Joint Examination Board
PABSON , Bhaktapur
Second Term Exam, 2066
Class:- X Time:- 2hrs 15 mins F.M:- 75
Subject:- Office practice & Accounting P.M:- 30
Candidates are requested to give their answer in their own words as far as practicable. Credit will be given to creative expression.
Group A
Answer the following questions in one sentences. 1x5
1. Write the full form of SAPTA.
2. Which is the first bank of Nepal?
3. Why is Profit & loss account prepared?
4. When was firstly implemented the new accounting system in Nepal?
5. What are the 3 parts of Budget sheet?
Group B
6. What is resolution ( Proposal ) ? Describe its need and importance .
1 + 4
7. Define vertical filing system with its any four advantages and disadvantages . 1+4= 5
8. Why is foreign trade necessary ? Write any two similarities and two dissimilarities of home trade and foreign trade. 1+2+2=5
9. Prepare a trial balance of Laxmi Complex, Bhaktapur for the fiscal year 2065/ 66 based on the following particulars. 5
Purchases 50,000 Opening stock 20,000
creditors 5,000 Capital 20,000
Bills payable 5,000 Sales 80,000
Discount received 2,000 Accrued income 10,000
Salary 27,000 Loan to "B" 5,000
10. Prepare a Balance sheet of Guru Ganesh Trading concern for the year ended 31st Dec. 2008 from the following particulars. 5
Capital 778,000 Land & Building 680,000
Machineries 65,000 Reserve fund 40,000
Bills Payable 72,000 Loan 50,000
Net loss 100,000 Goodwill 30,000
Bank Overdraft 34,000 Closing stock 99,000
11. Prepare the profit and loss A/C of Bhanu & company Bhaktapur on the basis of the following particulars as on 32nd Ashad, 2066. 5
Profit on Sales of assets 32,000 Gross loss 12,000
Depreciation 5000 Repairs 7,000
Salary 40,000 Interest on loan 9000
Income from investment. 37,000 Rent received 25,000
Bad debts 5000 Carriage outward 4,000
12. Distinguish between central level and operating level accounting. 5
13. Introduce monthly statement and describe its four kinds. 1+4=5
Group 'C'
Write long answer to the following questions.
14. What is development Bank? Explain any eight functions of it. 2+8=10
15. Prepare the Goshwara Voucher ( AGF No. 10) of District Forest Office , Bhaktapur on the basis of the following transactions. 10
a) on 2066-04-05 received a bank order of Rs 750,000 and budget release order of Rs. 700,000 for actual expenditure of last month from the office of Treasury and comptroller.
b) On 2066-04-10 paid Rs. 15000 through cheque no 0135 for fuel for vehicle.
c) On 2066 -04-15 Accountant Mr. Nikhil submitted bills and vouchers for Rs 3000 and cash Rs. 2000 for the clearance of his advance for traveling allowance.
d) On 2066-04-17 Petty cash fund of Rs. 4000 was created entrusting the responsibility to P.A. Miss Usha through cheque no -136
e) On 2066-04-28 as per the bills submitted by S.O . Shyam Pant for the purchase of washing machine Rs. 17,000 advance was cleared after paying Rs 3000 through cheque no 0137.
16. Prepare a Bank Cash Book of District Agriculture office , Bhaktapur from the following transactions. 10
a) 0n 2066- 07-04 Bank balance 27,000
b) On 2066 - 07-06 Received initial revolving fund equal to 1/6th of last years total budget expenditure Rs. 12,00,000 through bank transfer.
c) On 066 -07-09 paid telephone charge Rs 4500 for the month through cheque no. 9876
d) On 066-07-12. issued a cheque no 9877 of Rs 13500 in the name of JTO Mr. Ram B. Yadav as an advance for his field visit to different VDCs.
e) On 2066 - 07-13 Established petty Cash fund of Rs. 2,500 by cheque no . 9878
f) On 2066-07-15 J.T.O Mr. Ram B. Yadav cleared his advance of Rs. 13,500 on the submission of expenditure bill Rs. 20,000 . The cheque no 9879 was issued to him for the payment of excess amount.
g) on 066-07-25 Issued a cheque no 9880 of Rs 83,500 for the distribution of salary to staff after deducting provident fund Rs 10,000 citizen investment fund Rs 5000 and income tax Rs. 1500.
h) on 2066-07-26 . The above deducted amount were deposited to their respective accounts.
