Symbol No.....................

RE-301
SEE 2074 (2018)
P]lR5s låtLo sfof{no ;~rfng / n]vf
lbOPsf lgb]{zgsf cfwf/df cfkm\g} z}nLdf l;h{gfTds pQ/ lbg'xf];\ .
;do M @ 3G6f !% ldg]6 k"0ff{ª\s M &%
;d"x ‘s’ (Group 'A')
tnsf k|Zgx¿sf] Ps jfSodf pQ/ lbg'xf];\ . % x! =%
Answer the following questions in one sentence :
!= SWIFT sf] k"/f ¿k n]Vg'xf];\ .
Write the full form of SWIFT.
@= gful/s nufgL sf]ifsf] :yfkgf slxn] eof] <
When was the Citizen Investment Trust established?
#= ck|ToIf vr{sf s'g} b'Oc{ f]6f pbfx/0f n]Vg'xf];\ .
Write any two examples of indirect expenses.
$= dxfn]vf k/LIfssf] lgo'lQm s;n] u5{ <
Who appoints the Auditor General?
%= a}ªs
\ gubL lstfadf sltcf]6f vftf / dxn /x]sf x'G5g\ .
How many accounts and columns are there in Bank Cash Book?
;d"x ‘v’ (Group 'B')
tnsf k|Zgx¿sf] 5f]6f] pQ/ lbg'xf];\ . * x% =$)
Answer the following questions in short.
^= k|ltj]bg s]nfO{ elgG5 < o;sf s'g} rf/ k|sf/sf] ;+If]kdf j0f{g ug'x{ f];\ . !+$=%
What is report? Explain any four types of it in brief.
&= kmfOlnª eg]sf] s] xf] < sfof{nodf kmfOlnªsf] lsg cfjZostf kb{5 < !+$=%
What is filing? Why is filing necessary in an office?
*= :jb]zL Jofkf/sf] kl/ro lb“b} o;sf rf/cf]6f ljlwx?sf] j|md};u“ JofVof ug'x{ f];\ . !+$=%
Define Home Trade. Describe its four procedures orderly.
(= ;/sf/L ;|:] tf / Jofj;flos ;|:] tfaLrsf s'g} b'Oc{ f]6f ;dfgtf / s'g} tLgcf]6f c;dfgtfx?
pNn]v ug'x{ f];\ . @+#=%
Mention any two similarities and any three dissimilarities between government
accounting and business accounting.
j|mdzM
RE-301 (2)
!)= ah]6 lx;fa vftfdf slt v08x? 5g\ < ltgLx?sf] kl/ro lbg'xf];\ . !+$=%
How many parts are there in Budget Sheet? Introduce them.

!!= tn lbOPsf sf/f]af/sf] cfwf/df sf]zL 6«8] ;]G6/ lj/f6gu/sf] @)&$ c;f/ #! sf]
;Gt'ng k/LIf0f tof/ kfg'x{ f];\ M %
Prepare Trial Balance of Koshi Trade Centre Biratnagar as on 31 Asar
2074 on the basis of following transactions:
Rs.
-s_ k"h
“ L (Capital) 1,50,000/-
-v_ vl/b (Purchase) 6,00,000/-
-u_ ljj|mL (Sales) 7,00,000/-
-3_ ef8f e'QmfgL (Rent paid) 2,00,000/-
-ª_ x|f; (Depreciation) 50,000/-
-r_ a}s+ C0f (Bank loan) 13,00,000/-
-5_ Joj;fo k|l] d;]h (Business premises) 9,00,000/-
-h_ d]l;g/L (Machinery) 4,00,000/-
!@= tnsf ljj/0fx?sf cfwf/df s';d' s:d]l6S; k;n, sf7df8f}s
+ f] @)&# c;f/ #! sf] gfkmf
gf]S;fg lx;fa tof/ kfg'x{ f];\ . %
Prepare Profit and Loss A/C of Kusum Cosmetics Shop, Kathmandu on
the basis of the following particulars as on 31st Asar, 2073:

ljj/0f (Particulars) /sd (Amount Rs.)

-s_ s'n gfkmf (Gross profit) 50,000/-
-v_ nufgLaf6 k|fKt cfDbfgL (Income from investment) 70,000/-
-u_ C0fdf Aofh (Interest on loan) 15,000/-
-3_ sjf8L ;fdfg ljqmL (Sale of scrap) 10,000/-
-ª_ n]vfk/LIf0f z'Ns (Audit fees) 20,000/-
-r_ ef8f k|fKt (Rent received) 45,000/-
-5_ ck|fKt C0f (Bad debt.) 30,000/-
-h_ dd{t ;Def/ (Repairs) 15,000/-

j|mdzM
 (3) RE-301
!#= lgDglnlvt ljj/0fsf] cfwf/df s0ff{nL pn xfp;sf] cf=j= @)&#÷)&$ c;f/ d;fGtsf]
jf;nft tof/ kfg'x{ f];\ . %
Prepare balance sheet of Karnali Wool House for the fiscal year 2073/074
on the basis of the following particulars.
Rs.
-s_ k"h
“ L (Capital) 11,58,000/-
-v_ ltg{ af“sL lan (Bills payable) 72,000/-
-u_ Voflt (Goodwill) 37,000/-
-3_ kmlg{r/ (Furniture) 3,25,000/-
-ª_ ;'/lIft sf]if (Reserve fund) 70,000/-
-r_ k]:sL vr{ (Pre-paid expenses) 60,000/-
-5_ v'b gf]S;fg (Net loss) 80,000/-
-h_ hUuf (Land) 7,98,000/-

