SEE 2081 (2025) – Regular, Set A Solution
Optional II Office Practice and Accounting (ऐच्छिक द्वितीय कार्यालय सञ्चालन र लेखा)
Class 10 Account Set A 2081 | Solved Answer Key (हल गरिएको उत्तरकुञ्जिका)
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Group ‘A’ (समूह ‘क’)
Very Short Answer Questions (अति छोटो उत्तर आउने प्रश्नहरू)
1. प्रस्तावका प्रकार के के हुन् ? (Write the types of resolution.)
Answer: प्रस्तावका प्रकारहरू निम्नलिखित छन् (The types of resolution are as follows):
१. सामान्य प्रस्ताव (General Resolution)
२. विशेष प्रस्ताव (Special Resolution)
2. विप्रेषण भनेको के हो ? (What is remittance?)
Answer: विदेश वा अन्य स्थानमा कार्यरत व्यक्तिहरूले आर्जन गरेको रकम आफ्नै देश वा घरमा रहेका परिवार, आफन्त, वा अन्य व्यक्तिलाई पठाउने प्रक्रिया वा रकमलाई विप्रेषण (Remittance) भनिन्छ ।
(The process of sending money earned by individuals working abroad or elsewhere to their family, relatives, or others in their home country, or the amount itself, is called remittance.)
3. PAN को पूरा रूप लेख्नुहोस् । (Write the full form of PAN.)
Answer: Permanent Account Number (स्थायी लेखा नम्बर)
4. वर्षको अन्त्यको मौज्दातलाई वासलातमा कसरी समायोजन गरिन्छ ? (How do you adjust closing stock at the end of the year in Balance Sheet?)
Answer: वर्षको अन्त्यको मौज्दात (Closing Stock) लाई वासलातको सम्पत्ति (Assets) पक्षमा चालु सम्पत्ति (Current Assets) अन्तर्गत देखाइन्छ ।
(Closing stock is shown on the Assets side of the Balance Sheet under Current Assets.)
5. सरकारी लेखाका कुनै दुई आधार उल्लेख गर्नुहोस् । (Mention any two bases of Government Accounting.)
Answer: सरकारी लेखाका दुई आधारहरू (Two bases of Government Accounting):
१. संवैधानिक आधार (Constitutional Basis)
२. कानुनी आधार (Legal Basis)
6. सरकारी राजस्व लेखामा प्रयोग हुने कुनै दुई फारामको नाम लेख्नुहोस् । (Write the names of any two forms of Government revenue accounting.)
Answer:
१. म.ले.प.फा.नं. १०१ – नगदी/प्राप्ति रसिद (AGF No. 101 – Cash/Receipt Voucher)
२. म.ले.प.फा.नं. १०२ – दैनिक राजस्व/आम्दानी खाता (AGF No. 102 – Daily Revenue/Income Account)
7. जिन्सी लेखा भनेको के हो ? (What is Store Accounting?)
Answer: कुनै संस्था वा कार्यालयमा रहेका भौतिक सम्पत्तिहरू (जस्तै: फर्निचर, मेसिनरी, कच्चा पदार्थ आदि) को प्राप्ति, भण्डारण, र उपयोगको व्यवस्थित अभिलेख राख्ने लेखा प्रणालीलाई जिन्सी लेखा भनिन्छ ।
(Store accounting refers to the accounting system that keeps systematic records of the receipt, storage, and utilization of physical assets like furniture, machinery, raw materials, etc., in an organization or office.)
8. धरौटी रकम नगदमा प्राप्त गर्दाको गोस्वारा भौचरको नमुना देखाउनुहोस् । (Show the specimen of the retention journal voucher at the time of receipt in cash.)
| Particulars | Dr. (Rs.) | Cr. (Rs.) |
|---|---|---|
|
Dr. Cash Account (नगद खाता) To Dharauti (Deposit) Account (धरौटी खाता) (Being deposit received in cash) |
XXX | XXX |
9. खरिद आदेशको म.ले.प. फाराम नम्बर लेख्नुहोस् । (Write the AGF form number of purchase order.)
Answer: खरिद आदेशको म.ले.प. फाराम नम्बर ४०२ (402) हो ।
(The AGF form number of purchase order is 402.)
10. महालेखा परीक्षकको कार्यालयका कुनै दुई कार्यहरू लेख्नुहोस् । (Write any two functions of the Office of the Auditor General.)
Answer:
१. सरकारी कार्यालयहरूको लेखापरीक्षण गर्ने (To audit the accounts of government offices).
२. लेखापरीक्षण सम्बन्धी परामर्श र निर्देशन दिने (To provide consultation and directives regarding auditing).
11. तथ्याङ्क प्रविष्टि भनेको के हो ? (What is data entry or input?)
Answer: कम्प्युटर वा सूचना प्रणालीमा प्रशोधनका लागि कुनै पनि जानकारी, तथ्याङ्क वा विवरणहरू राख्ने प्रक्रियालाई तथ्याङ्क प्रविष्टि (Data Entry) वा इनपुट भनिन्छ ।
(Data Entry or Input refers to the process of entering data, information, or details into a computer or information system for processing.)
