zz

zz wjxlNdjfhka hq;=j hï fohla isÿlrhso ch.%yKh ksh;hs''''''

Class End Accounting ld,h ñks;a;= 50 hs

Paper 22 2024
Paper Class
.sKqïlrKh - 1 SANJAYA ADHIKARI
ku ( ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' mdi, ( '''''''''''''''''''''''''''''''''''''''''''''''''''''
jeo.;a Wmfoia (
Ÿ wxl 01 isg 15 f;la m%Yakj,g ksjerÈ ms<s;=r f;dard tys wxlh m%Yakhg bÈßfhka we;s ;s;a br u; ,shkak'
Ÿ wxl 16 isg 25 f;la jQ m%Yakj,g flá ms<s;=re wod, ;s;a bß u; ,shkak'
Ÿ iEu m%Yakhlgu ,l=Kq y;r ne.ska ysñfõ'
Ÿ ish¨u m%Yakj,g ms<s;=re imhkak'

Èkh ,nd.;a ,l=Kq iud¾:h

01' my; i|yka m%ldY w;=ßka .sKqïlrKh ms<sn| jvd;a fyd¢ka úia;r lrkq m%ldYh jkafka"
1& jHdmdrhl ndysr md¾Yjhkag ;SrK .ekSug f;dr;=re iemhSu'
2& l<uKdlrejkag ;SrK .ekSug jd¾;d iemhSu'
3& jHdmdrhl isÿjk .Kqfokq jd¾;d lsÍu'
4& jHdmdrhg isÿjk .Kqfokq ms<sn| úêu;a jd¾;d mj;ajdf.k hdu'
5& jHdmdrhl we,aula olajk md¾Yjhkag .sKqïlrK tallhg wod,j ;SrK .ekSu i|yd wd¾Ól
f;dr;=re iemhSfï l%shdj,sh ^'''''''''''''&

02' jHdmdrh wdh;khl fYaI msßlaiqu ilia lsÍfï m%Odku wruqK jkafka"
1& Wmfhda.S fmd;aj, yd f,c¾ .sKqïj, we;sjk jerÈ y÷kd .ekSu'
2& f,c¾ .sKqï ish,a, tla ia:dkhlg /ia lsÍu'
3& uQ,H m%ldYk ilia lsÍug wjYH f;dr;=re iemhSu'
4& .sKqï j¾Ih wjidk Èkg mj;sk j;alï j.lSï yd ysñlïj, jákdlï bÈßm;a lsÍu'
5& f,c¾ .sKqïj, .Ks;uh ksjerÈ;djh mÍCId lsÍu' ^'''''''''''''&

03' jHdmdrhl Wmhd.;a Y=oaO ,dNh ;=<ska we;sjk wjidk m%;sM,h jkafka"
1& j;alï jeäùu' 2& j;alï yd ysñlï jeäùu'
3) r|jd.;a bmhSu jeäùu' 4& uqo,a jeäùu'
5& j;alï" j.lSï yd ysñlï jeäùu' ^'''''''''''''&

04' jHdmdrhl 2024'03'31 Èkg mej;s fudag¾ r:hla ms<sn| úia;r my; olajd we;'
fudag¾ r: msßjeh re' 600"000
iuqÉÑ; CIh re' 180"000
fuu fudag¾ r: re' 30"000 l w,dNhlg úl=Kd we;' fudag¾ r: úl=Kqï ñ, jkafka"
1& re' 420"000 2& re' 570"000 3& re' 450"000
4& re' 390"000 5& re' 750"000 ^'''''''''''''&

05' my; i|yka l=uk iólrKh wdh;khl ksIamdok msßjeh .Kkh lsÍu i|yd ksjerÈ fõo @
1& m%d:ñl msßjeh + ksIamdok fmdÿld¾h msßjeh + ksIamdok fkdjk fmdÿld¾h msßjeh
2& m%d:ñl msßjeh + ksIAmdok fkdjk fmdÿld¾h msßjeh
3& iDcq wuqøjH msßjeh + m%d:ñl msßjeh + ksIamdok fmdÿld¾h msßjeh
4& m%d:ñl msßjeh + uq`M fmdÿld¾h msßjeh - ksIamdok fkdjk fmdÿ msßjeh
5& iDcq wuqøjH msßjeh + m%d:ñl msßjeh ksIamdok fmdÿld¾h msßjeh ^'''''''''''''&
Accounting Sanjaya Adhikari
01
06' my; oelafjk l=uk .Kqfokqj jHdmdr wdh;khl .ekqï czk,fhys igyka lrkq ,nhs o @
1& fjf<| NdKav w;amsg .ekqï 2& ,S nvq WmlrK Khg .ekqï
3& jHdmdrfha ish¨u Khg .ekqï 4& foam<" msßh; WmlrK Khg .ekqï
5& kej; úlsKSfï wruqKska Khg .;a NdKav ^'''''''''''''&

