 11,000 |
| Wages | 19,000 |
| Sundry debtors | 23,000 |
Or
b. Explain the purpose and functions of trial balance.
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