Group ‘B’ (समूह ‘ख’)
Short Answer Questions (छोटो उत्तर आउने प्रश्नहरू) [8 × 5 = 40]
12. टिप्पणीको परिचय दिनुहोस् । टिप्पणी तयार गर्दा ध्यान दिनुपर्ने चारओटा पक्षहरू लेख्नुहोस् ।
(Introduce the Memo. Write any four aspects to be considered while preparing a memo or tippani.)
टिप्पणी (Memo/Tippani):
कुनै जटिल, नीतिगत वा प्रशासनिक विषयमा निर्णय लिनका लागि तल्लो तहका कर्मचारीले आवश्यक तथ्य, प्रमाण र ऐन नियमको आधारसहित राय सुझाव पेस गर्ने लिखित मस्यौदालाई टिप्पणी भनिन्छ । यो तलबाट उठ्छ र माथिल्लो तहबाट सदर हुन्छ ।
(Memo refers to a written draft submitted by lower-level staff to higher authorities with necessary facts, evidence, and legal basis for making decisions on complex, policy, or administrative matters. It moves from bottom to top for approval.)
-
विषयवस्तुको स्पष्टता: टिप्पणीको विषय र समस्या स्पष्ट खुलेको हुनुपर्छ ।
(Clarity of subject matter: The subject and problem of the memo must be clearly stated.) -
प्रमाण र कागजात: सम्बन्धित ऐन, नियम र विगतका नजिर वा निर्णयहरू संलग्न गर्नुपर्छ ।
(Evidence and Documents: Relevant acts, rules, and past precedents or decisions must be attached.) -
सरल भाषा: शिष्ट, मर्यादित र दोहोरो अर्थ नलाग्ने भाषा प्रयोग गर्नुपर्छ ।
(Simple Language: Polite, dignified, and unambiguous language should be used.) -
क्रमबद्धता: टिप्पणी सिलसिलेवार रूपमा लेखिएको हुनुपर्छ र अन्त्यमा स्पष्ट राय/सिफारिस हुनुपर्छ ।
(Sequence: The memo should be written sequentially and must end with a clear opinion/recommendation.)
13. वित्तीय लेखाविधिका कुनै पाँच महत्त्व लेख्नुहोस् ।
(Write any five importances of financial accounting.)
वित्तीय लेखाविधिका पाँच महत्त्वहरू (Five importances of financial accounting):
-
संस्थाको नाफा वा नोक्सानको अवस्था पत्ता लगाउन ।
(To determine the profit or loss status of the organization.) -
संस्थाको आर्थिक स्थिति (सम्पत्ति र दायित्व) को जानकारी दिन ।
(To provide information about the financial position (Assets and Liabilities) of the organization.) -
कानुनी आवश्यकता र करको दायित्व निर्धारण गर्न ।
(To determine legal requirements and tax liabilities.) -
व्यवस्थापनलाई योजना तर्जुमा र निर्णय निर्माणमा सघाउन ।
(To help management in formulating plans and decision making.) -
लगानीकर्ता र सरोकारवालाहरूलाई आवश्यक वित्तीय सूचना उपलब्ध गराउन ।
(To provide necessary financial information to investors and stakeholders.)
14. बि.एन्ड.बि. कम्पनीले असोज ३० गते निम्नलिखित जानकारी दिएको छ ।
(The following information is available from B and B Company as on 30th Ashwin.)
- नगद पुस्तिकाअनुसार मौज्दात रु. १२५,००० देखिएको । (The cash book showed a balance of Rs. 125,000.)
- रु. १,००० को चेक जारी गरिएको तर बैङ्कमा प्रस्तुत् नगरिएको । (A cheque of Rs. 1,000 was drawn but not presented for payment in Bank.)
- अधिविकर्षको ब्याज रु. ५,००० पासबुकमा मात्र डेबिट गरेको पाइयो । (Interest on overdraft Rs. 5,000 debited only in pass book.)
- रु. १२,००० को चेक बैङ्कमा जम्मा गरिएको तर बैङ्कद्वारा सङ्कलन नभएको । (Cheque of Rs. 12,000 deposited into bank but not collected by the bank.)
- लाभांश प्राप्त रु. १५,००० पासबुकको क्रेडिटमा चढाइएको तर नगद पुस्तिकामा नचढेको पाइयो । (Dividend received Rs. 15,000 credited in pass book but not recorded in cash book.)
