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APPENDIX: CDC SPECIFICATION GRID, MODEL QUESTION PAPER, AND ANSWER KEY

A.1 CDC External & Internal Evaluation Framework (Grade 9)

According to the Curriculum Development Centre (CDC), Government of Nepal, the Grade 9 evaluation consists of 75 Marks External Written Examination (3 Hours) and 25 Marks Internal Practical Assessment:

Assessment ComponentWeightageBreakdown of Marks
1. Internal Practical Assessment25 Marks• Class Participation & Attendance: 3 Marks
• Practical / Project Work & File Presentation (Drafting letters, Entry/Dispatch registers, Minute, Voucher/Ledger portfolio, Field visit report): 16 Marks
• Terminal Examinations: 6 Marks
2. External Written Examination (3 Hours)75 Marks• Group A — Very Short Answer Questions: 11 Questions × 1 Mark = 11 Marks
• Group B — Short Answer & Practical Questions: 8 Questions × 5 Marks = 40 Marks
• Group C — Long Analytical & Numerical Questions: 3 Questions × 8 Marks = 24 Marks

A.2 Full-Length Model Question Paper (75 Marks)

ANNUAL EXAMINATION MODEL QUESTION PAPER — GRADE 9
Subject: Office Operations and Accounting
Full Marks: 75 | Time: 3 Hours

Group ‘A’ — Very Short Answer Questions (11 × 1 = 11 Marks)

Answer all the questions in one sentence each:

  1. Define an office according to the modern functional view.
  2. Who is a Receptionist?
  3. Under which regulation are dead records disposed of in government offices of Nepal?
  4. When did Nepal become a member of the Universal Postal Union (UPU)?
  5. What is meant by Entrepôt Trade?
  6. State the minimum and maximum number of shareholders in a Private Limited Company in Nepal.
  7. What is meant by Quorum of a meeting?
  8. Who propounded the Double Entry System of bookkeeping, and in which year?
  9. State the Fundamental Accounting Equation.
  10. In which two situations does a Contra Entry (‘C’) occur in a Cash Book?
  11. Define Daily Sub-Total and Cumulative Grand Total under the Traditional Bookkeeping System.

Group ‘B’ — Short Answer and Practical Questions (8 × 5 = 40 Marks)

  1. What is an office? Explain any four basic functions of an office. (1 + 4 = 5)
  2. Define Office Resources and explain any four types of office resources used in a modern organization. (1 + 4 = 5)
  3. Differentiate between an Ordinary Letter and a Registered Letter, and draw a neat specimen of an Entry Book (Incoming Mail Register). (3 + 2 = 5)
  4. Define a Partnership Firm and differentiate between a Private Limited Company and a Public Limited Company on any four bases. (1 + 4 = 5)
  5. Differentiate between Bookkeeping and Accounting, and explain the Business Entity Concept and Money Measurement Concept. (3 + 2 = 5)
  6. From the following transactions of Bagmati Garment House, Kathmandu, prepare a Purchase Book: (5)
    • Shrawan 3: Purchased from Hetauda Textile Mills (Invoice No. 45): 40 shirts @ Rs. 800 each and 30 trousers @ Rs. 1,200 each, less 10% trade discount.
    • Shrawan 10: Purchased from Biratnagar Cotton Suppliers (Invoice No. 78): 25 jackets @ Rs. 2,000 each and 20 sweaters @ Rs. 1,000 each.
    • Shrawan 18: Purchased a sewing machine and office table for office use from Patan Furniture on credit for Rs. 25,000.
    • Shrawan 25: Purchased 15 T-shirts @ Rs. 500 each for cash from New Road Store.
  7. Prepare a Trial Balance of Pokhara Traders as on the last day of Ashadh 2082 from the following ledger balances: (5)
    • Capital: Rs. 2,00,000 | Opening Stock: Rs. 30,000 | Purchases: Rs. 1,40,000 | Sales: Rs. 2,50,000 | Debtors: Rs. 50,000 | Creditors: Rs. 35,000 | Machinery: Rs. 1,50,000 | Cash at Bank: Rs. 40,000 | Bank Overdraft: Rs. 20,000 | Salaries: Rs. 45,000 | Rent Paid: Rs. 25,000 | Purchase Return: Rs. 6,000 | Sales Return: Rs. 8,000 | Drawings: Rs. 15,000 | Discount Allowed: Rs. 5,000 | Commission Received: Rs. 7,000 | Bad Debts: Rs. 10,000.
  8. Differentiate between Government Accounting and Commercial Accounting on any five bases. (5)

