Office Practice and Accounting 10

Bank Balance = Total revolving fund – Total expenditure up to Katiik –Petty cash fund
= Rs. 2,00,000 – 1,90,000 – 1,000 = 9,000.

Note: Deposit is recorded in deposit account separately.
5. Following information is given:



Budget Head Annual Budget Expenditure up to Expenses of Jestha
Baisakh
Salary 1,00,000 70,000 10,000
Traveling expenses 20,000 14,000 2,000
Office materials 12,000 8,000 1,000
Rent 10,000 8,000 500
Furniture 30,000 22,000 4,000


Additional information:
i. Total imprest fund received Rs. 1,60,000
ii. Petty cash balance Rs. 5,000
iii. Uncleared traveling expenses advance Rs. 5,000
iv. Deposit received from contractor Rs. 6,000
Required: Statement of expenditure report for the month of Jestha.

AGF NO. 13
Government of Nepal
............ Office / Department / Ministry
Statement of Expenditure of Jestha

Allotment till Expenses up
Expenditure the month of B.H. Budget heads Annual to the month Balance
of Jestha No. budget budget
Jestha of Jestha
10,000 70,000 21111 Salary 1,00,000 80,000 20,000
2,000 14,000 22612 Traveling expenses 20,000 16,000 4,000
1,000 8,000 22311 Office material 12,000 9,000 3,000
500 8,000 22121 Rent 10,000 8,500 1,500
4,000 22,000 29311 Furniture 30,000 26,000 4,000
17,500 1,22,000 1,72,000 1,39,500 32,500
– 48,000 Revolving fund
17,500 1,60,000 1,72,000 1,39,500 32,500

Position of Fund
Total release up to Jestha Rs. 1,60,000 Bank Balance Rs. 20,500
Total expenses up to Jestha Rs. 1,39,500 Cash Balance Rs. 500
Un-cleared Advance Rs. 5,000 Total Rs. 21,000
Actual Expenditure up to Jestha Rs. 1,34,500
Submitted by: ........................ Designation: ........................ Date: .............
Approved by: ........................ Designation: ........................ Date: .............

Office Practice and Accounting 10 295

Working:
Bank Balance = Total revolving fund
Total expenditure – Petty cash fund
= 1,60,000 – 1,39,500 – 500
Note: Deposit is recorded in deposit account separately.





EXERCISE


Answer the following questions in one sentence.
1. What are the parts of statement of expenditure?
2. Write any two types of monthly statements with their AGF Nos.

Give short answer to the following questions.

1. Introduce the five types of montly statements in brief.
2. What is monthly statement? Explain the needs and importance of preparing
monthly statements.
3. Introduce statement of expenditure and explain its both parts in brief.






Practical Problems
1. The following information is given:


Expenditure up to
Budget Head Annual Budget Expenditure of Falgun
Magh
Salary 4,00,000 90,000 60,000
Allowance 8,000 1,800 600
Traveling expenses 40,000 8,000 4,000
Office Material 36,000 9,000 4,000
Machinery 2,80,000 79,000 31,400
Total 7,64,000 1,87,800 1,00,000

Additional information:
i. Total revolving fund received Rs. 4,24,000
ii. Petty cash fund balance Rs. 1000
iii. Unlearned traveling expenses advance for Rs. 2,600
Required: Statement of Expenditure showing the bank balance.
Ans: Balance at Bank Rs. 1,35,200; Total expenditure up to Falgun Rs. 2,87,800


296 Office Practice and Accounting 10

2. Following informations is given :

Expenditure up to
Budget Head Annual Budget Expenditure of Chaitra
Falgun
Salaries 4,50,000 3,00,000 38,000
Traveling expenses 50,000 32,000 5,000
Electricity and water 20,000 15,000 1,000
Miscellaneous 1,40,000 95,000 12,000
Furnitures 75,000 70,000
Machinery and tools 2,25,000 2,00,000
Total 9,60,000 7,12,000 56,000
Additional information:
i. Total current revolving fund received Rs. 9,20,000
ii. Petty cash fund balance Rs. 1,000
iii. Traveling expenses advance Rs. 2,000
Required: Statement of expenditure showing balance at bank.
Ans: Bank Balance: 1,51,000; Cash Balance: Rs. 1,000; Total Balance: 1,52,000