Required: बैङ्क हिसाब मिलान विवरण (Bank Reconciliation Statement)
Bank Reconciliation Statement
As on 30th Ashwin
| Particulars | Details (Rs.) | Amount (Rs.) |
|---|---|---|
| Balance as per Cash Book | 1,25,000 | |
| Add: | ||
| Cheque issued but not presented for payment (ii) | 1,000 | |
| Dividend collected by bank directly (v) | 15,000 | |
| Sub Total | 16,000 | |
| 1,41,000 | ||
| Less: | ||
| Interest on overdraft debited in pass book only (iii) | 5,000 | |
| Cheque deposited but not collected by bank (iv) | 12,000 | |
| (17,000) | ||
| Balance as per Pass Book | 1,24,000 | |
15. सन्तुलन परीक्षण तयार भइसकेपछि पत्ता लागेका निम्न गल्तीहरू सुधार गर्नुहोस् ।
(Rectify the following errors located after preparation of trial balance:)
- रु. ५०,००० को मेसिन खरिद गरिएको गल्तीले खरिद खाता डेबिट गरिएको । (Purchased machinery of Rs. 50,000 has been wrongly debited to purchase account.)
- रामलाई रु. २०,००० तलबबापत भुक्तानी गरिएको गल्तीले उसको खाता डेबिट गरिएको । (Salary Rs. 20,000 paid to Ram was wrongly debited to his account.)
- रु. १५,००० को कम्प्युटर खरिद गरेकामा भुलवस खरिद खाता डेबिट गरिएको । (Computer purchased of Rs. 15,000 was wrongly debited to purchase account.)
- हरिबाट रु. ५,००० को उधारो सामग्री खरिद गरिएकामा भुलवस बिक्री खातामा अभिलेख भएको । (Purchase of goods of Rs. 5,000 from Hari on credit was wrongly recorded in sales book.)
Rectification Entries (सुधार प्रविष्टि)
| Date | Particulars | L.F. | Debit (Rs.) | Credit (Rs.) |
|---|---|---|---|---|
| i. |
Machinery A/c … Dr. To Purchase A/c (Being machinery purchased wrongly debited to purchase a/c rectified) |
50,000 | ||
| 50,000 | ||||
| ii. |
Salary A/c … Dr. To Ram’s A/c (Being salary paid to Ram wrongly debited to his personal account rectified) |
20,000 | ||
| 20,000 | ||||
| iii. |
Computer A/c … Dr. To Purchase A/c (Being computer purchased wrongly debited to purchase a/c rectified) |
15,000 | ||
| 15,000 | ||||
| iv. |
Purchase A/c … Dr. Sales A/c … Dr. To Hari’s A/c (Being credit purchase wrongly recorded in sales book rectified) |
5,000 5,000 |
||
| 10,000 |
सङ्ख्यात्मक फाइलिङ भनेको के हो ? यसका कुनै चार फाइदा र बेफाइदा उल्लेख गर्नुहोस् ।
(What is numerical filing? Mention any four advantages and disadvantages of it.)
सङ्ख्यात्मक फाइलिङ (Numerical Filing):
फाइलहरूलाई नामको साटो १, २, ३ जस्ता क्रमागत नम्बर (Numbers) दिएर मिलाइ राख्ने विधिलाई सङ्ख्यात्मक फाइलिङ भनिन्छ । यसमा फाइल खोज्नका लागि छुट्टै अनुक्रमणिका (Index) को आवश्यकता पर्दछ ।
(Numerical filing is the method of arranging files by assigning consecutive numbers like 1, 2, 3 instead of names. It requires a separate Index to locate the files.)
-
असीमित फाइलहरू राख्न सकिने (Lachilo/Flexible).
(Unlimited files can be kept / Flexible.) -
फाइलहरूको गोपनीयता कायम हुने ।
(Secrecy of files is maintained.) -
फाइल नम्बरको आधारमा छिटो भेट्टाउन र राख्न सकिने ।
(Files can be retrieved and stored quickly based on number.) -
फाइल हराएको वा क्रम भङ्ग भएको सजिलै थाहा हुने ।
(Missing files or broken sequence can be easily detected.)
-
छुट्टै इन्डेक्स कार्ड बनाउनुपर्ने हुनाले बढी खर्चिलो हुने ।
(More costly as a separate index card needs to be made.) -
इन्डेक्स नहेरी फाइल भेट्टाउन नसकिने ।
(Files cannot be found without checking the index.) -
नम्बरहरू लेख्दा वा पढ्दा गल्ती हुन सक्ने (Transposition error).
(Possibility of errors in writing or reading numbers – Transposition error.) -
साना कार्यालयका लागि उपयुक्त नहुने ।
(Not suitable for small offices.)
16. सरकारी लेखा प्रणाली भनेको के हो ? सरकारी लेखा प्रणालीका चारओटा क्षेत्रहरू उल्लेख गर्नुहोस् ।
(What is the government accounting system? Mention any four areas of government accounting system.)
सरकारी लेखा प्रणाली (Government Accounting System):
सरकारी कार्यालयहरूको आम्दानी, खर्च, सम्पत्ति, दायित्व र अन्य आर्थिक कारोबारहरूको बैज्ञानिक र व्यवस्थित अभिलेख राख्ने, प्रतिवेदन तयार गर्ने र लेखापरीक्षण गराउने प्रक्रियालाई सरकारी लेखा प्रणाली भनिन्छ ।
(Government Accounting System is the process of scientifically and systematically recording, reporting, and auditing income, expenditure, assets, liabilities, and other financial transactions of government offices.)