;d"x ‘u’ (Group 'C')

tnsf k|Zgx¿sf] nfdf] pQ/ lbg'xf];\ . # x!) =#)
Give long answers to the following questions.
!$= s]Gb|Lo a}s
+ sf] kl/ro lbg'xf];\ / o;sf] s'g} 5cf]6f sfdsf] aofg ug'x{ f];\ . !+(=!)
Give an introduction of the Central Bank and explain its any six functions.
!%= lgDglnlvt sf/f] j f/x¿sf cfwf/df lhNnf k| z f;g sfof{ n o, l;/xfsf]
d=n]=k= kmf= g+= !) -uf]:jf/f ef}r/_ tof/ ug'x{ f];\ . !)
Prepare A.G.F. No. 10 (Goshwara Voucher) of District Administration
Office, Siraha on the basis of following transactions .
-s_ ldlt @)&@.$.@ df rfn"sf]if lgsf;f afkt ?= @),)),))).– g]kfn /fi6« a}s
+“ af6 k|fKt
eof] .
On 2072-4-2 received Rs.20,00,000/- as revolving fund through Nepal
Rastra Bank.
-v_ ldlt @)&@.$.@) df sDKo'6/ vl/b u/]afkt ?= *,)),))) r]s g+= !)# af6 e'StfgL
eof] .
Rs. 8,00,000 paid for computer through cheque no. 103 on 2072-4-20.
-u_ ldlt @)&@.$.@@ df zfvf clws[t xs{dfg tfdf·nfO{ ?= %),)))÷– e|d0f vr{
k]:sL r]s g+= !)( af6 lbOof] .
Rs. 50,000 provided as an advance to Section Officer Harkaman
Tamang for travelling expenses through cheque no.109 on 2072-4-22.

j|mdzM
RE-301 (4)
-3_ ldlt @)&@.$.#) df >fj0f dlxgfsf] tna ?= %,)),))) dWo] sd{rf/L ;~rosf]if
?= %),))) s§L u/L af“sL /sd r]s g++ !@@ af6 tna ljt/0f ul/of] .
The salaries of Shrawan distributed from Rs. 5,00,000 deducing the amount
Rs. 50,000 for Provident Fund through cheque no. 122 on 2072-4-30.
-ª_ ldlt @)&@.$.#! df zfvf clws[t xs{dfg tfdf·n] ?= %%,))) sf] e|d0f vr{ lan
ekf{O{ k]; ug'e{ Psf]n] ;f]xL cg';f/ pxf“sf] k]:sL km5\of}6{ u/L a9L /sd ?= %,)))
r]s g+= !@^ af6 e'QmfgL ul/of] .
On 2072-4-31 Section Officer Harkaman Tamang's advance for the
travelling expenses was being cleared by approving the bill of Rs. 55,000
and excess expenditure Rs. 5,000 paid to him issuing cheque no. 126.
!^= tnsf] ljj/0faf6 lhNnf jg sfof{no, g'jfsf]6sf] @)&$ d+l;/ dlxgfsf] vr{sf]
kmf“6jf/L tof/ kfg'x{ f];\ . !)
Prepare statement of expenditure of District Forest Office, Nuwakot for
the month of Mangsir, 2074 from the following particulars.
ah]6 /sd g+= ah]6 zLif{s jflif{s ljlgof]hg ?= sflt{s;Ddsf] vr{ ?= d+l;/sf] vr{ ?=
(Budget (Budget Heads) (Annual (Expenditure (Expenditure
Head No.) appropriation Rs.) upto Kartik Rs.) of Mangsir Rs.)
21111 tna (Salary) 7,00,000/- 2,00,000/- 50,000/-
22112 eQf (Allowance) 80,000/- 25,000/- 6,000/-
22121 3/ef8f (House Rent) 60,000/- 20,000/- 5,000/-
22531 cf}iflw vr{ (Medicine) 25,000/- 8,000/- 2,000
29311 kmlg{r/ (Furniture) 70,000/- 22,000/- 4,000/-
29511 d]l;g/L (Machinery) 35,000/- 13,000/- 3,000/-
hDdf (Total) 9,70,000/- 2,88,000/- 70,000/-

yk hfgsf/L (Additional information):

-c_ hDdf rfn"sf]if lgsf;f ?= $,!#,))).–
Total revolving fund Rs. 4,13,000/-
-cf_ km5\of}6{ x'g af“sL k]:sL ?= @,))).–
Uncleared advance Rs. 2,000/-
-O_ a}s
+ df}Hbft ?= %!,))).–
Bank balance Rs. 51,000/-
lgDg s'/fx¿ vr{sf] kmf“6af/Laf6 b]vfpg'xf];\ .
(Show the following from statement of expenditure) :
-s_ d+l;/ dlxgf;Ddsf] hDdf vr{ (Expenditure upto Mangsir)
-v_ rfn"sf]if af“sL (Revolving fund balance)
-u_ ah]6 af“sL (Budget balance)
-3_ gub df}Hbft (Cash balance)
-ª_ k]:sL s6fO{ v'b vr{ (Net expenditure excluding advance)
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