Chapter 10 · 18 hours

Government Expenditure Accounting

SEE past exam questions

Past questions and answers

44 questions set from this chapter, 3 of them more than once; 5 are most repeated (set, or a close variant set, in 3 or more exams). Most repeated first.

Most repeated · 3 of 12 exams
Asked 2 times
2081 Chaitra · Set A · 1.5+1.5+1.5+1.5+2 marks
2081 Chaitra · Set B · 8 marks

Following transactions are taken from District Irrigation Office, Gulmi. The office has submitted payment order to DTCO and DTCO paid the expenditure at the end of the same month.
2081/05/15 (Bhadra 15): Issued a payment order of Rs 20,000 for purchase of furniture. 2081/05/18 (Bhadra 18): Advance paid for uniform purchase to Section Officer, Rajthala of Rs 1,00,000. 2081/05/20 (Bhadra 20): Rajthala's uniform advance of Rs 100,000 has been cleared as he submitted the uniform purchased bill of Rs 118,000. 2081/05/28 (Bhadra 28): Salary payment order for the month of Bhadra was issued after deducting Provident Fund Rs 18,000 and Income Tax Rs 2,000 out of total salary Rs 99,000. 2081/05/30 (Bhadra 30): Received payment release through DTCO for the different expenditure made for the month of Bhadra.
Required: Bank cash book - AGF No. 209

Similar questions: Bank cash book, District Post Office Kaski (Ashad) (2082 Preparatory · PABSON)

Answer

District Irrigation Office, Gulmi Bank Cash Book (AGF No. 209) Month: Bhadra 2081

Receipts			Payments
Date	Particulars	Rs	Date	Particulars	Rs
2081/05/20	Uniform advance of Rajthala cleared	1,00,000	2081/05/15	Furniture (payment order)	20,000
2081/05/28	Provident fund deducted	18,000	2081/05/18	Advance to Rajthala for uniform	1,00,000
2081/05/28	Income tax deducted	2,000	2081/05/20	Uniform expenses (bill)	1,18,000
2081/05/30	Payment release received from DTCO	2,17,000	2081/05/28	Salary (gross)	99,000
Total		3,37,000	Total		3,37,000

Working notes

Advance cleared on 20 Bhadra: the whole bill of Rs 1,18,000 is shown as expenditure, Rs 1,00,000 is cleared against the advance (receipt side) and the balance Rs 18,000 is paid in cash.
Salary paid in cash: $99{,}000 - 18{,}000 - 2{,}000 = \text{Rs } 79{,}000$ .
Payment release from DTCO = total payments − advance cleared − deductions = $3{,}37{,}000 - 1{,}00{,}000 - 18{,}000 - 2{,}000 = \text{Rs } 2{,}17{,}000$ . This equals the cash actually paid: furniture 20,000 + advance 1,00,000 + uniform balance 18,000 + net salary 79,000.

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

Most repeated · 3 of 12 exams
2081 Chaitra · Set B · 8 marks

The following transactions are given from Education Development and Coordination Unit, Dailekh. The office has submitted a payment order to DTCO for paying the following expenditure.
(a) On 2081/04/01, Issued payment order of Rs. Rs. 10,000/- for the payment of house rent. (b) On 2081/04/06, Issued payment order of Rs. 20,000/- as advance to Section Officer, Haribol for purchasing Furniture. (c) On 2081/04/20, Issued payment order for Employee remuneration for the month of Shrawan of Rs. 110,000 after deducting Provident Fund of Rs 20,000/- and Income Tax Rs. 1,000/-. (d) On 2081/04/24, the furniture advance of Section Officer Haribol Rs 20,000/- was cleared after submitted furniture with bill. (e) On 2081/04/30, the deducted amount of Provident Fund and Income Tax was deposited into related office.
Required: Journal vouchers (1.5+1.5+2+2+1)