-
राजस्व लेखा (Revenue Accounting): कर तथा गैर-कर राजस्वको हिसाब राख्ने ।
(Keeping accounts of tax and non-tax revenue.) -
विनियोजन (खर्च) लेखा (Appropriation Accounting): स्वीकृत बजेट र भएको खर्चको हिसाब राख्ने ।
(Keeping accounts of approved budget and expenditure incurred.) -
धरौटी लेखा (Deposit Accounting): ठेकेदार वा अन्य पक्षबाट प्राप्त धरौटी रकमको हिसाब राख्ने ।
(Keeping accounts of deposit amounts received from contractors or other parties.) -
जिन्सी लेखा (Inventory/Store Accounting): सरकारी सम्पत्ति तथा जिन्सी सामानको आम्दानी र खर्चको हिसाब राख्ने ।
(Keeping accounts of income and expenditure of government assets and inventory.)
17. जिल्ला स्वास्थ्य कार्यालय, धनुषामा भएको खर्चको विवरण निम्नानुसार छन् । [5]
(The details of expenses of District Health Office, Dhanusha are provided below.)
| खर्च सङ्केत नं. (B.H. No.) |
बजेट उपशीर्षकको नाम (Name of Budget Sub-heads) |
वार्षिक विनियोजन (Rs.) (Annual Appropriation) |
माघसम्मको खर्च (Rs.) (Expenditure up to Magh) |
फागुनको खर्च (Rs.) (Expenditure of Falgun) |
|---|---|---|---|---|
| 21111 | पारिश्रमिक (Salary) | 240,000 | 40,000 | 20,000 |
| 22311 | कार्यालयसम्बन्धी खर्च (Office related expenses) | 24,000 | 4,000 | 3,000 |
| 22612 | भ्रमण खर्च (Travelling Expenses) | 12,000 | 3,000 | 2,000 |
| 28141 | भाडा (House rent) | 36,000 | 6,000 | 3,000 |
| 31123 | फर्निचर तथा फिक्चर्स (Furniture and Fixtures) | 50,000 | 15,000 | 10,000 |
(क) फछ्यौट हुन बाँकी भाडा पेस्की रु. ३,००० ।
Un-cleared house rent advance of Rs. 3,000.
खर्चको फाँटबारी (Statement of Expenditure).
District Health Office, Dhanusha
Statement of Expenditure
For the month of Fagun (AGF No. 210)
| B.H. No. | Budget Head | Annual Approp. | Release (Assumed) | Exp. upto Magh | Exp. of Falgun | Total Exp. | Balance of Budget | Advance | Net Expenditure |
|---|---|---|---|---|---|---|---|---|---|
| 21111 | Salary | 2,40,000 | 60,000 | 40,000 | 20,000 | 60,000 | 1,80,000 | – | 60,000 |
| 22311 | Office Exp. | 24,000 | 7,000 | 4,000 | 3,000 | 7,000 | 17,000 | – | 7,000 |
| 22612 | Travel Exp. | 12,000 | 5,000 | 3,000 | 2,000 | 5,000 | 7,000 | – | 5,000 |
| 28141 | House Rent | 36,000 | 9,000 | 6,000 | 3,000 | 9,000 | 27,000 | 3,000 | 6,000 |
| 31123 | Furniture | 50,000 | 25,000 | 15,000 | 10,000 | 25,000 | 25,000 | – | 25,000 |
| Total | 3,62,000 | 1,06,000 | 68,000 | 38,000 | 1,06,000 | 2,56,000 | 3,000 | 1,03,000 | |
Note: Net Expenditure (1,03,000) = Total Exp (1,06,000) – Advance (3,000).
आन्तरिक र अन्तिम लेखा परीक्षणबिच कुनै पाँचओटा भिन्नता लेख्नुहोस् ।
(Write any five differences between internal and final audit.)
| आधार (Basis) | आन्तरिक लेखापरीक्षण (Internal Audit) | अन्तिम लेखापरीक्षण (Final Audit) |
|---|---|---|
| १. समय (Time) |
वर्षभरि नियमित रूपमा गरिन्छ । (Done regularly throughout the year.) |
आर्थिक वर्ष समाप्त भएपछि गरिन्छ । (Done after the end of the fiscal year.) |
| २. पक्ष (Party) |
संस्थाको कर्मचारी वा आन्तरिक नियन्त्रण एकाइले गर्छ । (Done by staff or internal control unit.) |
स्वतन्त्र लेखापरीक्षक (महालेखा परीक्षक/CA) ले गर्छ । (Done by independent auditor – AG/CA.) |
| ३. उद्देश्य (Objective) |
त्रुटि सच्याउनु र व्यवस्थापनलाई सघाउनु । (To correct errors and support management.) |
वित्तीय विवरणको सत्यता प्रमाणित गर्नु । (To certify the truth of financial statements.) |
| ४. प्रतिवेदन (Report) |
प्रतिवेदन कार्यालय प्रमुख वा व्यवस्थापनलाई दिइन्छ । (Report is submitted to office chief or management.) |
प्रतिवेदन सेयरधनी वा सरकार/संसद्लाई दिइन्छ । (Report is submitted to shareholders or government/parliament.) |
| ५. कानुनी बाध्यता (Legal Obligation) |
यो ऐच्छिक वा व्यवस्थापकीय आवश्यकता हो । (This is optional or a managerial need.) |
यो अनिवार्य कानुनी आवश्यकता हो । (This is a mandatory legal requirement.) |
18. सञ्चित कोषको सञ्चालनका कुनै पाँच व्यवस्था लेख्नुहोस् ।
(Write any five provisions for the operation of consolidated funds.)