07' 2024 Tlaf;daïn¾ udifha tla;rd jHdmdr wdh;khl f;dr;=re lsysmhla my; oelafõ'
Ÿ 2024'10'01 Èkg fjf<| f.úh hq;= oE re' 200"000
Ÿ 2024'10'31 Èkg fjf<| f.úh hq;= oE re' 240"000
Ÿ Khg .ekqï re'1"200"000
Ÿ wdmiq hejqï re' 120"000
2024 Tlaf;daïn¾ udih ;=<§ Kh ysñhkag f.jq uqo,a jkafka"
1& re' 640"000 2& re' 960"000 3& re' 1"040"000
4& re' 1"120"000 5& re' 1"240"000 ^'''''''''''''&

08' 2024'03'31 oskg jHdmdrhl Khysñ md,k .sKqfï fYaIh jQ re' 35"000 tÈkg Khysñ fYaI ,ehsia;=fõ fYaI
tl;=jg iudk fkdùh' fjkig fya;= my; oelafõ'
Ÿ ,o jÜgï ;Srefõ tl;=j 2"100 la Khysñ md,k .sKqfï fï re' 1"200 la f,i igyka ùu'
Ÿ Khysñhkag f.jq re' 5"000 la Khysñ mqoa., .sKqfï igyka fkdùu'
Ÿ re' 2"000 l wdmiq hejqï ms<sn| lsisu igykla fmd;aj, igyka ù ke;'
2024'03'31 Èkg Khysñ fYaI ,ehsia;=fõ ksjerÈ lsÍug fmr ;snQ fYaIh fldmuK o @
1& re' 39"100 2& re' 25"100 3& re' 29"100
4& re' 41"100 5& re' 40"900 ^'''''''''''''&
09' zzwñ;aZZ jHdmdrfha nexl= whsrdj iïmQ¾Kfhka mshùu i|yd re' 100"000 l uqo,la whs;slre úiska
jHdmdrhg fhdojk ,§'
fuh .sKqïlrK iólrKgh jk n,mEu ksjerÈj olajd we;af;a"
j;alï^re'& = ysñlï^re'& + j.lSï^re'&
1& ¬100"000 = ¬100"000 _
2& ¬100"000 = _ +100"000
3& ^100"000& = _ ^100"000&
4& _ = ¬100"000 ^100"000&
5& _ = 100"000 +100"000 ^'''''''''''''&

10' wdh;khl my; § f;dr;=re u; 2024'03'31 Èkg uq,H ;;a;ajh m%ldYfha fmkakqï l< hq;= ksjerÈ uqo,a
fYaIh fldmuKo @
re'
2024'03'31 Èkg nexl= m%ldYkhg wkqj whsrdj ^20"000&
;ekam;a l< kuq;a 2024'03'31 Èkg Wm,íê fkdjq fplam;a 90"000
ksl=;a l< kuq;a 2024'03'31 Èkg f.ùu i|yd nexl=jg bÈßm;a fkdjq fpla 60"000
Kh.e;shka úiska iDcqju nexl=fõ ;ekam;a l< fplam;a 30"000
1& re' 10"000 2& ^re' 40"000& 3& re' 50"000
4& ^re' 50"000& 5& ^re' 80"000& ^'''''''''''''&

11' iud.ula úiska 2023'10'01 Èk f.dvke.s,a,la bÈlsÍï i|yd bvula w;am;a lr .kakd ,§' óg wod,j
my; msßjeh ork ,§'
re'
bvfï .ekqï ñ, 8"000
uqoaor .dia;= iy kS;s .dia;= 400
bvfï msysá merKs f.dvke`.s,a, bj;a lsÍfï msßjeh 400
bÈlsÍï i|yd bvu ilia lsÍfï msßjeh 500
bvfï jd¾Isl kv;a;= msßjeh 200
;jo" merKs f.dvke.s,af,ys bj;al, øjH re' 100"000 lg úl=Kk ,§' fï wkqj 2024'03'31 Èkg bvfï
yd f.dvke`.s,af, msßjeh fldmuK o @
1& re' 8"800"000 2& re' 8"900"000 3& re' 9"100"000
4& re' 9"200"000 5& re' 9"400"000 ^'''''''''''''&
Accounting Sanjaya Adhikari
02
12' ksis mßÈ .sKqï fmd;a mj;ajd fkd.kakd jHdmdrhl 2024'03'31 Èfkka wjika j¾Ih i|yd my; f;dr;=re
wKdjrKh lrf.k we;'
^re'Z000&
úl=Kqï 1"200
.ekqï 960
wdmiq hejqï 40
2023'03'31 g f;d.h @
2024'03'31 g f;d.h 80
úl=Kqï ñ,g 20] l o< ,dN wdka;slhla iys;j úl=Kqï ñ, ;SrKh lsÍu jHdmdr m%;sm;a;shhs'
wdrïNl ^2023'04'01& f;d.fha jákdlu jkafka"
1& re' 240"000 2& re' 80"000 3& re' 200"000
4& re' 180"000 5& re' 120"000 ^'''''''''''''&
13' whs;uhl ksIamdok m%udKh wvqjkúg" tys tall ia:djr msßjehg l=ula isÿjkafka o @
1& jeäjk w.hlska jeäfõ' 2& ia:djr m%udKhlska jeäfõ'
3) ia:djr m%udKhlska wvqfõ' 4& ksIamdokhg iudkqmd;sl jeäfõ'
5& ksIamdokhg iudkqmd;slj wvqfõ' ^'''''''''''''&
14' j;alï" cx.u iy cx.u fkdjk f,i uQ,H ;;a;aj m%ldYkh ;=< j¾.SlrKh lsÍu i|yd my;
.sKqïlrK ixl,amh mokï jkafka o @
1& WmÑ; 2& wLKav meje;au 3& ft;sydisl msßjeh
4& ld,Éfþo 5& wdrCIK ^'''''''''''''&

