Solved Accounts Sample Papers for Class 9 CBSE

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Central Board of Secondary Education is one of the finest board that serve quality Education to their students.The main Objective of setting this Solved Accounts Sample Papers for Class 9 CBSE  is to provide a path that will lead you to earn good marks in the Board exams. Solved papers are considered to be more helpful as they get an exact idea of the questions with the right way to answer them. At the time of exam sometimes students get confused to prepare the type of questions. So in that case we provide following Solved Sample Papers for Class 9 CBSE to help you. To enhance your practice in a more efficient way, you can also take help from Class 9 Chemistry Formulae.

Class 9 CBSE Accounts Sample Papers

Solved Accounts Sample Papers for Class 9 CBSE

Solved CBSE Accounts Paper

General Instruction:
a) This paper consists of 22 questions in total.
b) Section-A consists of 1-14 questions.
c) Section-B consists of 15-22 questions.


1. Can the Depreciation on Assets be recorded in Single Entry system?
Ans. No, it cannot be.

2. What do you mean by Computer Hardware?
Ans.  The computer is made with different components these components are the Hardware some Hardware work as input device and while some work as Output devices.

3. What is Depreciation?
Ans. When an Asset lost its book value or purchased value this reduction in price is referred as Depreciation in the value. Its mandatory to make the depreciation in Fixed Assets every year at some certain prescribed rates.

4. What is GAAPs?
Ans. All the Principals of Accounts that show connection relating to Accounts are known as Generally Accepted Accounting Principles or GAAPs.

5. Who is a Drawer relating to a Bill of Exchange?
Ans. A Drawer is a person who issues the Bill of Exchange instructing the other person to release the name to the bearer of the Bill of Exchange.

6. What do understand by microcomputers?
Ans. A Microcomputer is a small digital computer which is based on a microchip and can be used for specific purpose is called the Microcomputer. Now a days in modern era the Microcomputers are in use for example Desktops, Laptops, Tablet PC and Mobiles phones based on computer OS that is computer operating System are example of and sort of Microcomputers.

7. Discuss the errors happening causes in Accounts.
Ans. There are few aspect which cause the errors in Accounts Book, a human error is the biggest reason to have it, now a days computers are in use, the non technicality of a person maybe lead to accounting error.

8. Explain the Classification feature of Accounting Transaction.
Ans. Under the classification accountant posts the entries into their respective ledgers in the Accounts Books. Every Account entry must be posted in the ledger in order to prepare a Trial Balance.

9. What do you mean by Operating system of a Computer?
Ans. A user needs to operate the computer with help of a software which is a written program with sets of rule define to make the access possible for a user or an operator for the computer usage is referred as Operating System. For Example Windows, MAC, Linux are the Operating Systems of the computer.

10. Discuss any 2 limitation of the Financial Accounting.
Ans. There many limitation can be considered in case of the Financial Accounting but here we are discussing the main two limitation
    It records only financial transaction, it is limited to the financial transaction only, for example other things which are not having any money value is not recorded in the books of accounts.
    Estimation Limitation: Accounting doesn’t produce the exact result due to some time few transaction contains the estimation for example Depreciation on estimated life of the assets and bad debts provisions etc.

11. What is the possible Classification of Errors?
Ans. The major classification of the Errors is like: Errors of Principal, Errors of Commission, Errors of Omission

12. Discuss the transactions in  Cash.
Ans. Most of the transaction are tae placed in Credit basis these days, be it Sale &  Purchase here we can say that if a financial transaction which contain the money value in form of CASH instead of Credit is called the Cash transaction and other called the credit transactions.

13. What is nature of Compensating Errors?
Ans. In order to understand the nature of compensation errors we must consider this that sometime an accountant may commit the error like posting the ledger entries in less and excess amount simultaneously for example Two Debtors Mr ABC  an Mr XYZ were paid Rs. 2000 and Rs. 20000 on same day but they were posted in ledgers like MR ABC was posted for Rs. 20000 instead of Rs. 2000 and Mr XYZ was posted for Rs. 20000 instead of Rs. 2000, so it will not  affect the Trial Balance but still the error is there, this error is referred as Compensating Errors.