सञ्चित कोष (Consolidated Fund) को सञ्चालनका व्यवस्थाहरू:
-
सञ्चित कोषको रकम नेपाल राष्ट्र बैङ्कमा खाता खोली जम्मा गर्नुपर्छ ।
(The amount of consolidated fund must be deposited by opening an account in Nepal Rastra Bank.) -
सरकारका सम्पूर्ण राजस्व, प्राप्त ऋण र अनुदान रकमहरू सञ्चित कोषमा जम्मा हुन्छन् ।
(All government revenue, loans received, and grants are deposited into the consolidated fund.) -
संसद्बाट कानुन (विनियोजन ऐन) पारित नभई सञ्चित कोषबाट खर्च गर्न पाइँदैन ।
(Amount cannot be spent from the consolidated fund without the law (Appropriation Act) being passed by the Parliament.) -
सञ्चित कोषमाथि व्ययभार हुने रकमहरू (जस्तै: संवैधानिक अङ्गका प्रमुखको तलब) सोझै भुक्तानी हुन्छ ।
(Amounts charged on the consolidated fund (e.g., salaries of heads of constitutional bodies) are paid directly.) -
यस कोषको सञ्चालन र लेखाङ्कन महालेखा नियन्त्रक कार्यालय (FCGO) ले तोकेबमोजिम हुन्छ र अन्तिम लेखापरीक्षण महालेखा परीक्षकबाट हुन्छ ।
(Operation and accounting of this fund is done as prescribed by FCGO and final audit is done by the Auditor General.)
19. डाटाबेस भनेको के हो ? कार्यालय सञ्चालन र लेखापालनमा सूचना तथा सञ्चार प्रविधिका कुनै चारओटा फाइदाहरू उल्लेख गर्नुहोस् ।
(What is a database? Explain any four advantages of ICT uses in office procedure and accounting.)
डाटाबेस (Database):
कम्प्युटरमा व्यवस्थित रूपमा सङ्ग्रह गरिएको तथ्याङ्कहरूको समूह हो जसलाई आवश्यक पर्दा सजिलै प्राप्त गर्न, प्रशोधन गर्न र अद्यावधिक गर्न सकिन्छ ।
(Database is a collection of systematically stored data in a computer which can be easily retrieved, processed, and updated when needed.)
-
कार्यदक्षता वृद्धि: लेखापालन र प्रशासनिक काम छिटो र त्रुटिरहित हुन्छ ।
(Increase in Efficiency: Accounting and administrative work becomes faster and error-free.) -
लागत कटौती: कागजी प्रक्रिया र जनशक्ति कम लाग्ने हुँदा खर्च घट्छ ।
(Cost Reduction: Expenses are reduced as paper processes and manpower requirements are lowered.) -
भण्डारण सहजता: थोरै स्थानमा धेरै तथ्याङ्क सुरक्षित राख्न सकिन्छ (Paperless).
(Ease of Storage: Large amounts of data can be kept safely in a small space.) -
सञ्चार र समन्वय: इमेल, इन्टरनेट मार्फत सूचना आदानप्रदान गर्न सजिलो हुन्छ ।
(Communication and Coordination: It becomes easy to exchange information through email and internet.)
Group ‘C’ (समूह ‘ग’)
Long Answer Questions (लामो उत्तर आउने प्रश्नहरू) [3 × 8 = 24]
20. बैङ्किङ औजार भनेको के हो ? कुनै पाँचओटा बैङ्किङ औजारहरूको वर्णन गर्नुहोस् ।
(What is a Banking Instrument? Explain any five banking instruments.)
उत्तर (Answer):
बैङ्किङ औजार (Banking Instrument): बैङ्क तथा वित्तीय संस्थाहरू मार्फत रकम कारोबार गर्न, भुक्तानी दिन वा रकम स्थानान्तरण गर्न प्रयोग गरिने कागजात, चेक, कार्ड वा विद्युतीय माध्यमहरूलाई बैङ्किङ औजार भनिन्छ ।
Banking instruments are documents, cheques, cards, or electronic mediums used through banks and financial institutions to conduct financial transactions, make payments, or transfer funds.
