Professional Documents
Culture Documents
Professional Course on Management and Development: Sundar Shrestha and Gobinda Bhandari
Accounting, Recording and Reporting
Session Outline
Concept
Branches of Accounting
Objectives of Accounting
Accounting Process
Reporting
Professional Course on Management and Development: Sundar Shrestha and Gobinda Bhandari
Accounting, Recording and Reporting
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Professional Course on Management and Development: Sundar Shrestha and Gobinda Bhandari
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Risk Management
Consistency
Institutional Memory
Documentation
Evidence
Transparent
Financial Discipline
Financial Accountability
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Professional Course on Management and Development: Sundar Shrestha and Gobinda Bhandari
Accrual Basis ( k|f]befjL n]vfk|0ffnL _
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Professional Course on Management and Development: Sundar Shrestha and Gobinda Bhandari
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Professional Course on Management and Development: Sundar Shrestha and Gobinda Bhandari
Output
Financial Statement
Balance Sheet
Income Statement
Cash Flow Statement
Statement of Changes in Equity
Notes, comprising a summary of significant accounting policies
and other explanatory notes.
Professional Course on Management and Development: Sundar Shrestha and Gobinda Bhandari
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Provide detail information to stakeholders about FSDA (Financial Statement discuss and Analysis)
Professional Course on Management and Development: Sundar Shrestha and Gobinda Bhandari
Accounting Policy in Local Government
१ स्थानीय तहले प्रत्येक वर्षको साउन १ देखि आगामी वर्षको असार मसान्तलाइ आर्थिक बर्ष
कायम गर्ने।
२ आय र ब्ययको बर्गीकरण तथा खर्च शीर्षक नेपाल सरकारले निर्धारण गरे बमोजिम हुने ।
५ एक आर्थिक वर्षमा खर्च हुन नसकी बाँकी रहेको रकम आर्थिक वर्षको अन्त्यमा सञ्चित
Professional Course on Management and Development: Sundar Shrestha and Gobinda Bhandari
Accounting in Local Government of Nepal
स्थानीय तहको आय व्ययको लेखा राख्ने जिम्मेवारी पाएको कर्मचारीले ठीकसँग लेखा
हानि, नोक्सानी तथा क्षति हुन गएमा त्यसरी पर्न गएको हानि, नोक्सानी त्यस्तो हानि,
Professional Course on Management and Development: Sundar Shrestha and Gobinda Bhandari
स्थानीय सञ्चित कोष ब्यवस्थापनप्रणाली
Sub-national Treasury Regulatory Application-SUTRA
2. Accounting
3. Reporting
4. DTCO
5. Monitoring
1, 2 and 3 for Local level and
4 & 5 for DTCO, FCGO and MoF and others entities for reporting
Deposit and Revenue Models are being Prepared
Professional Course on Management and Development: Sundar Shrestha and Gobinda Bhandari
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Professional Course on Management and Development: Sundar Shrestha and Gobinda Bhandari
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संविधानको धारा २२९ र स्थानीय सरकार सञ्चालन ऐनको दफा ६९ अनुसार स्थानीय
आकस्मिक कोष : गाउँपालिका तथा नगरपालिकाले स्थानीय कानून बमोजिम आकस्मिक कोष
Professional Course on Management and Development: Sundar Shrestha and Gobinda Bhandari
Reporting System in Local Government of Nepal
चौमासिक शीर्षकगत विवरण तयार गरी सङ्घीय अर्थ मन्त्रालय, प्रदेश अर्थ मन्त्रालय,
मन्त्रालय तथा राष्ट्रिय प्राकृ तिक स्रोत तथा वित्त आयोगमा पठाउनु पर्नेछ।
किसिमको हानि, नोक्सानी तथा क्षति हुन गएमा त्यसरी पर्न गएको हानि, नोक्सानी