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Class IX Elements Of Book Keeping & Accountancy Sample Question Papers : cbse.nic.in

Organisation : Central Board Of Secondary Education
Exam : Central Board Exam
Document Type : Sample Question Papers
Category or Subject : Elements Of Book Keeping & Accountancy

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Website : http://cbse.nic.in/curric~1/sqp_term2.htm
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Elements Of Book Keeping Question Papers :

Time Allowed : 3 Hrs Maximum Marks : 80
GENERAL INSTRUCTIONS :
1. The Question Paper has 32 questions in all.
2. All questions are compulsory.

Related : Central Board Of Secondary Education Class IX Foundation Of Information Technology Sample Question Papers : www.pdfquestion.in/9749.html

3. Questions from serial No. 1 to 16 are multiple choice questions. These are to be answered by writing the correct option in your answer sheet.
4. Attempt all parts of a question together.

1. Business transactions are recorded –
(a) in chronological order
(b) weekly
(c) at the end of the month
(d) None of the above 1

2. Trial Balance is prepared generally for a particular period which is ?
(a) week
(b) month
(c) Quarter
(d) Year 1

3. Goods returned of Rs. 500/- by a customer, Anil will be entered in-
(a) Purchases Book
(b) Purchases Returns book
(c) Sales Book
(d) Sales Returns Book

4. Purpose of Sales Book is-
(a) To record all sales made by the firm
(b) To record payment due to creditors
(c) To record all credit sales made by the firm
(d) to record credit sales of goods made by the firm

5. Salaries paid to staff will be debited to
(a) Salary A/c
(b) Cash A/c
(c) Staff A/c
(d) Expense A/c 1

6. A ledger is called a book of :- 1
(a) Primary entry
(b) Secondary entry
(c) Final entry
(d) None of the above

7. A Ledger Account is prepared from:- 1
(a) Events
(b) Transactions
(c) Journal
(d) None of the above

8. Cash Book is used to record.
(a) All Cash receipts only.
(b) All Cash payments only
(c) All Cash & credits sales
(d) All receipts & payments of Cash

9. Journal is called a book of 1
(a) Secondary entry
(b) Original entry
(c) Final entry
(d) None of the above

10. Transactions entered on the debit side of Cash-Book are posted to 1
(a) Debit side of the Cash Account
(b) Debit side of the respective ledger account
(c) Credit side of the respective ledger account
(d) Credit side of the Cash Account

11. If the total of the debit side of Cash Book exceeds the total on the credit side it indicates – 1
(a) Favourabel cash balance
(b) Unfavourable cash balance
(c) Excess of expenditure
(d) Bank Overdraft

12. Petty Cash Book is generally prepared by: 1
(a) Every business unit
(b) Small business units
(c) Large business units
(d) None of the above

13. The object of preparing trial balance is – 1
(a) To ascertain the profits for the period
(b) To ascertain the accuracy of accounts
(c) To ascertain the financial position of the concern
(d) To ascertain cash balance

14. Purchase of furniture on credit is recorded in 1
(a) Purchase book
(b) Journal
(c) Cash-Book
(d) Sales-Book

15. Cash discount received on payment to creditor is recorded on the 1
(a) Credit side of the cash column of the Cash-Book
(b) On the debit side of the cash column of the Cash-Book
(c) On the credit side of the discount column of the Cash-Book
(d) On the debit side of the discount column of the Cash-Book

16. Ledger contains: 1
(a) All accounts
(b) Only personal accounts
(c) Only nominal accounts
(d) Only real accounts

17. Prepare the Purchases Book from the following details:- 3
(a) Purchase of goods costing Rs. 5000 from M/s. Ramesh vide invoice no. 120 dated 15.09.2010.
(b) Purchase of Fixed Assets costing Rs. 8000 from M/s. Renu vide invoice no. 016 dated 20.09.2010.
(c) Paid wages Rs. 600 in cash vide receipt no.16 dated 25.09.2010.

18. Classify the following under the three types of accounts ( Real, Nominal and Personal):
(a) Drawings
(b) Cash
(c) Capital
(d) Machinery
(e) Bank
(f) Depreciation 3

19. Give any three uses of a ledger. 3
20. Differentiate between Journal and Ledger on the basis of any three points. 3
21. Cash Book is both a Journal & a ledger. Explain. 3
22. Give three examples of entries which appear in a ‘Journal Proper’. 3
23 . Write any three limitations of preparing a Trial Balance. 3

24. State whether the following account will have a debit or a credit balance ?
(a) Sales
(b) Purchase Return
(c) Capital
(d) Salary
(e) Rent Paid
(f) Purchases

25. Rearrange the following steps in preparing ledger: 4
1. Enter the relevant amount in the ‘amount’ column .
2. Record the page no. of the Journal .
3. Identify in the Ledger the account in which transactions are to be recorded.
4. Enter the date of the transaction in the date column.

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