पाँच बैङ्किङ औजारहरू (Five Banking Instruments):
माग गर्नासाथ भुक्तानी दिनु भनी खातावालाले बैङ्कलाई लेखेको निशर्त आदेश ।
An unconditional order written by an account holder to the bank to pay a certain sum upon demand.
कुनै व्यक्तिले निश्चित रकम जम्मा गरेपछि बैङ्कले आफ्नो अर्को शाखा वा एजेन्ट बैङ्कलाई भुक्तानी दिनु भनी जारी गरेको चेक ।
A cheque issued by a bank to another branch or agent bank directing them to pay a specified amount deposited by a person.
आयात निर्यात व्यापारमा बैङ्कले भुक्तानीको ग्यारेन्टी दिने पत्र ।
A document issued by a bank guaranteeing payment in import-export trade.
बैङ्क मौज्दातबाट विद्युतीय भुक्तानी गर्न वा एटिएमबाट नगद झिक्न प्रयोग हुने प्लास्टिक कार्ड ।
A plastic card used to make electronic payments from bank balance or withdraw cash from ATMs.
इन्टरनेटको प्रयोग गरी एक खाताबाट अर्को खातामा रकम रकमान्तर गर्ने आधुनिक विद्युतीय औजार ।
Modern electronic instruments used to transfer funds from one account to another using the internet.
21. XYZ कम्पनीको २०८१ आषाढ मसान्तको सन्तुलन परीक्षण निम्नअनुसार छ ।
(The following is the trial balance of XYZ Company as on 31st Ashad 2081.)
Trial Balance of XYZ Company
As on 31st Ashad 2081
| विवरणहरू (Particulars) | डेबिट रकम (Rs.) | विवरणहरू (Particulars) | क्रेडिट रकम (Rs.) |
|---|---|---|---|
| सुरु मौज्दात (Opening Stock) | 10,000 | साहु (Creditors) | 27,500 |
| खरिद (Purchase) | 98,500 | पूँजी (Capital) | 70,000 |
| नगद (Cash) | 10,500 | ब्याज प्राप्त (Interest Received) | 8,000 |
| असामीहरू (Debtors) | 30,000 | बिक्री (Sales) | 160,000 |
| बिमा (Insurance) | 4,500 | ||
| फर्निचर (Furniture) | 80,000 | ||
| तलब (Salary) | 25,000 | ||
| ज्याला (Wages) | 7,000 | ||
| Total | 265,500 | Total | 265,500 |
i. अन्तिम मौज्दात (Closing Stock) Rs. 40,000.
ii. फर्निचरमा मूल्यह्रास (Depreciation on furniture) Rs. 8,000.
1. व्यापार खाता (Trading Account)
2. नाफा–नोक्सान खाता (Profit and Loss Account)
3. वासलात (Balance Sheet)
XYZ Company
व्यापार हिसाब (Trading Account)
For the year ended 31 Ashad, 2081
| Particulars (विवरण) | Amount (रु.) | Particulars (विवरण) | Amount (रु.) |
|---|---|---|---|
| To Opening Stock | 10,000 | By Sales | 1,60,000 |
| To Purchase | 98,500 | By Closing Stock | 40,000 |
| To Wages | 7,000 | ||
| To Gross Profit c/d | 84,500 | ||
| Total (जम्मा) | 2,00,000 | Total (जम्मा) | 2,00,000 |
नाफा नोक्सान हिसाब (Profit and Loss Account)
For the year ended 31 Ashad, 2081
| Particulars (विवरण) | Amount (रु.) | Particulars (विवरण) | Amount (रु.) |
|---|---|---|---|
| To Insurance | 4,500 | By Gross Profit b/d | 84,500 |
| To Salary | 25,000 | By Interest Received | 8,000 |
| To Depn. on Furniture | 8,000 | ||
| To Net Profit c/d | 55,000 | ||
| Total (जम्मा) | 92,500 | Total (जम्मा) | 92,500 |
वासलात (Balance Sheet)
As on 31 Ashad, 2081
| Liabilities (दायित्वहरू) | Amount (रु.) | Assets (सम्पत्तिहरू) | Amount (रु.) |
|---|---|---|---|
| Capital: | Fixed Assets: | ||
|
Capital Add: Net Profit |
70,000 55,000 1,25,000 |
Furniture Less: Depreciation (80k – 8k) |
72,000 |
| Liabilities: | Current Assets: | ||
| Creditors | 27,500 | Debtors | 30,000 |
| Cash | 10,500 | ||
| Closing Stock | 40,000 | ||
| Total (जम्मा) | 1,52,500 | Total (जम्मा) | 1,52,500 |
22. जिल्ला सिँचाइ कार्यालय चितवनमा भएका निम्न कारोबार दिइएका छन् ।
कार्यालयले पेस गरेको भुक्तानी आदेशका आधारमा को.ले.नि.का बाट भुक्तानी हुन्छ ।
[1.5 + 1.5 + 2 + 2 + 1 = 8]
(The following transactions are given from District Irrigation Office, Chitwan. The office has submitted a payment order to DTCO for paying the following expenditure.)