3. Following particulars are given:


Expenditure up to Expenditure up to
Budget Head Annual Budget Poush Magh
Salaries 3,00,000 1,80,000 2,00,000
Allowance 60,000 30,000 35,000
Rent 72,000 36,000 40,000
Telephone 24,000 12,000 15,000
Office supplies 1,00,000 40,000 60,000
Furniture 1,00,000 60,000 60,000
Total 6,36,000 3,58,000 3,58,000

Additional information:

i. Total revolving fund received: Rs. 4,60,000
ii. Petty cash balance: Rs. 2,500
Required: Statement of expenditure showing balance at bank
Ans: Bank Balance = Rs. 47,500











Office Practice and Accounting 10 297

4. Following information is given:


Expenditure up to Expenditure up to
Budget Head Annual Budget Poush Magh
Salaries 4,00,000 1,30,000 1,68,000
Electricity & Water 80,000 25,000 30,000
Fuel 60,000 20,000 25,000
Office material 90,000 30,000 40,000
Furniture 50,000 - 25,000
Total 6,80,000 2,05,000 2,88,000

Additional information:
i. Total revolving fund received: Rs. 3,40,000
ii. Petty cash balance: Rs. 1,000
iii. Advance salary: Rs. 10,000
Required: Statement of Expenditure showing the bank balance
Ans: Bank Balance = Rs. 51,000
5. The following information is given:


Budget Head Annual Budget Expenditure Up to Expenditure up to
Bhadra Ashwin
Salary 45,000 20,000 30,000
Food 6,000 2,000 2,000
Communication 10,000 5,000 6,000
Rent 40,000 2,000 5,000
Furniture 5,000 1,000 2,000
Miscellaneous 24,000 10,000 15,000
Total 1,30,000 40,000 60,000


Additional information:

i. Amount received on revolving fund Rs. 90,000.
ii. Petty cash balance Rs. 1,000.
iii. Advance shown by advance column of Bank Cash Book Rs. 5,000 and clearance
Rs. 1,000.
iv. Loan received from an office Rs. 2,000.
Required: Statement of expenditure for the month of Ashwin by showing.
i. Bank balance ii. Unclear advance
iii. Total expenses for the month of Ashwin only.
Ans: (i) Rs. 31,000 (ii) Rs. 4,000 (iii) Rs. 20,000







298 Office Practice and Accounting 10

6. The following particulars are extracted from the record of a government office.

Expenditure up to Expenditure up to
Budget Head Annual Budget
Ashoj Bhadra
Salary 1,00,000 22,500 15,000
Allowance 2,000 450 150
Traveling expenses 10,000 2,000 1,000
Office Materials 9,000 2,250 1,000
Furniture 2,000 4,750 1,850
Machinery 50,000 15,000 6,000



Additional information:

i. Revolving fund received Rs. 1,06,000
ii. Petty cash balance Rs. 250

iii. Un-cleared traveling expenses advance Rs. 650

Required: Statement of expenditure for the month of Asoj.
Ans: Bank 58,800

7. Following information is given to you:



Budget Head No. Budget Head/ Annual Budget Rs. Expenditure Rs.
Subhead
Up to Marga Rs. Of Paush Rs.
21111 Salary 1,84,600 84,500 14,300
21112 Allegiance 8,400 3,500 700
22211 Office supplies 27,000 12,000 2,000
29311 Furniture 15,000 6,000 3,000
Total 2,35,000 1,06,000 20,000


Additional information:

i. Total imprest fund received Rs. 1,32,000
ii. Petty cash fund balance Rs. 500

Required: Statement of Expenditure of the month of Paush.
Ans: (i) Balance at bank at end = Rs. 5,500; (ii) Total expenditure up to the Paush = Rs. 1,26,000









Office Practice and Accounting 10 299

8. From the following transactions, prepare monthly expenditure report for the
month of Marg 2055.

Expenditure of Marg Expenditure up to
Budget Head Annual Budget
(Rs.) Kartik
Salary 3,00,000 25,000 1,00,000
Water & Electricity 60,000 4,000 20,000
Rent 1,20,000 12,000 48,000
Furniture 30,000 15,000 5,000
Repairs & Maintenance 40,000 10,000 15,000
Total 5,50,000 66,000 1,88,000


Additional information:

i. Amount received on revolving fund Rs. 2,60,000
ii. Petty cash balance Rs. 500
iii. Unlearned furniture purchase advance Rs. 10,000
Ans: (i) Balance at bank at end = Rs. 5,500; (ii) Total expenditure upto Marga = Rs. 254000


