2081 SEE Account Model Question Set 9

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Class 10Account

Group A

अति छोटो उत्तर आउने प्रश्नहरू (Very Short Answer Questions): 1.अनुक्रमणिकाको अर्थ संक्षेपमा लेख्नुहोस् । (Write in brief the meaning of indexing).
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Indexing is the process of arranging and listing documents, records, or files in a systematic order—such as alphabetical, numerical, or subject-wise—so they can be easily located and retrieved when needed.
2. नेपालको गैर बैङ्किङ् संस्थाहरूको सूची बनाउनुहोस् । (List out the non-banking institutions of Nepal)
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The non-banking institutions of Nepal are presented below:
1. Finance Companies
2. Insurance Companies
3. Employee Provident Fund (EPF)
4. Citizen Investment Trust (CIT)
3. विभिन्न प्रकारका बिमा कम्पनीहरूको सूची बनाउनुहोस् । (List out the different types of insurance companies)
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The different types of insurance companies are presented:
- Life Insurance Companies
- Non-Life (General) Insurance Companies
- Reinsurance Companies
4. नाफा नोक्सान खाताको केडिटमा समावेग हुने केही पाँचवटा उदाहरणहरू लेख्नुहोस् । (List out any 5 examples that are credited to profit and loss account)
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The list of five examples that are credited to the Profit and Loss Account are:
1. Sales Revenue
2. Commission Received
3. Discount Received
4. Interest Received
5. Rent Received
5. गोस्वारा भौचर भनेको के हो ? (How do you define journal voucher?)
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A Journal Voucher (JV) is a document used to record financial transactions that do not involve cash or cannot be recorded directly through cash book or bank book.
6. गोस्वारा भौचरको म.ले.प.फा.ं कति हो ? (What is the AGF number of Journal Voucher?)
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The AGF number of a Journal Voucher is AGF No. 05.
7. खर्च खर्चकै खाताको ढाँचा बनाउनुहोस् । (Elaborate the non-expenditure account with its format).
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A Non-Expenditure Account is an accounting record used in government offices to show transactions that do not create expenditure but still need to be recorded for control and reporting purposes.
NON-EXPENDITURE ACCOUNT
S.N. Date Particulars AGF No. Bill/Voucher No. Debit (Rs.) Credit (Rs.) Remarks
Total
8. भुक्तानी आदेशलाई संक्षेपमा कसरी परिभाषित गर्न सकिन्छ ? (How do you define the payment order in brief?)
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A Payment Order is an official document authorizing the disbursement of government or organizational funds to a payee.
9. खर्चको फोटावारीको म.ले.प.फा.ं कति हो ? (What is the AGF number of statement of expenditures?)
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The AGF number of statements of expenditure is 13
10. महालेखा नियन्त्रकको कार्यालयबारे संक्षेपमा लेख्नुहोस् । (Write in brief about office of the comptroller general of account).
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The Office of the Comptroller General of Accounts is the central government body responsible for managing and supervising the government accounting system of Nepal
11. बैङ्क नगदी पुस्तकका केहि दुईवटा उद्देश्यहरू लेख्नुहोस् । (Write any two objectives of a Bank cash book.)
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The two objectives of bank cash book are presented below:
1. To record all bank-related receipts and payments accurately
2. To compare the bank balance shown in the cash book with the bank statement

