CBSE Class 9 Elements of Book Keeping and Accountancy Sample Paper Set B

Q.1 Why is Journal called a book of original entry? 

Q.2 Transactions entered on the debit side of cash book are posted to which side of concerned ledger Account? 

Q.3 If the total of the debit side of cash book exceeds the total on the credit side what does it indicate. 

Q.4. What is the meaning of Imprest System of Petty Cash? 

Q.5. What is meant by the term Trial Balance? 

Q.6 Is Agreement of Trial Balance the final proof for accuracy of accounts? 

Q.7. Name the two methods of preparing a Trial Balance. 

Q.8. What is the meaning of Ledger? 

Q.9. Prepare the Purchases Book From the following details:- 

       (a). Purchase of goods costing Rs. 5000 from M/s. Ramesh vide invoice no. 120 dated 15.09.2009

       (b). Purchase of Fixed Assets costing Rs. 8000 from M/s. Renu vide invoice no. 016 dated 20.09.2009.

       (c) Paid wages Rs. 600 in cash vide receipt no.16 dated 25.092009.

Q.10. Classify the following under the three types of accounts ( Real, Nominal or Personal):

       (a) Drawings (b) Cash

       (c) Capital (d) Machinery

       (e) Bank (f) Depreciation 

Q.11 . Give any three uses of a ledger. 

Q.12 Differntiate between Journal and Ledger on the basis of any three points.

Q.13 Cash Book is both a Journal & a ledger (Explain) 

Q.14.Give three examples of entries which appear in a ‘Journal Proper’. 

Q.15 . Write any three limitation of preparing a Trial Balance. 

Q.16. State whether the following will have debit or credit balance ?

      (a) Sales (b) Purchase Return (c) Capital (d) Salary

      (e) Rent Paid (f) Purchases

Q.17. Rearrange the following steps in preparing ledger:

      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.