(क) २०८१/०७/०१ मा फोटोकपी मेसिन खरिद गर्न ‘शर्मा एन्ड कम्पनी’ लाई रु. ५०,०००/- को भुक्तानी आदेश जारी गरियो ।
(On 2081/07/01, issued payment order of Rs. 50,000/- to Sharma and Company for the purchase of photocopy machine.)
(ख) २०८१/०७/०५ मा शाखा अधिकृत खनाललाई कार्यालयसम्बन्धी सामान खरिद गर्न रु. ५०,०००/- पेस्की आदेश जारी गरियो ।
(On 2081/07/05, issued payment order of Rs. 50,000/- as advance to Section Officer Khanal for purchasing office materials.)
(ग) २०८१/०७/१८ मा कर्मचारीहरूको कात्तिक महिनाको पारिश्रमिक रु. १३२,०००/- मध्ये कर्मचारी सञ्चयकोष रु. २४,०००/- र आयकर रु. २,०००/- कट्टी गरी पारिश्रमिक वितरण गर्न भुक्तानी आदेश जारी गरियो ।
(On 2081/07/18, issued payment order for employee remuneration for the month of Kartik of Rs. 132,000 after deducting Provident Fund Rs. 24,000/- and Income Tax Rs. 2,000/-.)
(घ) २०८१/०७/२४ मा शाखा अधिकृत खनालले रु. ५०,०००/- को कार्यालय सामाग्री सहित बिल पेस गरेकाले पेस्की फछ्र्यौट गरियो ।
(On 2081/07/24, the office materials advance of Section Officer Khanal Rs. 50,000/- was cleared after submission of bills.)
(ङ) २०८१/०७/३० मा सञ्चयकोष र आयकर कट्टी रकम सम्बन्धित कार्यालयको खातामा दाखिला गरियो ।
(On 2081/07/30, the deducted amount of Provident Fund and Income Tax was deposited into the respective office account.)
अथवा (Or)
जिल्ला सिँचाइ कार्यालय, गुल्मीका निम्न कारोबारहरू दिइएका छन् ।
सो कार्यालयले पेस गरेको भुक्तानी आदेशका आधारमा को.ले.नि.का बाट सोही महिनाको मसान्तमा भुक्तानी भयो ।
[1.5 + 1.5 + 1.5 + 1.5 + 2 = 8]
(Following transactions are taken from District Irrigation Office, Gulmi. The office has submitted payment orders to DTCO and DTCO paid the expenditure at the end of the same month.)
२०८१/०५/१५ (भाद्र १५): फर्निचर खरिद गरी रु. २०,०००/- को भुक्तानी आदेश दिइयो ।
(Issued a payment order of Rs. 20,000/- for purchase of furniture.)
२०८१/०५/१८ (भाद्र १८): खरिद शाखा अधिकृत श्री राजथलालाई पोसाक खरिद गर्न रु. १,००,०००/- पेस्की भुक्तानी दिइयो ।
(Advance of Rs. 100,000/- paid to Section Officer Rajthala for uniform purchase.)
२०८१/०५/२० (भाद्र २०): श्री राजथलाले रु. १,१८,०००/- को पोसाक बिल पेस गरेकाले रु. १,००,०००/- पेस्की फछ्र्यौट गरियो ।
(Rajthala’s uniform advance of Rs. 100,000/- was cleared after submitting bill of Rs. 118,000/-.)
२०८१/०५/२८ (भाद्र २८): भाद्र महिनाको जम्मा कर्मचारी पारिश्रमिक रु. ९९,०००/- मध्ये कर्मचारी सञ्चयकोष रु. १८,०००/- र आयकर रु. २,०००/- कट्टा गरी पारिश्रमिक निकासा आदेश दिइयो ।
(Salary payment order for the month of Bhadra was issued after deducting Provident Fund Rs. 18,000/- and Income Tax Rs. 2,000/- out of total salary Rs. 99,000/-.)
२०८१/०५/३० (भाद्र ३०): भाद्र महिनामा भएका विभिन्न खर्चको को.ले.नि.का. मार्फत भुक्तानी निकासा प्राप्त भयो ।
(Payment release through DTCO was received for various expenditures of the month of Bhadra.)
