Mount Valley English School Cash in hand = 100,000 outstanding rent = 100,000

Kwathandou, Bhaktapur- 10
Final Terminal Examination – 2078 12) Prepare Triple column cash book from following transaction 5
Class: IX F.M.:25
Subject: Account As on Baisakh 2078
Time: 2 hrs 15 mins P.M.: 10
1st cash in hand Rs.2,000,000 and cash at bank Rs. 250,000
Group ‘A’ (1 X 5 = 5) 2nd cash of Rs.5,000 deposit into bank
3rd purchased goods of Rs.30,000, paid Rs.20,000 in cash and
Give very short answer balance through cheque.
5th received cheque of Rs 14,000 from Solma in full settlement of
1) Write the full form of BOD Rs. 15,000
2) When was Budget sheet introduced ? 10th paid salary of Rs.7,000 and wages of Rs.3,000
3) Write the types of accounting system used in Nepal.
4) What do you mean by postal service ? 13) What is Government Accounting? Explain any four feature of it. 1 + 4
5) Write any two means of Electronic communication .
Group ‘C’ (10 X 3 = 30)
Group ‘B’ (5 X 8 = 40) Give long answer

6) Differentiate between government and business accounting. 5 14) What is Business Organization? Explain any four types of Co-operative
7) What is meeting ? Explain types of it 1+4 Organization and four features of Multinational Company. 2+4+4
8) What is Bhuktani Sresta Pranali ? Sate the types of Syaha Sresta 15) Prepare journal entries of Ram Traders as on 2078 Mangsir 9+1
Pranali . 1+4
1st Business started with cash of Rs. 250,000 and furniture of
9) Write down the sequential steps of seminar . 5
Rs.150,000
10) Prepare purchase book from following transactions . 5
2nd cash of Rs.50,000 deposited into bank
2072-01-02 Purchased from Sujan Traders, Janakpur
3rd purchase furniture of Rs.50,000 on cash
10 pairs Sport Shoes @ Rs.1,000 per pair
5th sold goods of Rs. 20,000 to Sashi
15 pcs Pants @ Rs. 600 each
8th paid Rs. 18,000 to Sashi in full settlement of Rs.20,000
2072-01-09 Purchased from Rahul Stores, Kathmandu
12th paid salary of Rs.6,000 and rent of Rs.7,000
25 pcs T-shirts @ Rs. 500 each
15th received cheque of Rs.12,000 for dividend.
9 pcs Silken Shirts @ Rs. 400 each
18th sold furniture of Rs.30,000 and received cash of Rs.20,000
(Less : Trade discount 10%)
and goods of Rs.5,000 withdrew
2072-01-18 Purchased from Rojina Traders for cash
20 cash of Rs.10,000 and goods of Rs.5,000 withdrew from
th
13 pcs Trousers @ Rs.300 each
business for personal use.
5 Over coats @ Rs.1,500 each
2072-01-23 Purchased computer from Prime Traders for office use 16) Prepare cash A/C, furniture A/C and capital A/C from Q. No. 15. 4+4+2
Rs.40,000
2072-01-29 Bought 10 Cotton Shirts @ Rs.250 each from Bindu
Suppliers at 5% trade discount.
11) Prepare the Trial Balance of ECO-Enterprises as on 31st Ashad 5
‘Best of Luck’
Capital = 200,000 leasehold premises = 200,000
Reserve fund = 50,000 debentures = 100,000
Vehicle = 400,000 loan from bank = 150,000
Bank overdraft = 150,000 Goodwill = 50,000