Accoint question collection

Joint Examination Board
PABSON, Bhaktapur
Second Terminal Examinations - 2066
Class: IX Time: 2.15 hrs F.M:75
Subject: Office Practice and Accounting P.M: 30


Group A
Answer the following questions in one sentence. 5

1. Define correspondence.
2. Write the full form of E.M.S
3. In which act the partnership organization must be registered?
4. What was the value (worth) of the first postal stamps which were issued in Nepal?
5. Write the full form of b/d.

Group B

Give short answer to the following questions. 8x5=40

6. Describe the different methods of sending letters through post office. 5

7. Give the meaning of subsidiary books. Explain its any four types. 1+4

8. Suppose you are the principal of your school, write a letter to the Satyal Publication ordering 80 copies of Maths book grade 9 and 120 copies of office practice grade - 9 books for your school. 5

9. From the following transactions prepare the purchase book and purchase a/c of B& Co. 5

a) On 066-07-01 purchased from 'C' on credit, 20 shirts @ Rs. 500 each, 10 trousers @ Rs. 400 each
b) On 066- 07-10 purchased from 'D' on credit 40 Hats @ Rs 150 each 80 coats @ Rs 500 each trade discount @ 12%

c) On 2066 - 07-11 purchased from 'D' on cash 50 shirts @ Rs. 450 each.

d) On 066 -07-12 purchase furniture of Rs 5,000 on credit.

e) On 066-07-15 purchase from 'E' on credit .
18 shirts @ Rs 600 each
25 paints @ Rs 800 each
50 caps @ Rs. 250 each

10. Enter the following transactions in Triple column cash book and balance it. 5

a) Asoj 1 - Cash in hand 25000 and cash at bank 50,000.
b) Asoj -5 goods purchased and payment made by cheque Rs, 10,000.
c) On Asoj -7 Received cash from Mr. M. Rs. 5000 , allowed discount Rs 500.
d) On Asoj -10 cash withdrew from bank Rs. 5,000
e) On Asoj -20 Paid Rs 6000 to Mr. N. By cheque. Allowed discount Rs. 300.

11. Who is an office assistant? Describe any four qualities of an office assistant. 1+4

12. Explain any five importances of office resources. 5

13. What are the principles of accounting? Explain any 5 of them. 5




Group C

Write long answer to the following questions.

14. What is partnership firm? Explain any four advantages and describe any four types of partners. 2+4+4

15. What are the essential qualities of a good letter? Explain. 10

16. Journalize the following transactions in the books of Anisha and Co.

a) 0n 2066-06-01 Started business with cash Rs. 800,000 and furniture Rs. 200,000
b) On 2066-06-02, Paid Telephone charges Rs. 2000
c) On 2066 -06-08 sold goods to Arjun for Rs 13000 and received cash Rs. 5000 only .
d) On 2066-06-10 purchased furniture from Shanti Furniture centre for Rs.60,000 and paid cash Rs. 45,000 in down payment.
e) On 2066-06-15 Cash withdrew from bank for office use Rs. 10,000
f) On 2066-06-17 received Rs. 18,500 from Sam & Sons in full settlement of his account for Rs 20,000
g) On 066-06-19 goods purchased worth of Rs 15,000 and received 10% cash discount.
h) On 2066-06-20 goods worth Rs 2000 lost by fire.
i) On 2066-06-25 depreciated furniture Rs. 2000


Best of Luck!