15' my; ld¾hhka .sKqïlrK l%shdj,sh ;=< isÿjk wkqms<sfj, oelafjk ksjerÈ ms<s;=r jkafka"
A - uQ,sl fmd;aj, igyka lsÍu' B - jHdmdr .Kqfokq isÿùu'
C - fYaI msßlaiqu ms<sfh, lsÍu' D - uq,dY% f,aLk ms<sfh, lsÍu'
E - .Kqfokq f,crhg msgm;a lr" ;=<kh lsÍu'
1& D, B, A, E,C 2& B, A, E, A,C 3& A, B, D, E,C
2& A, B, C, D,E 3& B, D, A, E,C ^'''''''''''''&

¤ m%YaK wxl 16 isg 25 f;la jQ m%Yakj,g flá ms<s;=re wod, ;s;a bß u; ,shkak'
16' uQ,H .sKqïlrKh yd l<uKdlrK .sKqïlrK jd¾;d w;r fjkialï my; lreKq u; i|yka lrkak'
lreK uq,H .sKqïlrKh l<ukdlrK .sKqïlrKh
A jd¾;d Ndú;d lrk md¾Yj '''''''''''''''''''''''''''''''''''''''''''''''''''''' ''''''''''''''''''''''''''''''''''''''''''''''''''''''
B ms<sfh, lrk jdr .Kk '''''''''''''''''''''''''''''''''''''''''''''''''''''' ''''''''''''''''''''''''''''''''''''''''''''''''''''''
C ffk;sl wjYH;djh '''''''''''''''''''''''''''''''''''''''''''''''''''''' ''''''''''''''''''''''''''''''''''''''''''''''''''''''
D jd¾;dlrK f;dr;=rej, iajNdjh '''''''''''''''''''''''''''''''''''''''''''''''''''''' ''''''''''''''''''''''''''''''''''''''''''''''''''''''
17' re' 1"000"000 l uqo,la wdfhdackh lrñka 2023'04'01 Èk wu,a úiska jHdmdrhla wdrïN lrk ,§' j¾Ih
;=< § wu,a re' 400"000 la jákd Pdhd msgm;a hka;%hla jHdmdrhg ,nd ÿka w;r jHdmdrfhka re' 100"000 la
.eks,s f,i ,nd .kakd ,§' 2024'03'31 Èfkka wjika j¾Ifha § jHdmdrh re' 240"000 l ,dNhla Wmhk
,§'
w' 2024'03'31 Èkg jHdmdrfha ysñlï jeäùu odhl jk whs;u fol ^jákdlï iys;& i|yka lrkak'
1& ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
2& ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''

wd' 2024'03'31 Èkg jHdmdrfha Y=oaO j;alï fldmuK o @ re' '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''

