SEE SEND UP EXAM 2075 dxfn]vf kl/Ifssf] sfof{nosf] kl/ro lbO{ o;sf] s''g} rf/ sfo{x?

Subject: Opt. II [Account]

n]Vg''xf];\ .
10. Which accounts are prepared for what purpose in Bank Cash
Time: 2.15 hrs. Full Marks: 75
book? [5]
Candidates are required to give their answers according to the a}Fs gu/L lstfjdf k|of]u ul/g] vftfx? s''g s''g k|of]hgsf nflu tof/
given instruction. ul/G5 <
11. Prepare a trial balance of Nepal National Trading Limited of
Attempt all the questions: the fiscal year ended Ashad 31, 2073 from the following
particulars.
Group 'A' tn lbOPsf] laj/0fsf] cfwf/df Nepal National Trading Limited
sf] cf=j= @)&# c;f/ #! sf] jf;nft tof/ kfg''{xf];\ .
Answer the following questions in one sentence. 51=5
Particulars Amount Particulars Amount
1. Write the full form of BIPPA.
BIPPA sf] k'/f ?k n]Vg'xf];\ .
ljj/0f /sd ljj/0f /sd
Capital 3,00,000 Opening stock 1,20,000
2. Which is the first commercial bank of Nepal?
g]kfnsf] klxnf] Jofj;flos a}Fs s'g xf] < k"FhL z'? df}Hbft
3. How is drawing and net profit adjusted in balance sheet? Purchases v/Lb 2,15,000 Sales ljlqm 2,00,000
jf;nftdf k+F"hL lkmtf{ / gfkmfnfO{ s;/L ;dfof]hg ul/G5 < Creditors ;fx' 20,000 Furniture 55,000
4. Which office prepares accounting forms used in Government kmlg{r/
office of Nepal? Purchase return 5,000 Salaries 1,45,000
g]kfnsf] ;/sf/L sfof{nox?df k|of]u x'g] >]:tf kmf/dx? s'g v/Lb lkmtf{ tna
sfof{non] tof/ u5{ < Bank overdraft 25,000 Sales Returned 15,000
5. Write the AGF No of Monthly Statement of Revenue? a}Fs clwsif{0f ljlqm lkmtf{
/fhZjsf] dfl;s k|ltj]bgsf] df=n]=k=kmf=g= n]Vg''xf];\ . 12. From the following particulars calculate gross profit or loss of
Santa Enterprises, Balaju at Chaitra end 2073.
Group 'B' tn lbOPsf] laj/0fsf] cfwf/df Santa Enterprises, Balaju sf] r}q
d;fGtsf] v''b gfkmf/gf]S;fg kQf nufpg''xf];\ .
Answer the following questions in brief. 85=40 Particulars Amount Particulars Amount
6. What is resolution? Describe its types. [1+4] ljj/0f /sd ljj/0f /sd
संकल्प n]vg eg]sf] s] xf] < o;sf k|sf/sf] pNn]v ug{''xf];\ . Opening Stock 35,000 Wages Hofnf 64,000
7. Introduce horizontal filing and distinguish it with vertical z'? df}Hbft
filing in any four points. [1+4] Closing Stock 50,000 Factory rent 32,000
w/ftn kmfOlnªsf] kl/ro lbO{ w/ftn kmfOlnª / 7f8f] clGtd df}Hbft pBf]u ef8f
kmfOlnªsf] s'g} rf/j6f km/sx? n]Vg''xf];\ . Purchases vl/b 3,45,000 Sales revenue 6,00,000
8. Why is foreign trade necessary? Write any two similarities and ljlqm
three differences between home trade and foreign trade. Return outward 5,000 Return inward 12,500
[1+1+3]
vl/b lkmtf{ ljlqm lkmtf{
j}b]lzs Jofkf/ lsg cfjZos 5 < :jb]zL Jofkf/ / j}b]lzs Jofkf/aLr
@ ;dfgtf / # leGgtf n]Vg''xf];\ .
9. What is office of Auditor General? Write its four functions. 13. Prepare a balance sheet of Shristi Concern of the year ended
[1+4] 31st Ashad 2073 from the following particulars.