9. Following information is given to you:


Expenditure Rs.
Budget Head Annual Budget
Up to Bhadra Of Ashwin
Salary Rs. 1,70,400 Rs. 26,400 Rs. 25,200
Rent Rs. 36,000 Rs. 6,000 Rs. 6,000
Office Supplies Rs. 25,000 Rs. 7,000 Rs. 2,000
Furniture Rs. 30,000 Rs. 10,000 –
Vehicle Rs. 80,000 – Rs. 75,000



Additional information:
i. Total revolving fund received Rs. 1,65,000
ii. Petty cash fund balance Rs. 400
iii. Deposit form furniture supplies Rs. 3,000
iv. Motor cycle purchase advance Rs. 75,000
Required: Statement of Expenditure (AC/F No 13.)
Showing: i. Amount of bank balance.
ii. Budget release in each budget head.
iii. Budget balance in each budget head.
iv. Total expenditure up to Aswin in each budget head.
v. Net total expenditure.
Ans: Balance at bank Rs. 10,000 (with deposit); Net expenditure Rs. 82,600


300 Office Practice and Accounting 10

10. Following information is given:


Expenditure up to
Budget Head Annual Budget Expenditure of Kartik
Ashwin
Salary 2,00,000 80,000 30,000
Allowance 10,000 6,000 1,000
Rent 50,000 20,000 4,000
Office Supplies 50,000 25,000 4,000
Furniture 70,000 20,000 ---


Additional information:
Total revolving fund received Rs. 2,00,000
Petty cash fund balance Rs. 1,000
Deposit from furniture suppliers Rs. 5,000
Required: Statement of expenditure for the month of Kartik showing:
i. Amount of bank balance
ii. Budget release in each budget head
iii. Budget balance in each budget head
vi. Total expenditure upto Kartik in each budget head
Ans: Bank balance Rs. 14,000 (with deposit); Total expenditure up to Karitk Rs. 1,90,000


11. The following information is given:

Expenditure up to Expenditure up to
Budget Head Annual Budget Falgun Chaitra
Salary 3,00,000 1,80,000 2,10,000
Allowance 40,000 25,000 35,000
Telephone charges 90,000 16,000 22,000
Office material 25,000 12,000 13,000
Furniture 20,000 16,000 16,000
Vehicles 60,000 - 50,000


Additional information:

i. Amount received on revolving fund Rs. 3,70,000.
ii. Petty cash balance Rs. 500.
iii. In Chaitra, advance shown by advance column on Bank Cash Book Rs. 3,000
and clearance Rs. 1,200.
Required: Prepare monthly expenditure report for the month of Chaitra showing net
expenditure and bank balance
Ans: Balance of bank Rs. 23,500



Office Practice and Accounting 10 301

12. The following particulars are given:

Expenditure up to
Annual Budget Budget Head Expenditure of Ashwin
Bhadra
4,26,000 Salary 66,000 63,000
24,000 Allowance 4,000 2,000
40,000 Office supplies 8,000 4,000
60,000 Other materials 16,000 10,000
48,000 Furniture 20,000 8,000
8,000 Contingencies - -
6,06,000 Total 1,14,000 87,000



Additional information:

i. Total imprest fund received Rs. 2,15,000
ii. Petty cash fund balance Rs. 1,000

iii. Unclear furniture advance Rs. 8,000
Required: Statement of expenditure showing balance at bank.

Ans: Bank Balance Rs. 13,000; Cash Balance Rs. 1,000

13. From the following transactions, prepare monthly expenditure report for the
month of Asar.

Expenditure up to Expenditure up to
Budget Head Annual Budget
Jestha Ashad
Salary 50,000 26,000 32,000
Communication 6,000 2,500 3,500
Fuel 12,000 5,000 7,000
Office expenses 36,000 18,000 28,000
Miscellaneous 18,000 1,000 9,000



Additional information

i. Amount received on revolving fund to date Rs. 1,25,000.

ii. Balance shown by petty cash book Rs. 500.

iii. Advance column of bank cash book showed Rs.13,000 in debit side and Rs.
4,000 in credit side respectively.
Ans: Total release Rs. 125,000; Bank balance Rs. 45,000; Actual expenditure Rs. 70,500





302 Office Practice and Accounting 10

14. The following information is given:


Expenditure up to
Budget Head Annual Budget Magh Expenditure of Falgun
Salary 4,00,000 90,000 60,000
Allowance 8,000 1,800 600
Traveling expenses 40,000 8,000 4,000
Office Material 36,000 9,000 4,000
Machinery 2,80,000 79,000 31,400
Total 7,64,000 1,87,800 1,00,000


Additional information:

i. Total revolving fund received Rs. 4,24,000.
ii. Petty cash fund balance Rs. 100.
iii. Unclear traveling expenses advance for Rs. 2,600.

