ljlzi6Ls/0f tflnsf @)*)

sfof{no ;~rfng / n]vf

sIff M !) ;doM # 306f
qm=;= ljifoIf]q sfo{ 1fg af]w k|of]u pRr bIftf k|Zg ;ª\Vof k|Zgx?sf] hDdf
306f cª\sef/ cª\sef/
clt 5f]6f] nfdf] clt 5f]6f] nfdf] clt 5f]6f] nfdf] clt 5f]6f] nfdf] clt 5f]6f] nfdf] clt 5f]6f] nfdf]
5f]6f] 5f]6f] 5f]6f] 5f]6f] 5f]6f] 5f]6f]
! sfof{no Joj:yfkg / !) ! ! ! ! ! % ^
sfof{no sfo{ljlw
@ a}ª\s, ladf tyf ljQLo !) ! ! ! ! ! * (
;+:yfx?
# s/sf] kl/ro $ ! ! ! ! ! % ^

न्द्र
$ Jofj;flos n]vf %
% a}ª\s lx;fj ldnfg % !* ! % %

के
^ n]vfTds uNtLx? % !* ! % %
& clGtd vftf !) ! !* ! ! ! * (

ास
* g]kfnsf] ;/sf/L n]vf & ! ! ! ! ! % ^

क
k|0ffnL
( /fh:j n]vf # ! ! ! ! ! % * !$

वि
!) ;/sf/L vr{sf] n]vf !@ !* !*
!! lhG;L n]vf $ ! ! ! !* # ! # % *

म
!@ sf]if n]vfª\sg / w/f}6L *

!#
n]vf
cfGtl/s lgoGq0f / $
क्र
ठ्य
n]vfk/LIf0f
!$ g]kfnsf] ;/sf/L n]vf $
पा

k|0ffnLdf ;+nUg ljleGg

lgsfox?
!% sfof{no ;~rfng / %
n]vfdf ;"rgf k|ljlwsf] ! ! ! @ ! @ % &
k|of]u
hDdf (^ $ @ $ # ! @ ! ! ! @ ! !! * # !! $) @$ &%
* ;ª\s]tn] ;fª\lVosLo k|ZgnfO{ hgfpF5 .
k|Zgsf k|sf/x?
k|Zgsf k|sf/x? ;f]lwg] ;ª\Vof cª\sef/
clt 5f]6f] pQ/ cfpg] k|Zg !! !!
5f]6f] pQ/ cfpg] k|Zg * $)
nfdf] pQ/ cfpg] k|Zg # @$
hDdf @@ &%
b|i6JoM
 clt 5f]6f] pQ/ cfpg] k|Zgx? ! cª\ssf] x'g] 5g\ / ;s];Dd ;j} PsfO ;d]l6g] u/L !! k|Zg /xg] 5g\ .
 5f]6f] pQ/ cfpg] k|Zgx? % cª\ssf x'g] 5g\ / ;s];Dd PsfOsf] k|ltlglwTj x'g] u/L * k|Zg /xg] 5g\, PsfO ! /
PsfO !#, !$, !% af6 yk Ps Ps k|Zg lgdf{0f ul/ PsfO ^ / PsfO !) df ljsNk lbg ;lsg] 5 .
 nfdf] pQ/ cfpg] k|Zgx? * cª\ssf x'g] 5g\ / hDdf # k|Zg /xg] 5g\, s'g} Ps k|Zgdf ljsNk lbg ;lsg] 5 .
 nfdf] pQ/ cfpg] ;fª\lVosLo k|Zgdf ;fª\lVosLo / ;}4flGts k|Zgdf ;}4flGts k|Zg g} ljsNkdf /xg] 5g\ .
 1fg txdf k"0ff{ª\ssf @) k|ltztdf ga9\g] u/L, pRr bIftf txdf @) k|ltztdf g36\g] u/L / cGo txdf