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Group B

छोटो उत्तर आउने प्रश्नहरू (Short Answer Questions): 12. कर्मचारी सञ्चय कोष कसरी निर्धारण गर्न सकिन्छ ? साथै कर्मचारी सञ्चय कोषका कार्यहरू लेख्नुहोस् । (How do you design employee’s provident fund and also write functions of employee’s provident fund).
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The Employee’s Provident Fund is a social security scheme designed to provide financial security to employees after retirement, resignation, or in case of certain contingencies.
The way of designing EPF are:
1. Establish the Fund: The employer sets up a dedicated EPF account or fund managed by a trust or government-approved authority.
2. Define Contribution Rate: Employee contributes a fixed percentage of basic salary (e.g., 10%–12%). Employer contributes an equal or defined percentage.
3. Account Management: Each employee has an individual EPF account to track contributions and interest.
4. Interest Accrual: The fund earns interest, which is credited to the employee’s account periodically.
5. Withdrawal Rules: Define rules for withdrawal, partial withdrawal, and retirement benefits.
The functions of EPF are:
- Retirement Benefit – Provides financial security to employees after retirement.
- Encourages Savings – Promotes regular saving among employees.
- Financial Security – Helps employees during unemployment, disability, or emergency situations.
- Investment Source – Funds collected can be invested in government securities, bonds, or approved projects to generate returns.
- Social Welfare – Acts as a social security measure ensuring long-term welfare of employees.
13. व्यवस्थापन लेखाविधिलाई कसरी परिभाषित गर्न सकिन्छ ? (How do you define management accounting?)
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Management Accounting is the branch of accounting that deals with the collection, analysis, interpretation, and presentation of financial and non-financial information to help the management in planning, decision-making, and control. Unlike financial accounting, which is primarily for external stakeholders, management accounting is internal in nature and is aimed at assisting managers in running the organization efficiently.
Key Features of Management Accounting:
1. Internal Use: Prepared for internal management, not for external parties like investors or creditors.
2. Future-Oriented: Focuses on forecasting and planning rather than only historical data.
3. Decision Support: Helps managers make informed decisions regarding production, investment, cost control, pricing, etc.
4. Flexible Format: Reports can be prepared in any format suitable for management needs.
5. Combines Financial and Non-Financial Data: Includes costs, revenues, budgets, production statistics, efficiency measures, etc.
Objectives / Importance:
1. Planning: Assists management in preparing budgets, financial plans, and operational plans.
2. Controlling: Helps monitor performance by comparing actual results with planned objectives.
3. Decision Making: Provides information for short-term and long-term business decisions.
4. Cost Management: Aids in cost control and efficiency improvement.
5. Profit Maximization: Supports strategies to maximize profit and resource utilization.

14. २०८०, चैत्र ३० गते XYZ कम्पनीको बैङ्क विवरण रु. ५५,०००/- देखिएको छ, जुन नगदी पुस्तकको मौज्दातसँग मिल्न कारणहरूले मेल खाँदैन । (On 30 Chaitra, 2080 the bank statement of XYZ company shows a balance of Rs.55,000 which is not agreed with the balance of company’s cash book. The following reasons are given):

i. रु. ३०,०००/- को चेक जारी गरिएको थियो, तर चैत्र मसान्तसम्म भुक्तानीका लागि पेश गरिएको छैन । (Cheque was issued amounting to Rs.30,000 but not presented for payment upto Chaitra end 2080).

ii. ग्राहकबाट प्राप्त भएको रु. २०,०००/- को चेक बैङ्कमा संकलनका लागि पठाइएको थियो, तर चैत्र ३०, २०८० सम्म क्रेडिट गरिएको छैन । (Cheque received from customer Rs.20,000 and sent to the bank for collection but not credited upto Chaitra 30).

iii. बैङ्कमा संकलनका लागि पठाइएको रु. ८,०००/- को चेक अस्वीकार भयो । (A cheque of Rs.8,000 sent to bank for collection but dishonored).

iv. बैङ्कद्वारा रु. ७,०००/- ब्याज क्रेडिट गरिएको थियो, तर नगद पुस्तकमा लेखिएको छैन । (Interest credited by the bank Rs.7,000 but not recorded into cash book).

v. निर्देशअनुसार बैङ्कले बिमा शुल्क रु. १२,०००/- तिर्यो थियो, तर नगद पुस्तकमा समावेग गरिएको छैन । (Insurance premium paid by the bank as per standing instruction Rs.12,000 but not recorded in Cash book).

vi. बैङ्कद्वारा रु. १,२००/- बैङ्क शुल्क डेबिट गरेको थियो, तर नगद पुस्तकमा लेखिएको छैन । (Bank charge debited by the bank but not recorded in cash book Rs.1,200). तयार गर्नुहोस् (Required): बैङ्क समाधान विवरण (Bank reconciliation statement)

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Bank Reconciliation Statement as on 30 Chaitra 2080

Particulars	Amount (Rs.)
Bank balance as per bank statement	55,000
Add: Cheque received but not credited	20,000
Add: Bank interest credited	7,000
Less: Cheque issued but not presented	30,000
Less: Cheque dishonored	8,000
Less: Insurance premium paid by bank	12,000
Less: Bank charges	1,200
Adjusted Cash Book Balance	30,800

