gk

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+} ln ld ^ *
]
vN" nf kl| tofl] utfåf/f lnOg \ qmd
{ ] lnlvt k/LIffsf] kf&o

tx - 9, 8 / 7 kbM jl/i& ka
| Gws÷kj | Gws -rf^*
| Gws÷pk ka { Psfp)^)] ^_

;doM 3 #)^f k)' ff{°M 100 plt)ff°

{ M 40

CA (rf^{* Psfp)^])^_ kbsf] v"Nnf k|ltof]lutfåf/f lnO{g] lnlvt k/LIffsf] k|Zgx? c+u|]hLdf

;f]lwg]% . k|ltof]uLx?n] g]kfnL jf c+u|]hL s"g} Ps dfWodaf^ pQ/ lbg ;Sg]%g\ . o;

kqnfO{ ;d'x æ-s_Æ, ;d'x æ-v_Æ, / ;d'x æ-u_Æ u/L tLg ;d'xdf ljefhg ul/Psf] % .

;d'x æ-s_Æ
Principles and Practices of Accounting and Auditing

nv ] fk/LIf)fdfgx? -Accounting Standards and Auditing Standards_ sf]

] fdfg tyf nv

sfou
{ t !fg 40

o; ;d'xdf k|Zg tyf c+ssf] ljefhg lgDgfg";f/ x"g]%M-

1= o;df k|rlnt lgDglnlvt g]kfn n]vfdfg -Nepal Accounting Standards) tyf ;f]df

;dfj]z gePsf cGt//fli^«o ljQLo k|ltj]bg dfgx? -International

FinancialReporting Standards_ tyf cGt//fli^«o n]vfdfgx? -International

Accounging Standards_ Pj+ tL dfgx?sf] JofVof -Interpretations_ ;DaGwL 8

j:t"ut k|Zgx? ;f]lwg]% . -8X2_ 16

-s_ NAS: Framework For The Preparation and presentation of Financial Statements

-v_ Accounting Standards -NAS with corresponding IASs/IFRSs_

NAS s I AS s Name of Standards
1 1 Presentation of Financial Statements
2 8 Accounting Policies, Changes Accounting estimates & Erros

3 7 Cash Flow Statements

4 2 Inventories
5 10 Events After the Balance Sheet Date
6 16 Property, Plant and Equipment
7 18 Revenue
8 23 Borrowing Costs
9 12 Income Taxes

k]h 1÷5
 10 20 Accounting for Government Grants and Disclosure of
Government Assistance
11 21 The Effects of Changes in Foreign Exchange Rates
12 37 Provisions, Contingent Liabilities and Contingent Assets
13 11 Construction Contract
15 17 Leases
16 24 Related Party Disclosure
17 34 Interim Financial Reporting
18 36 Impairment of Assets
19 40 Investment Property
20 IFRS 5 Non-current Assets Held for Sale and discontinued Operations

-u_ Currently Under Voluntary Compliance

14 19 Employee Benefits
21 IFRS 3 Business Combinations
23 14 Segment Reporting
24 26 Accounting and Reporting by Retirement Benefit Plans
25 28 Investment in Associates
26 33 Earnings Per Share
27 38 Intangible Assets
-#_ IFRS and IASs, other than those covered by NAS above
IFRS 1 First-time Adoption of International Financial Reporting Standards
IFRS 2 Share-based Payment
IFRS 4 Insurance Contracts
IFRS 6 Exploration for and evaluation of Mineral Resources
IFRS 7 Financial Instruments: Disclosures
IFRS 8 Operating Segments
IAS 27 Consolidated and Separate Financial Statements
IAS 29 Financial Reporting in Hyperinflationary Economies
IAS 31 Interests in Joint Ventures
IAS 32 Financial Instruments: Presentation
IAS 39 Financial Instruments: Recognition and Measurement
IAS 41 Agriculture
-ñ_ Interpretations

gf]^M dfly plNnlvt dfgx?df ;do;dodf yk#^ jf cbnabn ePsf] cj:yfdf ;f]xL

cg";f/ sfod ePsf] dflgg] % .

k]h 2÷5
2= o;df k|rlnt lgDglnlvt g]kfn n]vf k/LIf)fdfg -Nepal Auditing Standards_, n]vfk/LIf)f

lgb]{zg -Guidance Notes_ ;DaGwL 7 k|Zgx? ;f]lwg]% . -7X2_ 14

-s_ Auditing Standards

200 Objectives and General Principles Governing Audit of Financial statements
210 Terms of Audit Engagements
220 Quality Control For Audits Of Historical Financial Information
230 Documentation
240 The Auditor's Responsibility to Consider Fraud and Error in an Audit of
Financial Statements
250 Consideration of Laws and Regulations in an Audit of Financial Statements
260 Communication of Audit Matters with Those Charged with Governance
300 Planning
310 Knowledge of the Business
315 Understanding the Entity and its Environment and Assessing the Risks of
Material Misstatement
320 Audit Materiality
400 Risk Assessments and Internal Control
500 Audit Evidence
505 External Confirmations
510 Initial Engagements-Opening Balances
530 Audit Sampling and Other Selective Testing Procedures
540 Audit of Accounting Estimates
550 Related Parties
560 Subsequent Events
570 Going Concern
580 Management Representations
600 Using the Work of another Auditor
610 Considering the Work of Internal Auditor
620 Using the Work of an Expert
700 The Auditor's Report on Financial Statements
710 Comparatives
720 Other Information in Documents Containing Audited Financial Statements
800 The Auditor's Report on Special Purpose Audit Engagements
NSRs 4400