न्द्र
cfjZostfcg';f/ k|Zg /xg] 5g\ .
 ;a} txdf ljifosf] k|s[lt / cfjZostfcg';f/ clt 5f]6f, 5f]6f / nfdf k|Zg /xg] 5g\ . clt 5f]6f] pQ/ cfpg]
vfnsf k|Zgdf ;a} txsf k|Zg /xg'kg]{ clgjfo{tf x'Fb}g .
के
ास
क
वि
म
क्र
ठ्य
पा
 gd'gf k|Zgkq, @)*!
sfof{no ;~rfng / n]vf
sIff M !)
;do M # 306f k"0ff{ª\s M &%
lbOPsf lgb]{zgsf cfwf/df cfkm\g} z}nLdf l;h{gfTds pQ/ lbg'xf];\ . bfofF lsgf/fdf lbOPsf] cª\sn]
k"0ff{ª\snfO{ hgfpF5 . (The candidates are required to give their answer in their own words as far
practicable. The figures in the margin indicate full marks.)

;d'x …sÚ (Group 'A')

clt 5f]6f] pQ/ cfpg] k|Zgx? (Very Short Answer Questions)
;a} k|Zgx?sf] pQ/ lbg'xf];\ (Attempt all questions) [11×1=11]

न्द्र
1= lg0f{o;Fu ;DalGwt s'g} b'O{cf]6f sfof{no sfo{ljlwsf] gfd n]Vg'xf];\ . (Name any two office
procedures related to decision making.)

के
2= g]kfn /fi6« a}ª\sf] :yfkgf slxn] ePsf] lyof] < (When was Nepal Rastra Bank established ?)
3= ck|ToIf s/ eg]sf] s] xf] < (What is indirect tax ?)
ास
4= jif{sf] cGTodf e'Stfg ug{ afFsL tna vr{nfO{ clGtd vftfdf s;/L clen]v ul/G5 < (How do you
क
record outstanding salary expenses at the end of a year in the final accounts ?)
s]Gb|Lo:t/sf] n]vf k|of]u ug]{ s'g} b'O{ ;/sf/L sfof{nosf] gfd n]Vg'xf];\ . (State any two name of
वि

5=
government office that use central level accounting.)
/fh:j n]vf k|0ffnL eg]sf] s] xf] < (What is revenue accounting system ?)
म

6=
lhG;L ;|]:tfsf] s'g} b'O{ dxTj n]Vg'xf];\ . (Write any two important points of store accounting.
क्र

7=
8= w/f}6L /sd gubdf k|fKt ubf{sf] uf]Zjf/f ef}r/sf] gd'gf b]vfpg'xf];\ . (Prepare the retention journal
ठ्य

voucher at the time of receipt on cash.)

9= sf]if eg]sf] s] xf] < (What is fund ?)
पा

10= g]kfnsf] ;jf]{Rr n]vfk/LIf0f lgsfo s'g xf] < (Which is the apex auditing body in Nepal ?)
11= n]vfkfngdf sDKo"6/sf] k|of]un] nfut lgoGq0fdf s;/L ;xof]u k'¥ofpF5 < (How the use of
computer in accounting helps in cost control ?

;d'x …vÚ (Group 'B')

5f]6f] pQ/ cfpg] k|Zgx? (Short Answer Questions)
;a} k|Zgx?sf] pQ/ lbg'xf];\ (Attempt all questions) [8×5=40]