Required: Statement of Expenditure showing the bank balance.
Ans: Bank balance Rs. 1,36,100; Net expenses Rs. 2,85,200


15. Following information is given:


Expenditure up to Expenditure up to
Budget Head Annual Budget Baishakh Jestha
Salary 1,00,000 70,000 10,000
Traveling expenses 20,000 14,000 2,000
Office materials 12,000 8,000 1,000
Rent 10,000 8,000 500
Furniture 30,000 22,000 4,000



Additional information:
i. Total imprest fund received Rs. 1,60,000.
ii. Petty cash balance Rs. 500.
iii. Unlearned traveling expenses advance Rs. 5,000.
iv. Deposit received from contractor Rs. 6000
Required: Statement of Expenditure Report for the month of Jestha
Ans: Bank balance (except deposit) Rs. 20,000 (with deposit Rs. 26,000); Cash balance 500








Office Practice and Accounting 10 303

16. Following information is given:

Expenditure up to Expenditure of
Budget Head Annual Budget
Kartik Mangsir
Salary 3,50,000 1,60,000 30,000
Traveling expenses 30,000 - 15,000
Office expenses 40,000 15,000 5,000
Furniture 30,000 20,000 -
Rent 60,000 20,000 5,000
Total 5,10,000 2,15,000 55,000




Additional information:

i. Total revolving fund received Rs. 4,20,000.
ii. Petty cash balance Rs. 500.

iii. Uncleared advance for rent Rs. 5,000.
Required: Statement of Expenditure showing the Bank Balance.

Ans: Balance at Bank Rs. 1,49,5000. Total expenditure up to Marga Rs. 2,70,000, Cash Balance Rs. 500


17. Following particulars are given:

Expenditure up to
Budget Head Annual Budget Expenditure of Magh
Poush
Salary 10,00,000 4,50,000 50,000
Allowance 1,00,000 45,000 5,000
Office supplies 50,000 25,000 3,000
Rent 60,000 30,000 6,000
Furniture 1,20,000 1,00,000 -




Additional information:

i. Total revolving fund received Rs. 8,50,000
ii. Petty cash fund balance Rs. 2,500

Required: Statement of Expenditure showing balance at bank.
Ans. Bank Balance Rs. 1,33,500









304 Office Practice and Accounting 10

18. Following particulars are given:


Expenditure up to
Budget Head Annual Budget Expenditure of Falgun
Magh
Salary 1,50,000 87,500 12,500
Allowance 60,000 35,000 5,000
Water and Electricity 3,000 17,500 2,500
Rent 45,000 26,000 4,000
Fuel 24,000 14,000 2,000
Machinery 50,000 40,000 -
Total 3,59,000 2,20,000 26,000


Additional information:
i. Revolving Fund Received Rs. 2,60,000
ii. Unclear salary advance Rs. 1,000
iii. Petty Cash Fund Balance Rs. 500
Required: Statement of Expenditure showing balance at bank.
Ans. Bank Balance Rs. 13,500; Expenditure upto Falgun Rs. 2,46,000


19. The details of expenses in Land Reform Office, Baglung.


Budget Head No. Budget Heads Annual app. Rs. Exp. up to Ashwin Exp. of Kartik
21111 Salary 84,000 28,000 7,000
22612 Traveling expenses 5,000 2,000 -
22112 Communication 7,000 1,600 500
22311 Office expenses 6,000 3,000 1,500
22121 Rent 24,000 8,000 2,000
29311 Furniture 10,000 4,000 1,000
Total 1,36,000 46,600 12,000

Additional Information:

i. Revolving fund release amount Rs. 70,000.
ii. Uncleared traveling expenses advance Rs. 3,000
iii. Petty cash fund established with Rs. 500
Prepare Statement of the Expenditure for the month of Kartik of 2064, showing the
following information.

i. Revolving fund balance ii. Balance budget
iii. Bank balance iv. Net expenditure
v. Expenditure upto Kartik
Ans: i. Rs. 23,400, ii. Rs. 77,400 iii. Rs. 10,900, iv. Rs. 55,600, v. Rs. 58,600