Adjusted Cash Book Balance / Balance as per Cash Book = Rs. 30,800

15. सन्तुलन परीक्षण तयार गरिएका त्रुटिहरू फेला परेका छन्: (Following errors were located after preparing trial balance):

i. प्रकाशबाट रु. ४,०००/- उधारो खरिदलाई गल्तीले उपयोगी बिक्रीको रुपमा लेखिएको थियो। (A credit purchases from Prakash Rs.4,000 was wrongly recorded as credit sales).

ii. मेसिन खरिदका लागि निर्मूल् पारवाहन खर्च रु. ५,०००/- पारवाहन खर्च खातामा प्रविष्टि गरिएको थियो। (Carriage paid for machinery purchases was posted to carriage expenses account Rs.5,000).

iii. ज्ञानेन्द्रलाई तिरेको रु. १५,०००/- उसको खातामा प्रविष्टि गर्न छुटेको थियो। (Paid to Gyanendra Rs.15,000 was omitted to be posted to his account).

iv. बिक्री फिर्ता पुस्तक रु.४,५००/- ले बढी लेखिएको थियो। (Sales return book overcast by Rs.4,500).

तयार पाउनुहोस् (Required): सुधारात्मक जरनल प्रविष्टिहरू (Rectifying Journal Entries)

अथवा (OR),

छुटेका त्रुटिहरूको बारेमा विस्तारमा लेख्नुहोस्। (Define in detail about error of commission).

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Rectifying Journal Entries

Date	Particulars	L.F.	Debit (Rs.)	Credit (Rs.)
1	Sales A/C Dr.		4,000
	To Prakash A/C			4,000
	(Being wrong entry of purchase recorded as sales reversed)
	Purchases A/C Dr.		4,000
	To Prakash A/C			4,000
	(Being credit purchase from Prakash correctly recorded)
------	-------------	------	-------------	--------------
2	Machinery A/C Dr.		5,000
	To Carriage Expense A/C			5,000
	(Being carriage on machinery capitalized instead of being expensed)
------	-------------	------	-------------	--------------
3	Gyanendra A/C Dr.		15,000
	To Cash/Bank A/C			15,000
	(Being payment to Gyanendra earlier omitted now recorded)
------	-------------	------	-------------	--------------
4	Sales A/C Dr.		4,500
	To Sales Return A/C			4,500
	(Being correction of sales return book overcast)
------	-------------	------	-------------	--------------

Error of Commission is an accounting error that occurs when a transaction is recorded in the correct type of account but in the wrong subsidiary account, wrong amount, or on the wrong side. This means the nature of the account is correct, but the details are wrong.

It generally happens because of carelessness, wrong posting, or mistakes made while recording transactions in the ledger.

Impact of Error of Commission

It affects individual ledger accounts, but
Does NOT affect the Trial Balance total, because the debit and credit amounts still match.
It requires rectification by passing appropriate journal entries.

Examples

Posting a purchase of Rs. 2,000 to the wrong supplier’s account.
Posting Rs. 3,500 as Rs. 350 in the expense account.
Posting a debit entry to the credit side of the same account.

An Error of Commission is a clerical mistake that occurs due to wrong posting in the ledger while the basic classification of the transaction remains correct. It affects the accuracy of individual accounts but usually does not disturb the agreement of the trial balance.

16. राजस्व लेखाङ्कनको प्रतिवेदनका प्रावधानहरु के के छन् ? (What is the reporting provision of revenue accounting?)
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The reporting provisions of revenue accounting refer to the rules, procedures, and formats used to record, monitor, and report government revenue in a systematic and transparent way. These provisions ensure that all revenue collected by government offices is properly accounted for and reported to higher authorities.
The reporting provision of revenue accounting are presented below:
1. Use of Prescribed Accounting Forms and Registers
Government offices must record all revenue transactions using AGF forms, revenue registers, and statements prescribed by the Office of the Comptroller General of Accounts (OCGA). Examples: Revenue Receipt Book, Daily Revenue Statement, Monthly Revenue Statement, etc.
2. Daily Recording of Revenues
All revenues collected during the day (such as taxes, fees, fines, service charges) must be recorded daily in the revenue register and verified with supporting documents.
3. Deposit of Revenue into Government Bank Account
Collected revenue must be deposited into the Government Treasury account or bank account on the same day or within the allowed time. A bank deposit voucher or treasury receipt is prepared for proof.
4. Daily Revenue Statement Submission
Each office must prepare and submit a Daily Revenue Collection Statement to the treasury or accounts section. This helps in monitoring daily income and ensuring no revenue is held by staff.
6. Reconciliation with Bank Records
Revenue records must be reconciled monthly with bank statements to ensure proper deposit and prevent errors, fraud, or misreporting.