18' my; i|yka f,c¾ .sKqï j;alï" j.lSï" ysñlï" wdodhï yd úhoï f,i j¾. lr we;=<;a lrk m%ldYh
olajkak'
f,c¾ .sKqï .sKqï j¾.h we;=<;a lrk m%ldYh
1& .ekqï .sKqu ''''''''''''''''''''''''''''''''''''''''''''''''''''''''' '''''''''''''''''''''''''''''''''''''''''''''''''''''''''
2& wdmiq tjqï .sKqu ''''''''''''''''''''''''''''''''''''''''''''''''''''''''' '''''''''''''''''''''''''''''''''''''''''''''''''''''''''
3& WmÑ; úÿ,s .dia;= .sKqu ''''''''''''''''''''''''''''''''''''''''''''''''''''''''' '''''''''''''''''''''''''''''''''''''''''''''''''''''''''
4& .eks,s .sKqu '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
Accounting Sanjaya Adhikari
03
19' 2023'03'31 Èfkka wjika j¾Ifha § iqy| l%Svd iudcfha 2022'04'01 isg idudðl uqo,a ,eîï ms<sn|
f;dr;=rej, ixhq;sh my; mßÈ fõ'
2021$2022 wod,j ,o uqo,a re' 54"000
2022$2023 ,o uqo,a re'315"000
2023$2024 ,o uqo,a re' 69"000
2022$2023 2022$2021
,eìh hq;= uqo,a 51"000 75"000
l,ska ,o uqo,a 69"000 45"000
l%Svd iudcfha ,eìh hq;= idudðl uqo,la B<`. j¾Ifha fkd,enqkfyd;a th lmdyeÍu isÿlrkq ,nhs' fuu
f;dr;=re wkqj j¾Ifha idudðl uqo,aj, Y=oaO wdodhu jkafka" re' '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''

20' my; oelafjk .Kqfokq u.ska jHdmdrhl Kh.e;s md,k .sKqfï o< fYaIhg isÿjk n,mEu
jeäfõo$wvqfõo$ fjkia fkdfõ o hkak olajkak'
.Kqfokqj n,mEu
1& nexl= m%ldYkfha we;s Kh.e;s fm%AIK '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
2& Khysñ fYaIhlg Kh.e;s fYaIhka ys,õ lsÍu' '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
3& ;ekam;a l< fplam;a w.reùu' ^Kh.e;shka ÿka& '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
4& wvudK Kh W!K fjka lsÍu' '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
21' u,a fmdaÉÑ ksIamdokh lrk wdh;khl jd¾Isl ksIamdok f;dr;=re my; mßÈ olajd we;'
2024'03'31^re'& 2023'04'01^re'&
isfuka;s yd je,s 7"200 4"800
fkdksñ u,a fmdaÉÑ 24"000 30"000
isfuka;s yd je,s .ekqï 132"000 -
l,a bl=;a jQ isfuka;s wd$hejqï 13"200 -
fmof¾re l=,sh 60"000 -
ksIAmdok fmdÿld¾h úhoï 84"000 -
u,a fmdaÉÑ ksIamdokh i|yd mßfNdackh l< øjH msßjeh .Kkh lrkak' re' '''''''''''''''''''''''''''''''''''''''''''''

22' my; § we;af;a Kh.e;s md,k .sKqfuka Wmqgd .kakd ,o whs;u fõ' tajd ,ndf.k we;s uQ,dY%h yd
uQ,sl fmd; olajkak'
whs;uh uQ,dY%h uQ,sl fmd;
A úl=Kqï '''''''''''''''''''''''''''''''''''''''''''''''''''''' ''''''''''''''''''''''''''''''''''''''''''''''''''''''
B wdmiq tjqï '''''''''''''''''''''''''''''''''''''''''''''''''''''' ''''''''''''''''''''''''''''''''''''''''''''''''''''''
C fnd,a Kh '''''''''''''''''''''''''''''''''''''''''''''''''''''' ''''''''''''''''''''''''''''''''''''''''''''''''''''''
D uqo,a ,eîï '''''''''''''''''''''''''''''''''''''''''''''''''''''' ''''''''''''''''''''''''''''''''''''''''''''''''''''''
23' uQ,H m%ldYk uQ,sldx.j, uQ,Huh jákdlu ;SrKh lsÍfï§ ^uQ,H m%ldY uQ,sldx. uekSu isÿlrk
Wmdx.& fhdod .; yels l%u 04 la kï lrkak'
1& ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' 2& ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
3& ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' 4& ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
24' 2024'06'30 Èfkka wjika j¾Ih wdjrKh jk mßÈ iud.ula 2023'07'01 Èk re' 180"000 la rCIK jdßlhla
f.jk ,§' my; oE .Kkh lrkak'
w' 2024 ckjdß udih i|yd rCIK úhoï re' '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
wd' 2024'01'31 Èkg l,ska f.jq rCIK re' ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''

25' jJdmdrhl 2024'03'30 Èkg iq`M uqo,a md,k .sKqfï fYaIh re' 3"000 ls' wfm%a,a udifha uq`M úhoïj,
idrdxY my; mßÈ fõ'
ix.%y 9"000
;eme,a yd ,sms 2"000
úúO 3"000
fjk;a 4"000
.uka .dia;= 5"000
2024'04'01 Èk re' 22"000 la iq`M uqo,a w.%suh m%;smQ¾K lrk ,§'
1& jHdmdrfha iq`M uqo,a w.%suh lSh o @ re'''''''''''''''''''''''''''''''''''''''''''''''''
2& uehs udih i|yd w.%suh m%;smQ¾K lsÍfï cZk,a igyka ,shkak'
'''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
'''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''
Accounting Sanjaya Adhikari
03