NBSE Class 9 Bookkeeping & Accountancy 2018 Question Paper

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Disclaimer: The given NBSE Class 9 Bookkeeping & Accountancy 2018 question paper has been sourced from NBSE


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)
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


b. Explain any five rules of accounting equation.

25. a. Journalise the following transaction: (5)

January 1Started business with cash60,000
January 3Paid into bank50,000
January 5Sold goods to Bendang20,000
January 9Goods returned by Bendang1,000
January 11Goods purchased from Avi311,000


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 3Sold to M/s Salman on credit:
30 shirts @100 each
10 trousers @ 300 each
Less: [email protected] 10%
April 10Sold old furniture to M/s Kire & Co. on credit 700
April 20Sold on credit: 40 shirts to M/s Wati & Sons @ 100 each
April 23Sold on credit to M/s George & Sons:
[email protected] 170 each
100 overcoats @ 400 each
Less: Trade discount @ 10%


b. State the advantages of ledger.

27. a. Enter the following transactions in a single-column cash book and balance it: (5)

January 1Akum started a business with capital 2,00,000
January 2Purchased furniture 15,000
January 5Paid freight 750
January 7Sold goods for cash 28,000
January 10Paid to Ramlal 20,000
January 25Purchased goods20,000
January 31Paid rent 5,000


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 hand5,000
Sundry creditors16,000
Opening stock30,000
Bank loan11,000
Sundry debtors23,000


b. Explain the purpose and functions of trial balance.


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