17. निम्न जानकारीहरु दिइएको छ : (The following information is given):

खर्च संकेत नं (B.H. No.)	खर्च उपशीर्षक नाम (Budget Head)	वार्षिक विनियोजन (Annual Budget)	अश्विनसम्म खर्च (Exp. up to Ashwin)	कार्तिक महिनाको खर्च (Exp. of Kartik)
–	कर्मचारी पारिश्रमिक (Employees' remuneration)	7,00,000	3,00,000	80,000
–	अधिकृत भत्ता (Officer allowances)	2,00,000	1,00,000	30,000
–	पानी तथा विद्युत (Water and electricity)	40,000	25,000	5,000
–	इन्धन तथा तेल (Fuel & oil – administrative)	75,000	40,000	10,000
–	कर्मचारी तालिम (Employees' training)	60,000	37,000	15,000
–	भ्रमण खर्च (Travelling expenses)	45,000	25,000	12,000
–	मेसिनरी तथा औजार (Machinery and equipment)	2,50,000	1,50,000	–

अतिरिक्त जानकारी (Additional Information):

फस्र्याट हुन बाँकी भ्रमण खर्च = रू. ८,०००/- (Un-cleared travelling expenses advance = Rs. 8,000)

तयार गर्नुहोस् (Required):

मासिक खर्चको फाँटवारी (Monthly Statement of Expenditures)

अथवा (OR),

गोस्वारा भौचरको उद्देश्यहरु के के हुन् ? (What are the objectives of a Journal voucher?)

A Journal Voucher (JV) is a source document used to record transactions that do not involve direct cash or bank movement. It ensures that non-cash, adjustment, correction, or internal transactions are properly authorized and recorded in the books of accounts.

The objectives of preparing a Journal Voucher are:

1. To Record Non-Cash and Adjustment Transactions

Many transactions such as depreciation, provisions, accruals, outstanding expenses, prepaid expenses, correction of errors, and internal transfers cannot be recorded through cash or bank vouchers. A Journal Voucher provides an official basis for recording such non-cash entries in the journal.

2. To Maintain Accuracy and Correct Errors in the Accounts

Journal Vouchers are used to rectify errors made in ledger accounts or in previous entries. Whenever an entry is corrected, a JV is prepared to ensure transparency, accuracy, and proper documentation of the rectification.

3. To Provide Authorization and Internal Control

Every Journal Voucher must be approved by the authorized officer. This ensures that all adjustments and non-cash entries are genuine, verified, and made according to accounting rules. Thus, it helps strengthen the internal control system of an organization.

4. To Maintain a Clear Audit Trail

Journal Vouchers act as reliable evidence for auditors. They show why a particular adjustment or non-cash transaction was passed, who prepared it, and who approved it. This helps auditors verify the authenticity and correctness of financial statements.

5. To Ensure Proper Classification and Posting in Ledger

A JV clearly states the accounts to be debited and credited. This avoids confusion and helps in proper posting to concerned ledgers, ensuring that the financial records remain systematic and consistent.

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Budget Head (B.H.)	Annual Budget (Rs.)	Expenditure up to Ashwin (Rs.)	Kartik Expenditure (Rs.)	Total up to Kartik (Rs.)	Balance (Rs.)
Employees' remuneration	700,000	300,000	80,000	380,000	320,000
Officer allowances	200,000	100,000	30,000	130,000	70,000
Water & electricity	40,000	25,000	5,000	30,000	10,000
Fuel & oil (administrative)	75,000	40,000	10,000	50,000	25,000
Employees' training	60,000	37,000	15,000	52,000	8,000
Travelling expenses	45,000	25,000	12,000	37,000	8,000
Machinery & equipment	250,000	150,000	0	150,000	100,000
Total	1,370,000	677,000	152,000	829,000	541,000

Working notes:

Total up to Kartik = Expenditure up to Ashwin + Kartik Expenditure.
Balance = Annual Budget − Total up to Kartik.