Office Practice and Accounting 10 305

20. Following are the details of expenditure relating to District Irrigation Office,
Chitwan.


Budget Head No. Budget Heads Annual App. Rs. Exp. up to Bhadra Exp. of Asoj
21111 Salary 2,50,000 40,000 30,000
21112 Allowance 50,000 20,000 6,000
22311 Office expenses 25,000 10,000 4,000
22211 Fuel 60,000 12,000 5,000
22613 Traveling expenses 15,000 2,000 1,500
29311 Furniture 50,000 10,000 4,000
Total 4,50,000 94,000 50,500


Additional Information

i. Revolving fund balance is Rs. 65,000
ii. Advance of Rs. 5,000 remains uncleared
iii. Petty cash fund balance is Rs. 2,500

Prepare statement of the expenditure for the month of Ashwin showing the following
i. Expenditure up to the month of Ashwin
ii. Balance budget
iii. Total budget release up to Ashwin

iv. Bank balance
v. Net expenditure

Ans: i. Rs. 1,44,500, ii. Rs. 3,05,500 iii. Rs. 1,59,000, iv. Rs. 12,000, v. Rs. 1,39,500


21. Following is the detail of expenditure in District Education Office, Bhojpur.


Exp. up to
Budget Head No. Budget Heads Annual App. Rs. Exp. of Ashoj
Bhadra
21111 Salary 6,00,000 1,00,000 50,000
21112 Allowance 75,000 15,000 3,000
22311 Office expenses 35,000 10,000 2,000
22121 Rent 1,20,000 20,000 10,000
22711 Miscellaneous 18,000 3,000 1,500
29311 Furniture 40,000 16,000 4,000
Total 8,88,000 1,64,000 70,500








306 Office Practice and Accounting 10

Additional information
i. Total revolving fund released Rs. 3,00,000

ii. Uncleared furniture advance Rs. 10,000

iii. Petty cash fund established Rs. 3,000
Prepare statement of expenditure for the month of Ashoj 2067 showing the following:
i. Budget release upto Ashoj
ii. Total expenditure upto Ashoj
iii. Budget balance

iv. Revolving fund balance
v. Bank balance

Ans: i. Rs. 3,00,000, ii. Rs. 2,34,500 iii. Rs. 6,53,500, iv. Rs. 1,36,000, v. Rs. 62,500
22. Prepare statement of expenditure for the month of Asoj 2068 for office of
District Development Committee, Rupandehi from the following particular.


Budget Head No. Budget Heads Annual App. Rs. Exp. up to Bhadra Exp. of Ashoj

21111 Salary 5,00,000 1,70,000 40,000
21112 Allowance 45,000 18,000 6,000
22121 Rent 90,000 20,000 7,000
3.02 Grant to local body 25,000 10,000 -
29311 Furniture fixtures 20,000 7,000 2,000
22911 Contingencies 35,000 12,000 5,000
Total 7,15,000 2,37,000 60,000



Additional information
i. Revolving fund balance Rs. 1, 70,000

ii. Uncleared furniture advance Rs. 4,000
iii. Petty cash fund established Rs. 3,000

Show the following:
Budget release up to Asoj

Total expenditure up to Ashoj
Bank balance

Budget balance
Ans: Rs. 4,07,000, Rs. 2,97,000, Rs. 1,07,000, Rs. 4,18,000



Office Practice and Accounting 10 307

23. The details of expenses in District Agriculture Dev. Office, Rautahat.


Exp. up to
Budget Head No. Budget Heads Annual App. Rs. Ashwin Exp. of Kartik
21111 Salary 1,80,000 45,000 15,000
21112 Allowance 24,000 6,000 2,000
22311 Office expenses 12,000 4,000 1,000
22711 Miscellaneous exp. 10,000 4,000 2,000
22512 Programme exp. 8,000 3,000 1,000
29511 Machinery tools 6,000 2,000 500
Total 2,40,000 64,000 21,500


Additional Information:

i. Revolving fund balance Rs. 50,000.
ii. Uncleared programme expenses advance Rs. 5,000

iii. Petty cash fund established with Rs. 2,000
Prepare statement of the expenditure for the month of Kartik of 2068, showing the
following information.

i. Total fund release

ii. Balance budget
iii. Bank balance

iv. Net expenditure
v. Expenditure upto Kartik

Ans: i. Rs. 1,14,000, ii. Rs. 1,54,500 iii. Rs. 26,500, iv. Rs. 80,500, v. Rs. 85,500



24. Prepare statement of expenditure of District Education Office, Dolpa for the
month of Asoj 2069 on the basis of the particulars given below.


