EMERALD ACADEMY Capital 500,000/- Bank Balance 700,000/-

Lagankhel, Lalitpur Cash in hand 50,000/- Debtors 410,000/-

Creditors 370,000/- Pre-paid expenses 40,000/-
Second Terminal Examination – 2077 Loan 100,000/- Net Profit 230,000/-
Subject: Office Practice & Accountancy Group 'C' [102=20]
Class: Ten (X) F.M.: 50 Write short answer to the following question:
Time: 1:30 hrs. P.M.: 20 Q.No 11. What is home trade? Briefly explain the procedure of home trade. [10]
Q.No. 12. Prepare a statement of expenditure of District Education Office, Dolpa
Group 'A [51=5] for the month of Ashoj 2069 on the basis of the particulars given
Write very short answers to the following questions: below:- [10]
Q.No.1. What is report? B.H.No. Budget Heads Annual Expenditure Expenditure
Q.No.2. What is alphabetic filing? Appropriation upto Bhadra of Ashoj
Q.No.3. What is the full form of SAFTA & SAPTA. 21111 Salary 600,000 150,000 45,000
Q.No.4. What is government accounting? 22112 Allowance 100,000 24,000 8,000
Q.No.5. What is the AGF no. of Journal Voucher? 22211 Fuel 50,000 12,000 4,000
29311 Furniture 30,000 6,000 2,000
Group 'B' [55=25] 29811 Contingencies 80,000 16,000 6,000
Write short answer to the following question: 29511 Machinery 40000 10,000 4,000
Q.No.6. What is numerical filing method? Write any four advantages and four Total:- 9,00,000 218,000 69,000
disadvantages of it. [1+2+2=5] Additional Information:-
Q.No.7. What is invoice? Explain the types of invoice. [5] Revolving fund balance is Rs. 80,000/-
Q.No.8. Prepare a Trial Balance of Samjhana Construction for the year ended Advance of Rs. 6,000/- is not cleared.
on 31st Ashadh, 2070. [5] Petty Cash fund is established with Rs. 5000/-
Capital 200,000/- Salary 50,000/-
Purchase 580,000/- Building 200,000/- Show the followings:-r
Sales 500,000/- Furniture 220,000/- a. Expenditure upto ashoj
House Rent 1,00,000/- Loan 450,000/- b. Balance of the budget
c. Cash balance
Q.No.9. Prepare Profit & Loss Account of Bhim & Brothers Company.at the end d. Total budget release upto Ashoj
of 31st Ashadh, 2070, from the following transactions: [5] e. Net expenditure excluding advance [3+2+2+2+1]
Gross Profit 150,000/- Bad Debt 25,000/-
Office rent 20,000/- Stationery 15,000/- 
Discount Received 40,000/- Interest Received 12,000/-
Advertisement 35,000/- Depreciation 5,000/-
Salaries 70,000/- Carriage on sale 5,000/-

Q.No.10. Prepare a Balance Sheet of Krishna Store for the year ended on 31st
Ashadh, 2068. [5]
 EMERALD ACADEMY 10. Write short notes on:
Lagankhel, Lalitpur (i) Darta & Chalani (ii) Personal Assistant
Second Terminal Examination – 2077
Subject: Office Practice & Accountancy Group 'C' [102=20]
Class: Nine (IX) F.M.: 50 11. Briefly explain the parts or structure of letter. [2+8]
Time: 1:30 hrs. P.M.: 20 12. Journalize the following transactions into the book of S&S Traders. [5]
2076/07/01 Commenced business with Cash Rs. 6,00,000/- & Furniture
Group 'A [51=5]
Rs. 400,000/-
Write very short answers to the following questions:
2076/07/08 Purchased goods for Rs. 65,000/- and payment is made by
1. State any two qualifications of an assistant.
2. What is communication?
cheque.
3. Who sends quotation letter? 2076/07/11 Cash deposited into bank Rs. 5,00,000/-
4. What is the full form of P.A? 2076/07/15 Sold goods to Mr. Sabin worth Rs. 1,00,000/- in credit.
5. What is trial balance? 2076/07/18 Cash received from sabin Rs. 99,000/- in full settlement.
Group 'B' [55=25]
Write short answer to the following question: 13. Prepare Triple Column Cash Book of Bidhya Pustak from the following
6. What is business office? Explain the types of business office. [1+4] transactions: [5]
7. Briefly explain any five qualities of office assistant. [5] 2076/09/01 Balance of Cash in hand Rs. 4000/- and in bank Rs.
8. Explain the types of business letter. [5] 10,000/-.
9. Record the following transactions in the purchase book. [5] 2076/09/04 Received cash from Mohan Rs. 1000 and allowed him a
March 1 Purchased from Mr. Karki.
discount of Rs. 30.
100 meter cotton cloth @ Rs. 80 per meter.
2076/09/07 Paid into the bank Rs. 2000.
50 meter polyster cloth @ Rs. 50 per meter.
2076/09/18 Withdraw from bank for official use Rs. 900 and Rs. 100
March 5 Purchased from Mr. Rajendra Basnet
25 Sarees @ Rs. 1200 each. for personal use.
15 Mini vests @ Rs 700 each; 2076/09/21 Made a cash purchase of Rs. 1500 receiving a discount of
Trade discount @ 10%. Rs. 200.
March 10 Purchased from Mr. Suamn Joshi
10 Blouse @ Rs. 100 each Good Luck
12 meter polyster cloth @ Rs. 80 per meter
March 15 Purchased from Mr. Sudhananda Jha in cash
15 woolen cloth @ Rs. 120 per meter.
Required: Purchase Book