The End
Joint Examination Board
PABSON , Bhaktapur
Second Term Exam, 2066
Class:- IX Time:- 2hrs 15 mins F.M:- 75
Subject:- Office practice & Accounting P.M:- 30
Group A
Answer the following questions in one sentences. 5
1. Define correspondence.
2. Write the full form of E.M.S
3. In which act the partnership organization must be registered ?
4. What was the value ( worth) of the first postal stamps were issued in Nepal?
5. Write the full form of b/d.
Group B
Give short answers to the following questions . 8x5=40
6. Describe the different methods of sending letters through post office. 5
7. Give the meaning of subsidiary books . Explain its any four types . 1+4
8. Suppose you are the principal of your school, write a letter to the Satyal Publication ordering 80 copies of Maths book grade 9 and 120 copies of office Practice grade - 9 books for your school. 5
9. From the following transactions prepare the purchase book and purchase a/c of B& Co. 5
a) On 066-07-01 purchased from 'C' on credit
20 shirts @ Rs. 500 each, 10 trousers @ Rs. 400 each
b) On 066- 07-10 purchased from 'D' on credit
40 Hats @ Rs 150 each 80 coats @ Rs 500 each
Trade discount @ 12%
c) on 2066 - 07-11 purchased from 'D' on cash 50 shirts @ Rs. 450 each.
d) On 066 -07-12 purchase furniture of Rs 5,000 on credit.
e) on 066-07-15 purchase from 'E' on credit .
18 shirts @ Rs 600 each
25 paints @ Rs 800 each
50 caps @ Rs. 250 each
10. Enter the following transactions in Triple column cash book and balance it. 5
a) Asoj 1 - Cash in hand 25000 and cash at bank 50,000
b) Asoj -5 goods purchased and payment made by cheque Rs, 10,000
c) On Asoj -7 Received cash from Mr. M. Rs. 5000 , allowed discount Rs 500
d) On Asoj -10 cash withdrew from bank Rs. 5,000
e) On Asoj -20 Paid Rs 6000 to Mr. N. By cheque . Allowed discount Rs. 300
11. Who is an office assistant ? Describe any four qualities of an office assistant . 1+4
12. Explain any five importances of office resources. 5
13. What are the principle of accounting ? Explain any 5 of them. 5
Group C
Write long answer to the following questions.
14. What is partnership firm? Explain any four advantages and describe any four types of partners. 2+4+4
15. What are the essential qualities of a good letter? Explain 10
16. Journalize the following transactions in the books of Anisha and Co.
a) 0n 2066-06-01 Started business with cash Rs. 800,000 and furniture Rs. 200,000
b) On 2066-06-02, Paid Telephone charges Rs. 2000
c) On 2066 - 06--08 sold goods to Arjun for Rs 13000 and received cash Rs. 5000 only .
d) On 2066-06-10 purchased furniture from Shanti Furniture centre for Rs. 60,000 and paid cash Rs. 45,000 in down payment.
e) On 2066-06-15 Cash withdrew from bank for office use Rs. 10,000
f) On 2066-06-17 received Rs. 18,500 from Sam & Sons in full settlement of his account for Rs 20,000
g) On 066-06-19 goods purchased worth of Rs 15,000 and received 10% cash discount.
h) On 2066-06-20 goods worth Rs 2000 lost by fire.
i) On 2066-06-25 depreciated furniture Rs. 2000
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