12= k|ltj]bg tof/ ubf{ Wofg lbg'kg]{ kIfx? pNn]v ug'{xf];\ . (Mention the aspects to be considered
while preparing a report.)
13= Joj;flos ;+:yfx?n] n]vfljlwsf] k|of]u lsg ub{5g < AofVof ug'{xf];\ . (Why business
organization use accounting? Explain.)
14= Pp6f Joj;flos kmd{sf] kf;a'sn] ?= ^%,))) a}ª\s df}Hbft b]vfPsf] 5 . gub k'l:tsf;Fu le8fpbf
lgDg leGgtfx? kQf nfUof] . (A passbook of a business firm showed a bank balance of Rs.
65,000. While making comparison with cash book, the following discrepancies were
found.)
-s_ ?= !@,))) sf] r]s hf/L ePsf] t/ e'StfgLsf] nflu a}ª\sdf k|:t't gePsf] kfOof] . (Cheque
issued but not presented for payment of Rs. 12,000.)
-v_ ?= *,))) sf] r]s hDdf ug{ k7fOPsf] t/ a}ª\df hDdf gePsf] kfOof] . (Cheque deposited but
not collected by bank of Rs. 8,000.)
-u_ a}ª\s b:t'/ ?= !,%)) a}ª\s kf;a'ssf] 8]lj6df dfq r9fOPsf] kfOof] . (Bank charge debited
only in passbook of Rs. 1,500.)
-3_ nufgLaf6 k|fKt Aofh ?= ^,))) kf;a'sdf dfq r9fOPsf] kfOof] . (Interest on investment
recorded only in passbook of Rs 6,000.)
-ª_ Pshgf u|fxsn] ;f]em} a}ª\sdf ?= (,))) hDdf u/]sf] t/ gub k'l:tsfdf clen]v g/flvPsf]

न्द्र
kfOof] . (A customer directly deposited amount of Rs. 9,000 into the bank but not
recorded in cash book.)

के
tof/ ug'{kg]{ (Required)M a}ª\s lx;fa ljj/0f (Bank reconciliation statement) (1+1+1+1+1)
ास
15= lgDg q'l6x? ;Gt'ng k/LIf0f tof/ kfg'{ cufl8 kQf nufOPsf x'g\ (Following errors were
क
detected before preparation of trial balance)
-s_ 3/ef8f ?= %,))) e'StfgL ul/Psf]df uNtLn] Hofnf e'StfgL vftfdf 8]la6 ul/Psf] kfOof] .
वि

(House rent paid of Rs. 5,000 was wrongly debited to wages paid account.)
म

-v_ /fdnfO{ ?= &,))) tna e'StfgL ubf{ e'naz /fdsf] vftfnfO{ 8]la6 ul/Psf] kfOof] . (Salary
क्र

paid to Ram of Rs. 7,000 was wrongly debited Ram's account.)

-u_ ?= @),))) sf] d]l;g v/Lb u/]sf]df ?= @,))) dfq d]l;g vftfdf 8]lj6 u/]sf] kfOof] .
ठ्य

(Purchase of machinery of Rs. 20,000 was debited as Rs. 2,000 in machinery

account.)
पा

-3_ ljj|mL k'l:tsfdf ?= %,))) Go'g clen]vg ul/of] . (Sales book under recorded by Rs.
5,000.)
tof/ ug'{kg]{ (Required) M uNtL ;Rofpg] ef}r/ (Entries for rectification) (1.5+1.5+1+1)
cyjf (Or),
j0ff{g'j|md kmfOlnªsf] kl/ro lbO{ o;sf rf/ kmfObf tyf a]kmfObfx? pNn]v ug'{xf];\ . (Introduce the
alphabetical filing and mention it's any four advantages and disadvantages.) (1+2+2)
16= g]kfnsf] ;/sf/L n]vf ;~rfngsf s'g} kfFr cfwf/x? AofVof ug'{xf];\ . (Explain any five basis of
government accounting in Nepal.)
17= tnsf ljj/0faf6 lhNnf k|x/L sfof{no, l;Gw'nL @)*) kf}ifsf] vr{sf] kmfF6jf/L tof/ ug'{xf];\ .
(Prepare statement of expenditure of District Police Office, Sindhuli for the month of
Poush 2080.)
 ah]6 lx;fa ah]6 zLif{s jflif{s ljlgof]lht df3;Ddsf] vr{ ?= kf}ifsf] vr{ ?=
g+= (Budget head) ah]6 ?=(Annual (Expenditure (Expenditure
(Budget appropriation upto Magh in of Poush in
head no.) Rs.) Rs.) Rs.)
21111 kfl/>lds 3,70,000 1,39,000 24,000
(Remuneration)
22111 8]«; (Uniform) 43,000 6,600 1,200
22711 ljljw vr{ 33,500 10,400 2,100
(Miscellaneous
expenses)
22311 sfof{no d;nGb 18,000 8,000 1,500
(Office
materials)
22612 e|d0f vr{ 70,000 28,000 6,000