14. Give the rules of all three Accounting Rules and explain with examples.
Ans. The Three major Accounting Rules are

 Name Rule Example
 Personal Account Debit the Receiver  Credit the Giver Cash Rs. 500 given to Mr VermaMr Verma     Dr…..      500
To Cash A/c                              500Here we can see that Mr Verma is receiver of Cash and Cash is giver i.e. Source of Payment
 Real Account Debit what comes in and Credit what goes out Furniture for Cash  Rs. 1000 was boughtFurniture A/c  Dr…..  1000
To Cash                                    1000
 Nominal Account Debit all expenses and losses and credit all income and gains Salary paid to Staff for Rs. 4500/-Salary Account A/c   Dr….. 4500/-
To Cash                                 4500/-


15. If there is some increase in the following transaction which side for it will be recorded?
2. Carriage Inwards
Ans. 1. Debit – Assets A/c
2. Debit – Expenses 

16. Prepare the Purchase Book on the transition given below:May 15,  Purchased from Shyam Lal & Co. Rs.2750 May 27,  55 Pencil  Boxes @ 17/- PB from Stationery Store 25 Pen Boxes @  18.50/– Per Box, May 30,  125 Register @ 25/- PR from Atul Sahai

 Date Particulars L.F. Details Amount
15 May

27 May

30 May

 Shyam Lal & Co.
Misc Purchase
Stationery Store
55 pencil boxes @ 17
25 Pen Boxes @ 18.50Vinay Shah
25 Grapes Boxes @ 175/-Atul Sahai
125 Register @ 25/- PR
Purchases A/c                                      Dr…







17. Draw the format of a Subscription Account.

 Particulars Rs. Particulars Rs.
 To Balance b/d
(Subscription outstanding in the beginning) To Income and Expenditure
Account (Balance Figure)
 To Balance c/d
(Subscription received in advance at the end)




 By Balance b/d
(Subscriptions received in advance in the beginning) By Receipts and Payments Account By Balance c/d
(Subscriptions outstanding at the end)




18. What are the principals followed while posting the transactions form Purchase Register to Purchase Account?
Ans. The Purchase book shows the name of the parties and the details of the purchase and a detailed column in case of more than one purchase from the same parties, being supplier they will be treated as creditors for the company and will be credited to their ledger account while posting the purchase transaction into the purchase account once in a month or whatever procedure for recording the purchase transaction have been fixed by the management.
After having a total of the purchase during a month all the transaction are posted to their respective Account Ledgers with name of the supplier and the total purchase will be debited to the purchase A/c.

19. Record following transaction in Purchase Register and post the same in creditors ledger? Purchased 200 boxes Iron still utensils @ 1250/- PB from Vinod Kumar & Co. and paid him all the money in Cash

 Date Particulars L.F. Details Amount
 Vinod Kumar & Co.
200 boxes @ 1250/- PB


  Purchase A/c     Dr. 


Ledger of M/s Vinod Kumar & Co.

 Date Particulars J.F. Rs. Date Particulars J.F. Rs.
 By Purchase A/c


 To Cash Paid


20. Record the following Sales Entries in Sale Book for M/s ABC and Co.April 2   Sold Goods to M/s Chanderkant & Co.200 Dozens Golden Threads @ 100 per Dozen 150 Dozens Red Threads @ 100/- per Dozen. Allowed  him the Discount 15% April 3   Sold Goods to Bhisham & Co. 150 Meters Yarn @ 150/- Per Meters

 Date Particulars L.F. Details Amount
Apr 2 Chanderkant & Co.
200 Dozens Golden Thread @ 100 PD
150 Dozens Golden Thread @ 100 PDLess: Discount @ 15





Apr 3 Bhisam & Co.
150 Meters Yarn @ 150/- PM
 Sales A/c                  Cr…. 


21. “The Single Entry System is much cheaper or cost effective than of Double Book System” Comment.
Ans. Under the Single Entry System only Cash Book and Personal accounts are kept for accounting purpose so cost of buying other subsidiary books get rise like Credit Sale, Credit Purchase , Journal , Credit Note Books are not bought so it makes this system cost effective.
Under this Single Entry System no adequate knowledge is required only general knowledge about Accounting is enough to take care of the whole accounting process. So no specialist Accounts needs to be posted only a General Accountant can work fine.

22. Write a detailed note on  Capital Expenditure.
Ans. An organization needs many resources in order to run the business smooth and to earn more and more profit for this specific purpose it needs to purchase many things sometime it needs to buy the Fixed Assets like A Plant or a Machinery which are usually not for resale but they are used in manufacturing of production of the items organization deals in. All the cost expend on these Assets is called the Capital Expenditure.

For pdf:
To get pdf of above Sample Papers, follow: CBSE Accounts Sample Papers for Class 9 
To get pdf of more CBSE Sample Papers for Class 9, follow :Class IX Accounts Sample Paper

Find more CBSE Class 9 Sample Papers through
a) CBSE English Sample Papers Class 9
b) CBSE Sample Paper of Mathematics for Class 9th
c) CBSE Sample Paper for Class 9th Science

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