Travelling (adjusted):

Reported travelling total up to Kartik = 37,000
Less: Un-cleared advance = 8,000
Adjusted travelling expenditure = 29,000
Adjusted travelling balance = 45,000 − 29,000 = 16,000

Adjusted totals (after removing Rs. 8,000 advance from expenditure):

Description	Amount (Rs.)
Previously reported Total up to Kartik	829,000
Less: Un-cleared travelling advance	8,000
Adjusted Total up to Kartik	821,000
Annual Budget Total	1,370,000
Adjusted Total Balance (Annual − Adjusted used)	549,000

18. नियम लेखाविधिमा प्रयोग गरिने फारामहरु के के हुन् ? (Explain the forms used in deposit accounting).
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Deposit accounting involves keeping systematic records of government or organizational deposits, such as security deposits, caution money, reserve funds, and other temporary deposits. To record these deposits properly, several standard forms are used.
The forms used in deposit accounting are:
1. Deposit Slip (Deposit Form)
A Deposit Slip is the primary form used when money is deposited into the deposit account. It includes details such as:
- Name of the depositor
- Purpose of deposit
- Amount deposited
- Signature of depositor
- Cashier/Bank receiving stamp
Purpose: It serves as documentary evidence that the organization has officially received the deposit amount.
2. Deposit Register
This is a systematic record where all deposits received are entered date-wise. It includes:
- Date of deposit
- Deposit slip number
- Name and address of depositor
- Amount
- Purpose of deposit
- Balance remaining
Purpose: To maintain a running total of each type of deposit and ensure proper control over deposit collections.
3. Deposit Ledger (Individual Deposit Ledger)
This ledger is maintained for each depositor separately. It records:
- Opening balance
- Deposits made
- Refunds
- Closing balance
Purpose: To track the deposit balance due to a particular person or organization.
4. Deposit Refund Voucher
When a deposit needs to be refunded, this form is used. It contains:
- Name of depositor
- Reason for refund
- Amount
- Authorization signature
- Cash/bank payment details
Purpose: To authorize and record the refund of deposit amounts correctly.
5. Deposit Clearance/Reconciliation Form
This form is used at the end of the financial period to reconcile deposit balances. It includes:
- Amount received
- Amount refunded
- Outstanding balance
- Reasons for pending deposits
Purpose: To verify that deposit records match with financial statements and ensure accuracy.
19. MS Excel र Google Sheet लाई परिभाषित गर्नुहोस् । (Define in your word about MS Excel and Google Sheet).
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MS Excel
MS Excel is a spreadsheet software developed by Microsoft that allows users to organize, analyze, and visualize data in rows and columns. It is widely used for:
- Performing calculations using formulas and functions
- Creating charts and graphs
- Managing lists, budgets, and reports
- Data analysis and pivot tables
In short: MS Excel is a powerful tool to store, calculate, and analyze data on a computer.
Google Sheet
Google Sheet is a web-based spreadsheet application offered by Google that works online through a browser. It has similar features to MS Excel but allows:
- Real-time collaboration with multiple users
- Automatic saving in the cloud
- Easy sharing and accessibility from any device with internet
In short: Google Sheet is an online spreadsheet tool for storing, analyzing, and collaborating on data in real-time.

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Group C

निम्न उत्तर आउने प्रश्नहरु (Long Answer Questions): 20. चेक, ड्राफ्ट र लेटर अफ क्रेडिटको बारेमा छोटकरीमा लेख्नुहोस् । (Write in short, a note of: Cheque, draft and letter of credit).
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Cheque
A cheque is a written order issued by an account holder (drawer) directing the bank to pay a certain amount of money to a person (payee) from the drawer’s account.
- Purpose: Payment of money from one account to another.
- Example: Personal cheque, bearer cheque.
Key Features:
- It must be in writing and signed by the drawer.
- It specifies the amount to be paid.
- It can be bearer, order, or crossed cheque.
- Payment is made on demand from the bank.
Draft
A draft is an order issued by a bank to pay a specified sum of money to a person at another branch or bank.
- Purpose: Transfer of funds safely from one place to another.
- Example: Demand draft (DD).
Key Features:
- Issued and guaranteed by the bank.
- Safer than sending cash.
- Can be demand draft (DD) or payable at a future date.
- Used for transferring funds from one place to another.
Letter of Credit (LC)
A Letter of Credit is a written commitment by a bank on behalf of the buyer to pay the seller a specified amount, provided the seller fulfills certain conditions.
- Purpose: Facilitate trade and payment assurance in domestic or international transactions.
- Example: Sight LC, Usance LC.
Key Features:
- Commonly used in domestic and international trade.
- Provides payment assurance to the seller.
- The bank acts as an intermediary, reducing risk for both buyer and seller.
- Can be sight LC (payment on presentation) or usance LC (payment after a specified period).