न्द्र
(Travelling
expenses)

के
km5of}{6 x'g afFsL OGwg ?= #,))) b]lvG5 . (Uncleared advance of fuel Rs. 3,000)
cyjf (Or),
ास
cy{ dGqfnosf] kfFrj6f sfo{x? n]Vg'xf];\ . (Write any five functions of Ministry of Finance.)
क
18= w/f}l6 n]vfsf] kl/ro lbg'xf];\ . w/f}l6 /fVg'kg]{ s'g} tLg cj:yfx? pNn]v ug'{xf];\ . (Introduce
वि

retention accounting. Mention any three conditions in which retention should be kept.)
2+3
19= g]kfnsf] ;/sf/L n]vfkfngdf k|of]udf /x]sf ;"rgf k|0ffnLx?af/] ;+If]kdf n]Vg'xf];\ . (Write in brief
म
क्र

about information technology systems used in Nepal's government accounting)

;d'x …uÚ (Group 'C')
ठ्य

nfdf] pQ/ cfpg] k|Zgx? (Long Answer Questions)

पा

;a} k|Zgx?sf] pQ/ lbg'xf];\ (Attempt all questions) [3×8=24]

20= ljQLo ;+:yfsf] kl/ro lbg'xf];\ . o;sf s'g} kfFr sfo{x? j0f{g ug'{xf];\ . (Introduce the financial
institutions. Describe it's five functions.) (3+5)
21= lgDg ljj/0fx? Pp6f Jofkf/Lsf] k'l:tsfaf6 @)*) r}q #) ut] lnOPsf x'g\ . (Following are the
particulars extracted from the trader for the year ended 30 Chaitra 2080.)
ljj/0f (Particulars) 8]la6 ?= j|m]l86 ?=
(Debit Rs.) (Credit Rs.)
z'? df}Hbft (Opening stock) 20,000
9'jfgL (Carriage) 30,000
kmlg{r/ (Furniture) 50,000
v/Lb (Purchase) 2,00,000
cf;fdL (Debtors) 1,20,000
 k"FhL (Capital) 2,60,000
;fx' (Creditors) 50,000
Hofnf (Wages) 60,000
;fdfGo vr{ (General expenses) 20,000
tna (Salary) 30,000
aLdf (Insurance) 70,000
;fdfGo ;l~rtL (General 25,000
reserve)
a}ª\s C0f (Bank loans) 40,000
ljj|mL (Sales) 2,25,000
hDdf (Total) 6,00,000 6,00,000
yk hfgsf/L (Additional information) :
-s_ clGtd df}Hbft ?= #%,))) (Closing stock Rs. 35,000)
-v_ ltg{afFsL tna ?= %,))) (Outstanding salary Rs. 5,000)

न्द्र
-u_ !) Ü sf b/n] kmlg{r/sf x|f; (Depreciation on furniture @ 10%)
tof/ ug'{kg]{ (Required)M Aofkf/ lx;fa vftf (Trading account), gfkmf gf]S;fg vftf (Profit

के
and loss account), jf;nft (Balance sheet) 2+3+3
ास
22= lgDg sf/f]af/x? lhNnf ;dGjo O{sfO, uf]/vfsf x'g\ (Following are the transactions of District
Coordination Unit, Gorkha)
क
-s_ @)*)÷)$÷)%M sfof{no d;nGb v/Lb ug{ ?= #),))) sf] e'StfgL cfb]z hf/L ul/of] .
वि

(2080/04/05: Issued payment order of Rs. 30,000 for purchasing office materials.)