Budget Head No. Budget Heads Annual app. Rs. Exp. up to Bhadra Exp. of Ashoj
21111 Salary 2,50,000 50,000 25,000
22612 Traveling expenses 18,000 3,000 500
22111 Electricity & water 20,000 5,000 3,000
22121 Rent 26,000 5,000 1,400
22711 Miscellaneous 20,000 5,000 1,000
29511 Machinery 50,000 20,000 7,000
Total 3,84,000 88,000 37,900




308 Office Practice and Accounting 10

Additional Information:

i. Revolving fund balance Rs. 58,000.
ii. Uncleared advance Rs. 5,000
iii. Bank balance Rs. 18,500
Show the followings:

i. Total budget release upto Asoj
ii. Balance of budget
iii. Cash balance
iv. Net expenditure excluding advance
v. Bank balance

Ans: i. Rs. 1,46,000, ii. Rs. 2,58,100 iii. Rs. 1,600, iv. Rs. 1,20,900, v. Rs. 18,500


25. Following information is given :


Budget Heads Annual app. Rs. Exp. up to Falgun Exp. of Chaitra
Salaries 4,50,000 3,00,000 38,000
Traveling expenses 50,000 32,000 5,000
Electricity and water 20,000 15,000 1,000
Miscellaneous 1,40,000 95,000 12,000
Furniture 75,000 70,000 56,000
Machinery and tools 2,25,000 2,00,000
9,60,000 7,12,000


Additional information :


i. Total current revolving fund received Rs. 9,20,000
ii. Petty cash fund balance Rs. 1,000
iii. Traveling expenses advance Rs. 2,000

Required: Statement of expenditure showing balance at bank.

Ans: Total release Rs. 920000, Bank balance Rs. 1,51,000, Net expenditure Rs. 7,66,000
26. Following are the details of expenses in District Forest Office, Mustang.











Office Practice and Accounting 10 309

Budget Head No. Budget Heads Annual app. Rs. Exp. up to Ashwin Exp. of Kartik
21111 Salary 2,40,000 1,00,000 20,000
21112 House rent 15,000 5,000 1,000
22311 Office expenses 20,000 8,000 2,000
22711 Miscellaneous exp. 12,000 3,000 500
29311 Furniture 30,000 15,000 -
29511 Machinery tools 40,000 35,000 500
Total 3,57,000 1,66,000 23,500

Additional Information:

i. Revolving fund balance Rs. 30,000.

ii. Uncleared furniture advance Rs. 2,000
iii. Cash in hand Rs. 2,000


Prepare statement of the expenditure for the month of Kartik of 2069
showing the following information:

i. Total budget release ii. Balance budget

iii. Bank balance iv. Net expenditure
v. Expenditure upto Kartik

Ans: i. Rs. 1,96,000, iii. Rs. 6,000, iv. Rs. 187500, v. Rs. 1,89,500
































310 Office Practice and Accounting 10

Model Question


;d"x ‘s’ (Group 'A')

tnsf k|Zgx¿sf] Ps jfSodf pQ/ lbg'xf];\ .
Answer the following questions in one sentence. 5×1=5

!= WTO sf] k"/f ¿k n]Vg'xf];\ . Write the full form of WTO.
@= afxs r]s eg]sf] s] xf] < What is a bearer cheque?

#= v'bgfkmf s;/L kQf nufO{G5 < How is the net profit determined?
$= ;/sf/L sfof{nosf] clGtd n]vf k/LIf0f s'g lgsfon] ub{5<
Which institution does the final audit of government offices?
%= a}Í gubL lstfa / vr{sf] kmfF6jf/Lsf] d=n]=k=kmf=g+= n]Vg'xf];\ .
Write the AGF number of Bank Cash Book and Statement of Expenditure.