21. एक जना व्यापारीको डिसेम्बर ३१, २०२४ को सन्तुलन परीक्षण यस प्रकार छ : (The following trial balance provided by a trader as on 31st December, 2024).

Particulars	Debit (Rs.)	Credit (Rs.)
Capital		2,50,000
Bank Loan		50,000
Creditors (Sahus)		14,000
Sales	2,700
Commission	5,500
Bills Receivable		25,000
Machinery	1,20,000
Debtors (Assamis)	60,000
Wages (Jyaala)	45,000
Provision for Bad Debts		4,500
Outstanding Expenses	7,000
Purchases	30,000
Stock (01/01/2024)	17,000
Salaries	8,000
Travelling Expenses	7,000
Insurance	16,000
Cash and Bank	5,000
Repairs	3,000
Interest on Loan	6,500
Discount Allowed	1,500
Bad Debts	45,000
Furniture	35,000
Investment	10,000
Audit Fees	5,000
Return Outwards		10,000
Return Inwards (Sales Return)	85,000
Drawings	35,000
Rent	13,000
Total	5,63,000	5,63,000

Adjustments (Adjustment Entries)

Closing stock = Rs. 10,400
Depreciation: Machinery @10%, Furniture @20%
Wages: Prepaid Rs. 5,000, Outstanding Rs. 3,000
Bank loan interest outstanding = Rs. 2,000

Required:

Prepare the following:

Trading Account for the period ended 04/04/2024
Profit & Loss Account for the period ended 04/04/2024
Balance Sheet as on 04/04/2024

Answers (JavaScript required to toggle visibility):

Trading Account for the period ended 04/04/2024

Particulars	Rs.	Particulars	Rs.
To Opening Stock	17,000	By Sales	2,700
To Purchases	30,000	By Closing Stock	10,400
To Wages (Adjusted: 45,000 + 3,000 − 5,000)	43,000
To Gross Loss c/d	65,900
Total	1,55,000	Total	13,100

Calculation Notes:

Adjusted Wages = 45,000 + 3,000 (outstanding) − 5,000 (prepaid) = 43,000
COGS = Opening Stock + Purchases + Wages − Closing Stock = 17,000 + 30,000 + 43,000 − 10,400 = 79,000 − 10,400 = 68,600
Gross Loss = Sales − COGS = 2,700 − 68,600 = 65,900 Loss

Profit & Loss Account for the period ended 04/04/2024

Particulars	Rs.	Particulars	Rs.
To Gross Loss b/d	65,900	By Investment Income	6,000
To Rent	13,000
To Insurance	16,000
To Salaries (Adjusted: 8,000 + 3,000 − 0)	11,000
To Travelling Expenses	7,000
To Repairs	3,000
To Audit Fees	5,000
To Discount Allowed	1,500
To Bank Interest (Outstanding)	2,000
To Depreciation – Machinery (10% of 1,20,000)	12,000
To Depreciation – Furniture (20% of 35,000)	7,000
To Commission	5,500
To Bad Debts	45,000
To Net Loss c/d	161,900
Total	261,900	Total	6,000

Net Loss for the period = Rs. 161,900

Balance Sheet as on 04/04/2024

Particulars	Amount (Rs.)	Particulars	Amount (Rs.)
Assets		Liabilities & Capital
Machinery (1,20,000 − 12,000)	1,08,000	Capital	2,50,000
Furniture (35,000 − 7,000)	28,000	Less: Drawings	35,000
Closing Stock	10,400	Less: Net Loss	161,900
Debtors	60,000	Bank Loan	50,000
Bills Receivable	25,000	Creditors	14,000
Cash & Bank	5,000	Outstanding Salary	3,000
Investment	10,000	Outstanding Bank Interest	2,000
Prepaid Wages	5,000
Total Assets	2,51,400	Total Liabilities & Capital	2,51,400

