Joint Examination Board
PABSON, Bhaktapur
Pre-send up Examination – 2066
Class: X Time: 2.15 hrs. F.M: 75
Subject: Office Practice and Accounting P.M: 30
Examinees are required to give their answers in their own words as far as possible. Priority will be given to creative answers in marking rather than the rot learning.
Attempt all the questions:
Group A
Answer the following questions in one sentence. 5×1=5
1. When was Nepal Bank ltd. established?
2. How is gross loss determined?
3. When did Nepal get the membership of WTO?
4. Write the budget head no. of the following heads: Allowance and Uniform.
5. Write the types of cheque.
Group B
Give short answer to the following questions. 8×5=40
6. What is vertical filing method? How does it differ from horizontal filing method? Mention four differences. 1+4=5
7. What are the terms and conditions of foreign trade? Explain. 1+4=5
8. Define Tippani. Write any four points to be considered while drafting Tippani. 1+4=5
9. Prepare a trial balance of Sunny And Co. based on the following particulars for the year ended 31st Dec 2008. 5
Capital 3,00,000
Purchased 75,000
Creditors 45,000
Bank Overdraft 2,00,000
Bank loan 5,000
Sales 1,50,000
Depreciation 1,45,000
Machinery 4,00,000
Drawing 20,000
Bills Receivable 60,000
10. From the following particulars prepare Trading account of Pepsi Co. for the fiscal year 2065 end of chaitra. 5
Wages 50,000
Opening stock 2,00,000
Purchase 60,000
Sales 3,00,000
Return outward 20,000
Production expenses 4,000
closing stock 45,000
Sales return 5,000
Carriage inward 4,000
Fuel 5,000
11. Prepare a balance sheet of Patekar Enterprises on the basis of following particulars as on 31st Dec 2008. 5
Cash at Bank 3,480
Mortgage loan 96,000
Capital 2,00,000
Furniture 60,000
Machinery 2,40,000
Drawing 4,000
Bills payable 20,500
Bank overdraft 10,000
Prepaid Expenses 10,000
Outstanding expenses 51,300
Net loss 60,320
12. Explain any five objectives of New accounting system in brief. 5
13. Define monthly statement and describe its importance. 5
Group C
Give long answer to the following questions: 3×10=30
14. What is central bank? Explain any eight functions of central bank. 2+8
15. Prepare Goswara voucher (AGF No.10) on the basis of following transactions of District Health Office, Bhaktapur. 10
a. On 1st Shrawan, 2066 Rs.10,00,000 received as revolving fund through NRB.
b. On 12th Shrawan, 2066 paid Rs.15,000 by cheque to house owner as rent.
c. On 16th Shrawan, 2066 issued a cheque for the establishment of petty cash fund.
d. On 20th Shrawan 2066, issued a cheque Rs.60,000 to the senior accountant SK as an advance for purchasing motorbike.
e. On 30th shrawan 2066, salary for the month Rs.1,00,000 was distributed after deducting Rs.10,000for PF and Rs.1000 for income tax and 2000 for PF loan by issuing cheque and above the deducted amount were deposited in the concerned accounts.
16. Prepare bank cash book (AGF no.5) post the following transactions of Magh 2065 of District Health Office, Bhaktapur. 10
a. Magh 1 Bank balance Rs 2,95,000
b. Magh 4 Received a Bank order for Rs 2,00,000 and budget received order for last months actual expenditure of Rs 60,000
c. Magh 8 Issued a cheque no.1225 for Rs.10,000 in favour of section officer Mr. Ram as advance for purchase of furniture.
d. Magh 16 Issued a cheque no 1226 for Rs 5000 for purchase office dress/ clothe.
e. Magh 20 Section officer Mr. Ram submitted the bill of purchase furniture for Rs.15000, the excess amount of the expenditure was paid by issuing cheque no.1227 to clear his advance.
f. Magh 25 Petty cash fund of Rs 3000 was established through cheque no.1228.
g. Magh 30 The salary of the staff was distributed by cheque no 1229 out of total salary Rs 2,50,,000 as deducted PF Rs 25,000 and PF loan Rs 5000 and income tax Rs.4000
Best of Luck!
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