-v_ @)*)÷)$÷!@ M ut] 3/wgL >L lrqsf/nfO{ 3/ef8f e'StfgL ug{ ?= %),))) sf] e'StfgL
म

cfb]z hf/L ul/of] . (2080/04/12 : Issued payment order of Rs. 50,000 for payment of
क्र

house rent to house owner Mr. Chitrakar)

ठ्य

-u_ @)*)÷)$÷!$ M zfvf clws[t >L /hgL l;njfnnfO{ e|d0f vr{ k|of]hgsf nflu ?= @%,)))
पा

k]ZsL lbOof] . (2080/04/14 : Advance given to Section Officer Mrs. Rajani Silwal Rs.
25,000 for the purpose of travelling expenses.)

-3_ @)*)÷)$÷@% M >fj0f dlxgfsf] sd{rf/L kfl/>lds ?= $,$),))) -;~ro sf]if ;d]t_ dWo]
lgodfg';f/ sd{rf/L ;~rosf]if, cfos/ ?= #,))) / gful/s nufgL sf]if ?= !),))) s§L u/L
afFsL /sdsf] e'StfgL cfb]z hf/L ul/of] . (2080/04/25: Issued payment order for
employees’ remuneration of Rs. 4,40,000 (including provident fund) as per rule after
deducting income tax Rs. 3,000 and Citizen Investment Trust Rs. 10,000 for the
month Shrawan.)

-ª_ @)*)÷)$÷@^ M >fj0f dlxgfsf] sd{rf/L kfl/>ldsdf s6\6f ul/Psf] /sd ;DalGwt
sfof{nodf hDdf ul/of] . (2080/04/26 : The amount deducted from employee salary for
the month Shrawan was deposited in concerned office.)

tof/ ug'{kg]{ (Required)M uf]Zjf/f ef}r/ (Journal voucher) 1.5+1.5+1.5+2+1.5

 cyjf (Or),
lhNnf k|zf;g sfof{no /;'jfsf lgDg sf/f]af/x?sf cfwf/df a}ª\s gubL lstfa tof/ kfg'{xf];\ .
(Prepare bank cash book from the following transactions of District Administration Office,
Rasuwa.) (1.5+1.5+1.5+1.5+2)
-s_ @)*)÷)(÷)! M 3/ef8f jfkt ?= !),))) sf] e'StfgL cfb]z lbOof] . (2080/09/01 :
Issued payment order of Rs. 10,000 for house rent)

-v_ @)*)÷)(÷)% M vl/bf/ >L /fO{nfO{ kmlg{r/ vl/b ug{ ?= %),))) k]ZsL lbOof] .
(2080/09/05 : Advance for office furniture purchase provided to Kharidar Mr. Rai
of Rs. 50,000)

-u_ @)*)÷)(÷!% M vl/bf/ >Ls[i0f /fO{n] k]z ug'{ ePsf] ?= $%,))) sf] kmlg{r/ v/Lbsf] lan
cfwf/df lghsf] k]ZsL km5of}{6 ul/of] . (2080/09/15: The advance of Kharidar Mr.
Rai has been cleared on the basis of furniture purchase bill of Rs 45,000.)

-3_ @)*)÷)(÷@% M o; dlxgfsf] s"n tna ?= @,@),))) dWo] lgodfg';f/sf] s=;=sf]if / ?=

न्द्र
@,))) s/ s6\6L u/L tna lgsf;f cfb]z lbOof] . (2080/09/15 : Salary payment order
for the month was issued after deducting provident fund as per government rule

के
and tax of Rs. 2,000 out of total salary Rs.2, 20,000.)
ास
-ª_ ldlt @)*)÷)(÷@( M kf}if dlxgfdf ePsf ljleGg vr{x?sf] sf]=n]=lg=sf= dfkm{t e'StfgL
क
lgsf;f k|fKt eof] . (2080/09/29 : Received payment release through Treasury and
वि

Comptroller Office for the different expenditures made for the month of Poush)
म
क्र
ठ्य
पा