Total Assets = Total Liabilities + Capital = Rs. 2,51,400

22. नेपालको सरकारी कार्यालयले गरेको निम्न कारोवारहरु उपलब्ध गराएका छन् : (The following transduction are provided by a government office of Nepal):

i. शाखा अधिकृत श्रीमती सुनितालाई भ्रमण भत्ताका लागि रु. ४०,०००/- पेसेकी दिइयो । (Advance given to section officer Ms. Sunita for travelling expenses Rs.40,000).
ii. मैसिनरी खरिदका लागि XYZ सप्लायर्सलाई रु. ३,५०,०००/- भुक्तानी गरियो । (Paid to XYZ suppliers for machinery purchase Rs.3,50,000).
iii. अधिकृत श्री तिवारीले कम्प्युटर खरिद पेसेकी फछ्यौट गरे र उनले कम्प्युटर खरिदको बिल रु.६५,०००/- पेसे गरे भने पेसेकीको रकम रु. ७५,०००/- थियो । (Advance cleared by Officer Mr. Tiwari for computer purchase. Mr. Tiwari submitted the computer purchase bill Rs.65,000 and the advance amount was Rs.75,000).
iv. पुस्तक तथा सामग्री खरिद रु. २०,०००/- लाई गलतिले पानी तथा बत्ती खर्चमा लेखिएको थियो । (Book and material purchase Rs.20,000 was mistakenly recorded as water and electricity).
v. कर्मचारी पारिश्रमिक शीर्षकबाट स्थानिय भत्ता शीर्षकमारु रु. ९०,०००/- सारियो । (Transferred Rs.90,000 from employees’ remuneration heading to local allowances).

तयार पार्नुहोस् (Required): गौसवरा भौचर (Journal voucher)

अथवा (OR),

निम्न कारोवारहरु दिइएका छन् : (Following transactions are given):

i. कार्यालय निर्माणका लागि ठेकेदार लोकेन्द्रलाई १० प्रतिशत ठेक्का कर कट्टी गरी रु. ९०,०००/- भुक्तानी गरियो । (Paid Rs.90,000 to contractor Lokendra for office construction after deducting 10% contract tax).

ii. नयाँ सुब्बा स्मारिकालाई भ्रमण शुल्कका लागि पेसेकीस्वरुप रु. ३३,०००/- दिइयो । (Paid in advance to Nayab Subba Smarika for travel expenses Rs.33,000).

iii. अधिकृत मिसनद्वारा पेसेकी फछ्यौट गर्दै फर्निचर खरिद बिल रु. २३,०००/- पेसे गरियो । उनका पेसेकी रकम रु. २५,०००/- थियो । (Advance cleared by officer Mr. Misan by submitting furniture purchase bill Rs.23,000 against advance amount Rs.25,000).

iv. पारिश्रमिक वितरणका लागि रु. ६०,०००/- भुक्तानी गरियो, जसमा पोसाक भत्ता रु. २५,०००/- समावेश भएको थियो । कट्टी रकममा सञ्चय कोष रु. १०,०००/-, आयकर रु. ४,०००/- र अग्रिम तलब रु.६,०००/- छ । उक्त कटौती रकमहरु सम्बन्धित खातामा जम्मा गरियो। (Paid Rs.60,000 for the distribution of Remuneration including clothing allowances Rs.25,000 after deducting for Provident fund Rs.10,000, Income tax Rs.4,000 and advance salary Rs.6,000. The deductions were deposited in the concerned bank account).