k]h 3÷5
 Engagements to Perform Agreed-Upon Procedures Regarding Financial
Information
NSREs 2400
Engagements to Review Financial Statements
NSREs 4410
Engagements to Compile Financial Information
30 Framework of Nepal Standards on Auditing
-v_ Guidance Notes
GN 201 Guidance Note in independence of Auditors
GN 202 Preparation of Financial Statements on Letter-Head and Stationary of Auditors
-u_ Nepal Auditing Practices Statement
NAPs 1004 Audits of the Financial Statements of Banks
gf]^M dfly plNnlvt dfgx?df ;do;dodf yk#^ jf cbnabn ePsf] cj:yfdf ;f]xL

cg";f/ sfod ePsf] dflgg] % .

3= ;d:of ;dfwfg -Case Studies) -5X2_ 10

o;df n]vf ;+u ;DaGwL / n]vf tyf n]vf k/LIf)f ;+u ;DalGwt ljifodf ltg ;d:ofx?

lbOg] % . ;f] dWo] b"O{ ;d:of pk/ ;f]sf] ljZn]if)f ;lxt k|rlnt dfgx? tyf

cEof;sf] cfwf/df ;dfwfgsf pkfox? JofVof ug"{ kg]{% .

;d x
' ævÆ
o; ;d'xdf 7 j^f k|Zgx? ;f]lwg]%, h; dWo] % j^fsf] pQ/ lbg" kg]{% . oL k|Zgx?
j:t"ut, ;d:of ;dfwfg, JofVof ug"{ kg]{ u/L s"g} tl/sfaf^ ;f]lwg ;Sg] % .
Financial Management and Acts, Rules/Regulations/Directives
-ljQ Joj:yfkg ;DjlGw_ -6X5_ 30

1. Financial Analysis: Financial statements analysis, use of financial ratios.

2. Financial Markets: Money market, capital market, commodities market, derivatives market.
3. Working Capital Management: Factors affecting working capital, methods of estimating working
capital.
4. Capital Budgeting: Capital budgeting process and techniques.
5. Portfolio Management: Assets valuation, risk and return, portfolio diversification.
6. Project Appraisal: Importance, cost-benefit analysis, technical feasibility, economic viability.
7. Cash Flow Management: Cash flow Statement analysis, sources and uses of cash flow.
8. International Financial Institutions: International Monetary Fund, World Bank, International
Finance Corporation.
k]h 4÷5
9. Mergers, Acquisitions and Corporate Restructuring
Economic and financial setting of business combinations; The motives for mergers, merger
valuation, merger financing, merger negotiations and the consequences and the consequences of
such corporate activities.

;d x
' æ uÆ
o; ;d'x df 7 j^f k|Zgx? ;f]lwg]%, h; dWo] 6 j^fsf] pQ/ lbg" kg]{% . oL k|Zgx?
j:t"ut, ;d:of ;dfwfg, JofVof ug"{ kg]{ u/L s"g} tl/sfaf^ ;f]lwg ;Sg] %.

Pg
] , lgod tyf lgb{]zgx? -6X5_ 30

1= g]kfn /fi^« a}+s P]g 2058 -2073 sf] ;+zf]wg ;lxt_, ljb]zL ljlgdo -lgoldt
ug]_{ P]g 2019 tyf /fi^« C)f P]g, 2058 .
2= a}+s tyf ljQLo ;+:yf ;DaGwL P]g, 2073, a}+s tyf ljQLo ;+:yfsf] C)f c;"nL
P]g, 2058, ;"/lIft sf/f]af/ P]g 2063, ljQLo dWo:ytfsf] sfd ug]{ ;+:yf
;DaGwL P]g, 2055 tyf ;Dklt z"l$s/)f -dgL n)*l/+u_ lgjf/)f P]g 2064 .
3= g]kfn /fi^« a}+sn] a}+s tyf ljQLo ;+:yfx?nfO{ lgodg ug{ hf/L u/]sf]
lgb]{zgx? .
4= sDkgL P]g, 2063 -2074 sf] ;+zf]wg;lxt_, bfdf;fxL P]g, 2063, ljb]zL
nufgL tyf k|ljlw x:tfGt/)f P]g, 2049 tyf cf}Bf]lus Joj;fo P]g, 2049 .
5= lwtf]kq sf/f]af/ P]g, 2063 tyf ;f] cGt/utsf laleGg lgodfjnLx? .
6= cfos/ P]g, 2058 tyf d'No clea[l$s/ P]g, 2052 .
7= a}+s s;"/ tyf ;hfosf ;DaGwdf Joj:yf ug{ ag]sf] P]g 2064 .
8= g]kfn rf^{* Psfp)^])^ P]g, 2053 -;+;f]wg 2059 ;lxt_ / g]kfn rf^{*
Psfp)^])^ lgdfjnL, 2061 .

k]h 5÷5