;d"x ‘v’ (Group 'B')

tnsf k|Zgx¿sf] 5f]6f] pQ/ lbg'xf];\ .
Give short answer to the following questions. 8×5=40

^= l6Kk0fLsf] cy{ n]vL of] tof/ kfbf{ Wofg lbg'kg]{ s'g} $ j6f a'Fbfx¿ n]Vg'xf];\ .
What is Tippani? Mention any four points to be considered while drafting it. 5
&= kmfO{lnª eg]sf] s] xf] < ;ª\VofTds kmfO{lnª ljlwsf] $ j6f kmfObf / a]kmfObfx¿sf] ;"rL tof/ kfg'{xf];\ .
What is filing? List out any four advantages and four disadvantages of numerical
filing method. 5
*= j}b]lzs Jofkf/ lsg cfjZos 5 < j}b]lzs / :jb]zL Jofkf/ aLrsf] @ j6f ;dfgtf / @ j6f c;dfgtf n]
Vg'xf];\ .
Why is Foreign Trade necessary? Write any two similarities and dissimilarities
of Home Trade and Foreign Trade. 5
(= tnsf ljj/0fx¿af6 g]kfn :6f]/sf] cf=j= @)&)÷&! sf] ;Gt'ng k/LIf0f tof/ kfg'{xf];\ .
Prepare a trial balance of Nepal Store for the fiscal year 2070/071 based on the
following particulars. 5
ljj/0f (Description) /sd (Amount)
k"FhL (Capital) Rs. 2,13,000
vl/b (Purchase) Rs. 75,000

laqmL (Sales) Rs. 1,25,000
Voflt (Goodwill) Rs. 45,000
tna (Salary) Rs. 25,000.


Office Practice and Accounting 10 311

5'6 k|fKt (Discount received) Rs. 2,000
d;nGb vr{ (Stationery) Rs. 5,000

d]l;g (Mechine) Rs. 1,90,000
Ans: 340,000/- B/S Total
!)= tnsf ljj/0fx¿sf] cfwf/df aL=P08=8L= l8l:6«Ao'6;{sf] @)&! c;f/ #! sf] jf;nft tof/ kfg'{xf];\ .
Prepare Balance Sheet of B & D Distributors on the basis of following particulars
as on 31st Ashad 2071. 5
ljj/0f (Description) /sd (Amount)
k"FhL (Capital) Rs. 1,75,000

nufgL (Investment) Rs. 80,000
a}+s cf]e/ 8«fˆ6 (Bank Overdraft) Rs. 30,000
v'b gfkmf (Net Profit) Rs. 40,000
hUuf (Land) Rs. 1,25,000

cflh{t cfDbfgL (Accrued income) Rs. 10,000
cf;fdL (Debtor) Rs. 35,000
ltg'{kg]{ Hofnf (Wages payable) Rs. 5,000
Ans: 250,000 B/S Total

!!= tnsf ljj/0fx¿af6 lxdfn kmlg{r/ pBf]usf] cf=j= @)&)÷&! sf] gfkmf gf]S;fg vftf tof/ kf/L v'b
gfkmf jf v'b gf]S;fg kQf nufpg'xf];\ .
From the following prepare profit & loss account to find out net profit or net
loss for the fiscal year 2070/71.

s'n gfkmf (Gross profit) Rs. 1,00,000
tna (Salary) Rs. 25,000
5'6 k|fKt (Discount received) Rs. 2,000
aflx/L 9'jfgL (Carriage out) Rs. 7,000

Aofh (Interest) Rs. 3,000
x|f; (Depreciation) Rs. 6,000
nfef+z k|fKt (Dividend received) Rs. 5,000

lj1fkg (Advertisement) Rs. 12,000
Ans: 54,000 N.P.
!@= gofF >]:tf k|0ffnLsf] cfjZostf bzf{pb} o;sf s'g} # j6f ljz]iftfx¿sf] ;ª\If]kdf j0f{g ug'{xf];\ .
Highlight the necessity of New Accounting System and explain any of its three
features in brief. 5




312 Office Practice and Accounting 10

!#= a}+s gubL lstfa lsg tof/ ul/G5 < k]ZsL /sdeGbf a9L vr{ ePsf] cj:yfdf k]ZsL km5of}{6 ubf{ a}+s
gubL lstfasf] s'g s'g vftfdf s:tf] c;/ kb{5 <
Why is bank cashbook prepared? What kinds of effects are seen in which
accounts of Bank Cash Book while clearing excess expenditure rather than
advance amount? 5


;d"x ‘u’ (Group 'C')

tnsf k|Zgx¿sf] nfdf] pQ/ lbg'xf];\ .
Give long answer to the following questions. 10×3=30