 Particulars Amount Particulars Amount kmlg{r/ vl/b jfkt ?=@),))) r]s g=)))# af6
ljj/0f /sd ljj/0f /sd e''QmfgL lbO{of] .
Plant & 2,40,000 Bank balance 5,40,000 2073/04/28 Computer purchase advance of Section officer
Machinery aF}s df}Hbft Mr. Ram Kumar Basnet is settled by paying
KnfG6 P08 the excess amount of Rs.5,000 through
d]l;g/L cheque no. 0004 according to the computer
Closing Inventory 40,000 Cash in hand 20,000 bill of Rs. 40,000.
clGtd df}Hbft Gub zfvf clws[t /fd s''df/ a:g]tn] k]z u/]sf]
Capital 4,00,000 Accounts payable 3,00,000 sDKo""6/ vl/b jfktsf] ?=$),))) sf] lan e/kfO
k"FhL ltg{ afFsL lnO al9 /sd ?=%))) r]s g=)))$ dfkm{t lbO
Salary due 40,000 Net profit v'b 1,00,000 k]lZs kmRof]{6 ul/of] .
ltg{ afFsL tna gfkmf 16. The following information is provided.
Prepaid expenses 40,000 Unearned income 40,000 tn lbOPsf] hfgsf/Lsf] cfwf/df df:s]af/L k|ltj]bg tof/
cu|Ld vr{x? cgflh{t cfDbfgL kfg''{xf];\ .
Group 'C' BH No Budget Annual Expenditure Balance
Answer the following questions in details. 310=30 Head Budget up to of
14. Define insurance and describe its six functions. Kartik Budget
21111 Salary -tna_ 3,00,000 75,000 2,00,000
ljdfsf] kl/efiff lbO{ 5 j6f sfo{x?sf] j0f{g ug''{xf];\ .
15. Prepare a Journal Voucher of the following transactions of 21112 Allowance 30,000 10,000 20,000
Department of Health, Lalitpur. -eQf_
:jf:Yo ljefu nlntk'/sf] lgDg sf/f]af/x?af6 uf]Zjf/f ef}r/ tof/ 22612 TADA 40,000 10,000 27,500
ug''{xf];\ . b}lgs tyf
Date Transaction e|d0f eQf
2073/04/01 Received Rs.10,00,000 as revolving fund 22311 Office expenses 35,000 8,500 24,000
through Nepal Rastra Bank. sfof{no vr{
?=!),)),))) rfn''sf]if g]kfn /fi6| a}+s dfkm{t k| 21121 Dress -kf]zfs_ 50,000 15,000 35,000
fKt eof] . Additional information:
2073/04/08 Created a petty cash fund of Rs. 2,000 under 1. Bank balance of Rs.61,000.
the responsibility of Accountant Manoj a}s df}Hbfb
Pandey through cheque no 0001. 2. Advance Column of the bank book shows Rs.4,500 on the
n]vfkfn dgf]h kf08]sf] lhDdfdf ?=@))) sf] debit side and Rs.2,500 on the credit side respectively.
;fgf] gubL sf]if :yfkgf ul/of] . a}s gubL lstfasf] k]ZsL vftfsf] 8]la6 ;fO{8df $%)) /
2073/04/15 Section Officer Mr. Ram Kumar Basnet was qm]l86 ;fO{8df @%)) b]lvPsf] .
paid Rs.35000 in advance to purchase 3. Loan received from nearby office Rs.10,000.
computer for office use through cheque no. cGo sfof{noaf6 C0f
0002. 4. Total amount of imprest fund received Rs.2,00,000.
sDKo""6/ vl/bsf nflu zfvf clws[t /fd s''df/ hDdf rfn'sf]if k|fKt
a:g]tnfO{ ?=#%,))) k]lZs lbO{of] . Required:
2073/04/25 Purchase office furniture of Rs.20,000 and Monthly expenditure report for the month of Marga showing:
paid through cheque no. 0003 a. Cash balance ....3
b. Total expenditure up to Marga .....2
c. Amount of actual expenditure ....2
d. Revolving fund balance .....3
The End