Similar questions: Journal voucher, Education Development and Coordination Unit Kaski (2082 Preparatory · PABSON) · Journal voucher, Education Development and Co-ordination Unit Lumbini (2082 Grade Increment)

Answer

Journal Vouchers: Education Development and Coordination Unit, Dailekh

J.V. No. 1, 2081/04/01

Particulars	Debit (Rs)	Credit (Rs)
House Rent Expense A/c Dr.	10,000
To Payment Order Issued A/c		10,000
(Being payment order issued for house rent)

J.V. No. 2, 2081/04/06

Particulars	Debit (Rs)	Credit (Rs)
Advance to Section Officer Haribol A/c Dr.	20,000
To Payment Order Issued A/c		20,000
(Being payment order issued as advance for purchasing furniture)

J.V. No. 3, 2081/04/20

Particulars	Debit (Rs)	Credit (Rs)
Employee Remuneration Expense A/c Dr.	1,10,000
To Provident Fund A/c		20,000
To Income Tax A/c		1,000
To Payment Order Issued A/c		89,000
(Being Shrawan remuneration paid by payment order after deducting PF and income tax)

J.V. No. 4, 2081/04/24

Particulars	Debit (Rs)	Credit (Rs)
Furniture A/c Dr.	20,000
To Advance to Section Officer Haribol A/c		20,000
(Being advance cleared on submission of furniture with bill)

J.V. No. 5, 2081/04/30

Particulars	Debit (Rs)	Credit (Rs)
Provident Fund A/c Dr.	20,000
Income Tax A/c Dr.	1,000
To Payment Order Issued A/c		21,000
(Being deducted PF and income tax deposited in the related office)

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

Most repeated · 3 of 12 exams
2082 Grade Increment · 1.5+1.5+1.5+2+1.5 marks

The following transactions are given from Education Development and Co-ordination Unit, Lumbini. The office has submitted a payment order to DTCO for paying the following expenditure.
(a) On 2081/03/01, Issued payment order of Rs.30,000 for the payment of office materials. (b) On 2081/03/05, Issued payment order of Rs.50,000 as advance to section officer Kishor Maharjan for purchasing furniture. (c) On 2081/03/10, the furniture advance of Section officer Kishor Maharjan Rs.50,000 was cleared after submitted furniture with bill. (d) On 2081/03/30, Issued payment order for employee remuneration for the month of Ashad of Rs.1,10,000 after deducting provident fund of Rs.20,000 and income tax Rs.1,000. (e) On 2081/03/30, the deducted amount of provident fund and income tax was deposited into related office account.
Required: Journal voucher

Similar questions: The following transactions are given from Education (2081 Chaitra · Set B) · Journal voucher, Education Development and Coordination Unit Kaski (2082 Preparatory · PABSON)

Answer

Education Development and Co-ordination Unit, Lumbini Journal Voucher

Date	Voucher No.	Particulars	Debit (Rs)	Credit (Rs)
2081/03/01	1	Office Materials Expense A/c … Dr.	30,000
		To Payment Order Issued A/c		30,000
		(Being payment order issued for office materials)
2081/03/05	2	Advance to Section Officer Kishor Maharjan A/c … Dr.	50,000
		To Payment Order Issued A/c		50,000
		(Being advance given for purchase of furniture)
2081/03/10	3	Furniture and Fixtures A/c … Dr.	50,000
		To Advance to Section Officer Kishor Maharjan A/c		50,000
		(Being furniture advance cleared on submission of furniture with bill)
2081/03/30	4	Employee Remuneration A/c … Dr.	1,10,000
		To Provident Fund A/c		20,000
		To Income Tax A/c		1,000
		To Payment Order Issued A/c		89,000
		(Being remuneration of Ashad paid by payment order after deducting provident fund and income tax)
2081/03/30	5	Provident Fund A/c … Dr.	20,000
		Income Tax A/c … Dr.	1,000
		To Payment Order Issued A/c		21,000
		(Being deducted provident fund and income tax deposited into the related office accounts)

Working note: Net remuneration paid = Rs 1,10,000 − Rs 20,000 − Rs 1,000 = Rs 89,000; amount deposited = Rs 20,000 + Rs 1,000 = Rs 21,000.