!$= a}+ssf] kl/ro lbO{ jfl0fHo a}+ssf s'g} ^ j6f sfo{x¿sf] j0f{g ug'{xf];\ .
Introduce bank and describe any six functions of commercial bank. 5
!%= lhNnf l;+rfO{ sfof{no, ;nf{xLdf ePsf lgDglnlvt sf/f]af/x¿sf] uf]Zjf/f ef}r/ -d=n]=k=kmf=g+= !)_
tof/ kfg'{xf];\ .
Prepare Goswara vouchers (AGFNo. 10) on the basis of following transactions
of District Irrigation Office, Sarlahi. 10
-s_ ldlt @)&!.$.!) df rfn' sf]z lgsf;f jfkt ?= #,)),))) sf] a}+s cfb]z k|fKt eof] .
On 2070/4/10 received bank order of Rs. 300000 as revolving fund.

-v_ ldlt @)&!.$.!$ df ?= !),))) sf] kmlg{r/ vl/b u/L r]s g+= ))@$% af6 e'QmfgL lbOof] .
On 2071/4/14 Rs. 10,000 paid for furniture purchase through cheque No.
00245.

-u_ ldlt @)&!.$.!& df gf=;'= l/tf lu/LnfO{ b}lgs e|d0f eQfsf nflu ?= $,))) r]s g+= ))@$^ af6
k]ZsL lbOof] .
On 2071/4/17 senior clerk Miss Rita Giri was paid an amount of Rs. 4000
for program TADA in advance.
-3_ ldlt @)&!.$.@) df ?= %)) sf] ;fgf] gubL sf]if v8f ul/of] .
On 2071/4/20 established a petty cash fund of Rs. 500.

-ª_ ldlt @)&!.$.@% df l/tf lu/Lsf] e|d0f ;DkGg u/L k]z ug'{ePsf] ljj/0f cg';f/ k]ZsL km5of}{6
u/L a9L vr{ ?= %)) sf] r]s ))@$* af6 e'QmfgL lbOof] .
On 25th of Shrawan 2071, the advance received by senior clerk Rita Giri
was cleared according to the statement submitted by her and the excess
expenditure. Rs. 500/- was paid by cheque no. 00248.












Office Practice and Accounting 10 313

!^= lhNnf k|x/L sfof{no, 8f]Nkfdf vr{sf] ljj/0fx¿ lgDgfg';f/ 5g\ M
The details of expenses in District Police Office, Dolpa are as follows: 10

ah]6 /sd g+= ah]6 zLif{s jflif{s ljlgof]hg ?= k';;Ddsf] vr{ ?= df3sf] vr{ ?=
Budget Budget Heads Annual App. Rs. Exp. up to Expenditure of
Head No. Poush Magh
21111 tna (Salaries) 1,44,000 72,000 12,000
21112 eQf (Allowance) 12,000 6,000 1,000
22311 sfof{n;DaGwL vr{ 10,000 4,000 2,000
(Office expenses)
22321 dd{t ;Def/ 6,000 3,000 500
(Operations &
Maintenance)
22711 ljljw vr (Mis. 8,000 5,000 1,500
expenditure)
29411 ;jf/L ;fwg (Means of 20,000 12,000 3,000
transports)
hDdf (Total) 200,000 102,000 20,000
yk hfgsf/L (Additional Information):

-s_ rfn' sf]ifdf hDdf ?= @%,))) b]lvG5 .
Revolving fund balance Rs. 25,000

-v_ km5\of}{6 x'g afFsL ;jf/L;fwg k]:sL ?= @,))) b]lvG5 .
Advance for vehicle of Rs. 2000 is not cleared.
-u_ ;fgf] gubL sf]if ?= !,))) sf] :yfkgf ePsf]
Petty cash fund established with Rs. 1000.
lgDg lnlvt s'/fX¿ pNn]v u/L @)&! df3 dlxgfsf] vr{sf] kmfF6jf/L tof/ kfg'{xf];\ M
(Prepare statement of expenditure for the month of Magh of 2071 showing
the following information.)
™ df3 dlxgf;Ddsf] vr{ (Expenditure up to Magh) – 3 Ans: Rs. 122000/-

™ ah]6 afFsL (Balance of budget) – 2 Rs. 78000/-
™ a}ª\s df}Hbft (Bank balance) – 2 Rs. 4000/-
™ rfn' sf]if lgsf;f (Revolving fund releases) –2 Rs. 127,000/-

™ k]:sL s6fO{ v'b vr{ (Net expenditure) –1 Rs. 120000/-










314 Office Practice and Accounting 10