तयार पार्नुस् (Required): बैँक नगदी पुस्तिका (Bank Cash book)

Answers (JavaScript required to toggle visibility):

Journal Voucher

JV No.	Date	Particulars	Debit (Rs.)	Credit (Rs.)	Remarks
1	[Date]	Travelling Advance A/C	40,000		Advance given to Ms. Sunita for travelling
		Cash / Bank A/C		40,000
2	[Date]	Machinery A/C	3,50,000		Payment to XYZ supplier for machinery
		Cash / Bank A/C		3,50,000
3	[Date]	Computer A/C	65,000		Computer purchased by Mr. Tiwari
		Travelling Advance / Advance A/C		75,000	Advance adjustment
		Cash / Bank A/C	10,000		Refund of excess advance (75,000 − 65,000 = 10,000)
4	[Date]	Books & Materials A/C	20,000		Correction of misposted expense (recorded as water & electricity)
		Water & Electricity A/C		20,000
5	[Date]	Local Allowances A/C	90,000		Transfer from Employees’ Remuneration
		Employees’ Remuneration A/C		90,000

Bank Cash Book

Date	Particulars	L.F.	Debit (Rs.)	Credit (Rs.)	Balance (Rs.)
[Date]	Balance b/d				0
[Date]	To Contractor Lokendra (Office construction)			81,000	(81,000)
[Date]	To Advance – Nayab Subba Smarika (Travelling)			33,000	(1,14,000)
[Date]	To Furniture Purchase – Mr. Misan (Advance cleared)			23,000	(1,37,000)
[Date]	To Employee Remuneration (Net Payment)			40,000	(1,77,000)
[Date]	To Provident Fund Payable			10,000	(1,87,000)
[Date]	To Income Tax Payable			4,000	(1,91,000)
[Date]	To Advance Salary Payable			6,000	(1,97,000)
Total				1,97,000

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S.N.	Date	Particulars	AGF No.	Bill/Voucher No.	Debit (Rs.)	Credit (Rs.)	Remarks
Total

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Group A

अति छोटो उत्तर आउने प्रश्नहरू (Very Short Answer Questions): 1.अनुक्रमणिकाको अर्थ संक्षेपमा लेख्नुहोस् । (Write in brief the meaning of indexing).

2. नेपालको गैर बैङ्किङ् संस्थाहरूको सूची बनाउनुहोस् । (List out the non-banking institutions of Nepal)

3. विभिन्न प्रकारका बिमा कम्पनीहरूको सूची बनाउनुहोस् । (List out the different types of insurance companies)

4. नाफा नोक्सान खाताको केडिटमा समावेग हुने केही पाँचवटा उदाहरणहरू लेख्नुहोस् । (List out any 5 examples that are credited to profit and loss account)

5. गोस्वारा भौचर भनेको के हो ? (How do you define journal voucher?)

6. गोस्वारा भौचरको म.ले.प.फा.ं कति हो ? (What is the AGF number of Journal Voucher?)

7. खर्च खर्चकै खाताको ढाँचा बनाउनुहोस् । (Elaborate the non-expenditure account with its format).

8. भुक्तानी आदेशलाई संक्षेपमा कसरी परिभाषित गर्न सकिन्छ ? (How do you define the payment order in brief?)

9. खर्चको फोटावारीको म.ले.प.फा.ं कति हो ? (What is the AGF number of statement of expenditures?)

10. महालेखा नियन्त्रकको कार्यालयबारे संक्षेपमा लेख्नुहोस् । (Write in brief about office of the comptroller general of account).

11. बैङ्क नगदी पुस्तकका केहि दुईवटा उद्देश्यहरू लेख्नुहोस् । (Write any two objectives of a Bank cash book.)

Group B

13. व्यवस्थापन लेखाविधिलाई कसरी परिभाषित गर्न सकिन्छ ? (How do you define management accounting?)

15. सन्तुलन परीक्षण तयार गरिएका त्रुटिहरू फेला परेका छन्: (Following errors were located after preparing trial balance):

16. राजस्व लेखाङ्कनको प्रतिवेदनका प्रावधानहरु के के छन् ? (What is the reporting provision of revenue accounting?)

17. निम्न जानकारीहरु दिइएको छ : (The following information is given):

18. नियम लेखाविधिमा प्रयोग गरिने फारामहरु के के हुन् ? (Explain the forms used in deposit accounting).

19. MS Excel र Google Sheet लाई परिभाषित गर्नुहोस् । (Define in your word about MS Excel and Google Sheet).

Group C

21. एक जना व्यापारीको डिसेम्बर ३१, २०२४ को सन्तुलन परीक्षण यस प्रकार छ : (The following trial balance provided by a trader as on 31st December, 2024).

22. नेपालको सरकारी कार्यालयले गरेको निम्न कारोवारहरु उपलब्ध गराएका छन् : (The following transduction are provided by a government office of Nepal):