Group ‘C’ — Long Analytical and Numerical Questions (3 × 8 = 24 Marks)

  1. Draft an imaginary Order Letter from Koshi Educational Suppliers, Biratnagar to CDC Textbook Distributors, Bhaktapur ordering textbooks for Grade 9, OR draft a complete Minute of a Meeting of your School Management Committee regarding the establishment of a Science and Accounting Library. (8)
  2. Journalize the following transactions in the books of Manakamana Enterprises for Chaitra 2082 and also prepare Cash Account and Ramesh’s Account: (5 + 3 = 8)
    • Chaitra 1: Started business with cash Rs. 2,50,000 and furniture Rs. 50,000.
    • Chaitra 5: Purchased goods on credit from Ramesh for Rs. 60,000.
    • Chaitra 10: Sold goods for cash Rs. 45,000.
    • Chaitra 15: Returned defective goods worth Rs. 5,000 to Ramesh.
    • Chaitra 20: Paid cash Rs. 53,500 to Ramesh in full settlement of his account.
    • Chaitra 25: Withdrew cash Rs. 8,000 by the proprietor for personal use.
    • Chaitra 30: Paid staff salary Rs. 20,000 in cash.
  3. Prepare a Triple Column Cash Book from the following transactions for the month of Falgun 2082: (8)
    • Falgun 1: Cash in hand Rs. 40,000 and Cash at bank Rs. 75,000.
    • Falgun 4: Goods purchased for Rs. 25,000; paid Rs. 10,000 in cash and Rs. 15,000 by cheque.
    • Falgun 8: Cash deposited into bank Rs. 20,000.
    • Falgun 12: Received a cheque of Rs. 28,500 from Sita in full settlement of her account of Rs. 30,000.
    • Falgun 17: Paid cash Rs. 19,200 to Gopal in full settlement of his account of Rs. 20,000.
    • Falgun 22: Cash withdrawn from bank Rs. 12,000 for office use and Rs. 4,000 for domestic use.
    • Falgun 28: Paid rent Rs. 10,000 by cheque and stationery Rs. 2,000 in cash.

A.3 Answer Key to Model Question Paper Numericals

  • Answer to Q.17 (Purchase Book):
    • Shrawan 3 (Hetauda Textile Mills): (40 × 800) + (30 × 1,200) = 32,000 + 36,000 = 68,000 - 10% TD (6,800) = Rs. 61,200.
    • Shrawan 10 (Biratnagar Cotton Suppliers): (25 × 2,000) + (20 × 1,000) = 50,000 + 20,000 = Rs. 70,000.
    • Shrawan 18 (Fixed Asset) and Shrawan 25 (Cash Purchase) are excluded.
    • Total Purchase A/c (Dr.) = Rs. 1,31,200.
  • Answer to Q.18 (Trial Balance):
    • Debit Items: Opening Stock (30,000) + Purchases (1,40,000) + Debtors (50,000) + Machinery (1,50,000) + Cash at Bank (40,000) + Salaries (45,000) + Rent Paid (25,000) + Sales Return (8,000) + Drawings (15,000) + Discount Allowed (5,000) + Bad Debts (10,000) = Rs. 5,18,000.
    • Credit Items: Capital (2,00,000) + Sales (2,50,000) + Creditors (35,000) + Bank Overdraft (20,000) + Purchase Return (6,000) + Commission Received (7,000) = Rs. 5,18,000.
  • Answer to Q.21 (Journal & Ledgers):
    • Closing Debit Balance of Cash A/c (By Balance c/d): 2,50,000 + 45,000 - 53,500 - 8,000 - 20,000 = Rs. 2,13,500.
    • Ramesh’s A/c: Credit side By Purchase A/c Rs. 60,000 equals Debit side To Purchase Return A/c Rs. 5,000 + To Cash A/c Rs. 53,500 + To Discount Received A/c Rs. 1,500 = Rs. 60,000 (Closed/Settled).
  • Answer to Q.22 (Triple Column Cash Book):
    • Closing Cash Balance (By Balance c/d): Receipts (40,000 + 12,000 = 52,000) - Payments (10,000 + 20,000 + 19,200 + 2,000 = 51,200) = Rs. 800.
    • Closing Bank Balance (By Balance c/d): Receipts (75,000 + 20,000 + 28,500 = 1,23,500) - Payments (15,000 + 12,000 + 4,000 + 10,000 = 41,000) = Rs. 82,500.
    • Discount Allowed Total (Dr.) = Rs. 1,500; Discount Received Total (Cr.) = Rs. 800.

Full worked answers to every question in the paper are in Model Question Paper Solutions.