Step 1: Understanding non-transit theodolite.
A non-transit theodolite differs from a transit theodolite in that its telescope cannot be completely rotated in the vertical plane (i.e., it does not allow for face reversal).
Step 2: Analyze each option.
(A) Vernier scale is essential for measuring angles and is present.
(C) Spirit level is used for leveling the instrument.
(D) Cross-hair is required for sighting and targeting objects.
(B) Face-left and face-right observations require full vertical rotation of the telescope, which is not possible in non-transit theodolites.