(Bank Cash Book – AGF No. 209)
जिल्ला सिंचाइ कार्यालय, चितवन (District Irrigation Office, Chitwan)
गोस्वारा भौचर (Journal Voucher)
| Date (मिति) | Code No. | Particulars (विवरण) | L.F. | Debit Rs. (डेबिट) | Credit Rs. (क्रेडिट) |
|---|---|---|---|---|---|
| 2081/7/1 |
B.E. Photocopy Machine (Capital) … Dr. To Treasury Single Account (TSA) (Issued payment order for purchase of Photocopy Machine) फोटोकपी मेसिन खरिदको भुक्तानी आदेश जारी । |
50,000 | 50,000 | ||
| 2081/7/5 |
Section Officer Khanal (Advance) … Dr. To Treasury Single Account (TSA) (Issued advance for office materials purchase) कार्यालय सामग्री खरिदको लागि शाखा अधिकृत खनाललाई पेश्की दिएको । |
50,000 | 50,000 | ||
| 2081/7/18 |
B.E. Remuneration … Dr. To Provident Fund A/c To Income Tax A/c To Treasury Single Account (TSA) (Distributed salary after deducting PF and Tax) कर्मचारी संचय कोष र आयकर कट्टी गरी तलब वितरण गरेको । |
1,32,000 |
24,000 2,000 1,06,000 |
||
| 2081/7/24 |
B.E. Office Materials … Dr. To Section Officer Khanal (Advance) (Advance of S.O. Khanal cleared against bill submitted) बिल पेश गरी शाखा अधिकृत खनालको पेश्की फर्स्यौट भएको । |
50,000 | 50,000 | ||
| 2081/7/30 |
Provident Fund A/c … Dr. Income Tax A/c … Dr. To Treasury Single Account (TSA) (Deducted amount deposited into related accounts) कट्टी रकम सम्बन्धित खाताहरूमा दाखिला गरेको । |
24,000 2,000 |
26,000 |
दिइएका कारोबारहरू जिल्ला सिँचाइ कार्यालय, गुल्मीको हो ।
(Transactions of District Irrigation Office, Gulmi)
नेपाल सरकार (Government of Nepal)जिल्ला सिंचाइ कार्यालय, गुल्मी (District Irrigation Office, Gulmi)
बैङ्क नगदी पुस्तिका (Bank Cash Book)
For the month of Bhadra, 2081 | AGF No. 209
| Date (मिति) |
Particulars (विवरण) |
Pay. Order No. |
Code No. |
Amount (रु.) |
Bank Balance (बैंक मौज्दात) | Budget Exp. (बजेट खर्च) |
Advance (पेश्की) | Misc. Acc (विविध) |
||
|---|---|---|---|---|---|---|---|---|---|---|
| Debit (डेबिट) |
Credit (क्रेडिट) |
Given (दिएको) |
Cleared (फर्स्यौट) |
|||||||
| 5/15 | Furniture Purchased फर्निचर खरिद |
31123 | 20,000 | 20,000 | 20,000 | |||||
| 5/18 | Adv. to Rajthala (Uniform) राजतलालाई पोशाक पेश्की |
21121 | 1,00,000 | 1,00,000 | 1,00,000 | |||||
| 5/20 | Rajthala’s Advance Cleared & Excess Paid* राजतलाको पेश्की फर्स्यौट र बढी भुक्तानी |
21121 | 1,18,000* | 18,000 | 1,18,000 | 1,00,000 | ||||
| 5/28 | Salary Distribution तलब वितरण |
21111 | 99,000 | 79,000 | 99,000 | 20,000 | ||||
| 5/30 | Budget Release Received** बजेट निकासा प्राप्त |
2,17,000 | 2,17,000 | |||||||
| Total (जम्मा) | 2,17,000 | 2,17,000 | 2,37,000 | 1,00,000 | 1,00,000 | 20,000 | ||||
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Transaction (5/20): Rajthala submitted a bill of Rs. 1,18,000 against an advance of Rs. 1,00,000. The expenditure (Dr) is 1,18,000. Advance cleared (Cr) is 1,00,000. The excess amount (Rs. 18,000) is paid to him, so it is recorded in the Bank Credit column.
कारोबार (५/२०): राजतलाले रु. १,००,००० पेश्की लिएकोमा रु. १,१८,००० को बिल पेश गरे। खर्च (Dr) १,१८,००० भयो। पेश्की फर्स्यौट (Cr) १,००,००० भयो। बढी रकम (रु. १८,०००) उनलाई भुक्तानी दिइयो, त्यसैले यसलाई बैंक क्रेडिट महलमा जनाइन्छ। -
Transaction (5/28): Total Salary 99,000 (Exp). Deductions 20,000 (Cr Misc). Net Payment 79,000 (Bank Cr).
कारोबार (५/२८): जम्मा तलब ९९,००० (खर्च)। कट्टी रकम २०,००० (विविध Cr)। खुद भुक्तानी ७९,००० (बैंक Cr)। -
Transaction (5/30): “Received payment release… for expenditure made”. Total cash payments = 20k (furn) + 100k (adv) + 18k (excess) + 79k (salary) = 2,17,000. So, Bank Debit = 2,17,000.
कारोबार (५/३०): “भएका खर्चहरूको लागि निकासा प्राप्त भयो”। जम्मा नगद भुक्तानी = २० हजार (फर्निचर) + १ लाख (पेश्की) + १८ हजार (बढी भुक्तानी) + ७९ हजार (तलब) = २,१७,०००। त्यसैले, बैंक डेबिट = २,१७,०००।