NBSE Class 9 Question Paper 2020 Book Keeping and Accountancy

Total number of printed pages : 3 NB-N/BK/1

2020
CLASS - IX
BOOK-KEEPING & ACCOUNTANCY

Total marks : 70 Time : 3 hours.

General instructions:
i) The question paper consists of 28 questions.
ii) Internal choice has been provided in some questions.
iii) 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. Book Keeping is mainly concerned with 1
(a) preparation of Financial statements of the business
(b) interpreting the data
(c) designing the system of summarizing the recorded data
(d) recording of Financial data

2. As per Income Tax Act, 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. The term imprest is used in relation to 1
(a) Purchases book (b) Sales book
(c) Journal (d) Petty cash book

4. If the debit as well as credit aspects of transaction are recorded in cash book, it
is called as 1
(a) contra entry (b) compound entry
(c) opening entry (d) adjustment entry

5. Goods worth ` 7,000 given away as charity would be credited to 1
(a) purchases A/c (b) sales A/c
(c) charity A/c (d) trustee A/c

6. Goods taken for personal use are called as 1
(a) assets (b) liabilities
(c) drawings (d) capitals

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7. Debtors ledger are also known as 1
(a) purchase ledger (b) sales ledger
(c) main ledger (d) cash ledger

8. A ledger is a book of 1
(a) original entry (b) subsidiary book
(c) final entry (d) adjustment entry

9. A trial balance is a/ an 1
(a) statement (b) summary
(c) account (d) journal

10. Errors which affect one account can be 1
(a) errors of principle (b) errors of omission
(c) errors of commission (d) errors of posting

Answer the questions in about 20-30 words:
11. Define accountancy. 2

12. What is going concern concept? 2

13. Mention the basis of accounting. 2

14. What is meant by petty cash book? 2

15. State two reasons for the need of journal. 2

16. Define ledger. 2

Answer the questions in about 30-50 words:
17. Write any three characteristics of book-keeping. 3

18. Explain money measurement concept with example. 3

19. State any three advantages of imprest system of petty cash book. 3

20. State any three limitations of journal. 3

21. Explain the rules for ledger posting from sales book. 3

22. Write any three characteristics of trial balance. 3
Answer the questions in about 70-100 words:
23. a. What is book-keeping? Explain the advantages of book keeping. 1+4=5
Or
b. Explain any five advantages of accountancy. (5)

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24. a. Explain the five features of double entry system.
Or 5
b. Explain any five advantages of double entry system.

25. a. Prepare a bank column cash book from the following transactions:
2016 `
May 1 Cash in hand 7,000
Cash at bank 5,000
May 7 Sold goods to Asen for cash 600
May 12 Purchased goods for cash 900
May 15 Purchased goods by cheque 150
May 25 Paid into bank 1,800
Or 5
b. State any five features of cash book.
26. a. Journalise the following transactions for the year 2019:
June 1 Commence business with cash ` 1,000
June 6 Purchased goods from Akato ` 200
June 19 Sold goods for cash ` 500
June 23 Received commission ` 150
June 27 Paid rent ` 300
Or 5
b. Write any five characteristics of journal.

27. a. Enter the following transactions into a sales book for the year 2019:
January 6 Sold goods to Setuo on credit for ` 20,000 @ 12% discount
January 12 Yanger purchased goods for ` 8,000 on credit
January 16 Sold goods for cash to Alobo `6,000
January 27 Sold goods to Naro of the list price of ` 30,000 at trade discount
of 10%.
Or 5
b. What is meant by Ledger? Explain the format of ledger account. (1+4=5)
28. a. Prepare a trial balance with the following balances of ledger accounts, as on 31st
March, 2018:
` `
Fixtures 3,000 Debtors 1,700
Capital 12,000 Sales 10,000
Bad Debts 300 Creditors 2,500
Bank overdraft 3,000 Cash 8,000
Purchases 15,000 Discount received 500
Or 5
b. Mention and explain any five points to remember while preparing trial balance.

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