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

Most repeated · 3 of 12 exams
2082 Preparatory · PABSON · 8 marks

The following transactions are given from Education Development and Coordination Unit, Kaski. The office has submitted a payment order to DTCO for paying the following expenditure.
i. On 2081/04/01, Issued payment order of Rs 10,000 for the payment of house rent. ii. On 2081/04/06, Issued payment order of Rs 20,000 as advance to Section Officer, Haribol for purchasing furniture. iii. On 2081/04/20, Issued payment order for employee remuneration for the month of Shrawan of 1,10,000 after deducting Provident Fund of Rs 20,000 and Income Tax Rs 10,000. iv. On 2081/04/24, the furniture advance of Section Officer Haribol Rs 20,000 was cleared after he submitted furniture bill. v. On 2081/04/30, the deducted amount of Provident Fund and Income Tax was deposited into related office.
Required: Journal vouchers

Similar questions: The following transactions are given from Education (2081 Chaitra · Set B) · Journal voucher, Education Development and Co-ordination Unit Lumbini (2082 Grade Increment)

Answer

Education Development and Coordination Unit, Kaski Journal Voucher

Date	Voucher No.	Particulars	Debit (Rs)	Credit (Rs)
2081/04/01	1	House Rent Expense A/c … Dr.	10,000
		To Payment Order Issued A/c		10,000
		(Being payment order issued for house rent)
2081/04/06	2	Advance to Section Officer Haribol A/c … Dr.	20,000
		To Payment Order Issued A/c		20,000
		(Being advance given for purchase of furniture)
2081/04/20	3	Employee Remuneration A/c … Dr.	1,10,000
		To Provident Fund A/c		20,000
		To Income Tax A/c		10,000
		To Payment Order Issued A/c		80,000
		(Being Shrawan remuneration paid by payment order after deducting provident fund and income tax)
2081/04/24	4	Furniture and Fixtures A/c … Dr.	20,000
		To Advance to Section Officer Haribol A/c		20,000
		(Being furniture advance cleared on submission of the bill)
2081/04/30	5	Provident Fund A/c … Dr.	20,000
		Income Tax A/c … Dr.	10,000
		To Payment Order Issued A/c		30,000
		(Being deducted provident fund and income tax deposited into the related office)

Working note: Net remuneration paid = Rs 1,10,000 − Rs 20,000 − Rs 10,000 = Rs 80,000; amount deposited = Rs 30,000.

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

Most repeated · 3 of 12 exams
2082 Preparatory · PABSON · 8 marks

The following transactions are taken from District Post Office, Kaski. The office has submitted payment order to DTCO and DTCO paid the expenditure at the end of the same month.
2081/03/01: Issued payment order of Rs 50,000 for purchase of computer. 2081/03/08: Advance paid for furniture purchase to Section Officer, Raju Lama 80,000/-. 2081/03/20: Section Officer, Raju Lama's furniture advance of Rs 80,000 has been cleared as he submitted the furniture purchased bill of Rs 95,000. 2081/03/22: Salary payment order for the month of Ashad was issued after deducting Provident Fund Rs 80,000 and Income Tax Rs 10,000 out of total salary of Rs 4,40,000/-. 2081/03/28: Received payment release order through DTCO for the different expenditure made for the month of Ashad.
Required: Bank cash book

Similar questions: Following transactions are taken from District Irrigation (2081 Chaitra · Set A)

Answer

District Post Office, Kaski Bank Cash Book (AGF No. 209) Month: Ashad 2081

Receipts (Dr.)			Payments (Cr.)
Date	Particulars	Rs	Date	Particulars	Rs
2081/03/20	Furniture advance of Raju Lama cleared	80,000	2081/03/01	Computer purchased (payment order)	50,000
2081/03/22	Provident fund deducted	80,000	2081/03/08	Advance to Raju Lama for furniture	80,000
2081/03/22	Income tax deducted	10,000	2081/03/20	Furniture purchased (bill)	95,000
2081/03/28	Payment release received from DTCO	4,95,000	2081/03/22	Salary (gross)	4,40,000
	Total	6,65,000		Total	6,65,000

Working notes

Net salary paid: $4{,}40{,}000 - 80{,}000 - 10{,}000 = \text{Rs } 3{,}50{,}000$ .
Furniture bill Rs 95,000 − advance Rs 80,000 = Rs 15,000 is paid in cash on clearing.
Payment release from DTCO = cash actually paid: $50{,}000 + 80{,}000 + 15{,}000 + 3{,}50{,}000 = \text{Rs } 4{,}95{,}000$

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

Asked 2 times
2078 · 1 mark
2075 · RE-301 · 1 mark

Write the AGF No. of Bank Cash Book.

Answer

The AGF No. of the Bank Cash Book is 209.

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 1 MCQ

Loading…

Asked 2 times
2082 Pre-board · PABSAN · 1 mark
2082 Pre-board · PABSON Set E · 1 mark

Write the meaning of mandatory order.

Answer

A mandatory order (mandamus) is an order issued by a court directing a person, office or authority to perform a legal duty that it has failed or refused to carry out.

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 1 MCQ

Loading…

2081 Chaitra · Set A · 5 marks

The detail of expenses of District Health Office, Dhanusha is provided.

Expense code (B.H.No.) Name of Budget Sub-heads Annual appropriation (Rs) Expenditure upto Magh (Rs) Expenditure of Falgun (Rs)
21111 Salary 240,000 40,000 20,000
22311 Office related expenses 24,000 4,000 3,000
22612 Travelling Expenses 12,000 3,000 2,000
28141 House rent 36,000 6,000 3,000
31123 Furniture and Fixtures 50,000 15,000 10,000
Additional information: (a) Un-cleared house rent advance of Rs 3,000.
Required: Statement of expenditure (kharchko phantbari).
Figure: Table of five budget sub-heads (expense code, name, annual appropriation, expenditure upto Magh, expenditure of Falgun), reproduced in the text.

Expense code (B.H.No.)	Name of Budget Sub-heads	Annual appropriation (Rs)	Expenditure upto Magh (Rs)	Expenditure of Falgun (Rs)
21111	Salary	240,000	40,000	20,000
22311	Office related expenses	24,000	4,000	3,000
22612	Travelling Expenses	12,000	3,000	2,000
28141	House rent	36,000	6,000	3,000
31123	Furniture and Fixtures	50,000	15,000	10,000

Similar questions: The detail of expenses of District Health (2081 Chaitra · Set B)

Answer

District Health Office, Dhanusha
Statement of Expenditure (Kharcha Phantbari)
For the month of Falgun

Expense code (B.H.No.)	Name of Budget Sub-heads	Annual appropriation (Rs)	Expenditure up to Magh (Rs)	Expenditure of Falgun (Rs)	Total expenditure (Rs)	Un-cleared advance (Rs)	Total expenditure including advance (Rs)	Balance appropriation (Rs)
21111	Salary	240,000	40,000	20,000	60,000	—	60,000	180,000
22311	Office related expenses	24,000	4,000	3,000	7,000	—	7,000	17,000
22612	Travelling expenses	12,000	3,000	2,000	5,000	—	5,000	7,000
28141	House rent	36,000	6,000	3,000	9,000	3,000	12,000	24,000
31123	Furniture and fixtures	50,000	15,000	10,000	25,000	—	25,000	25,000
Total		362,000	68,000	38,000	106,000	3,000	109,000	253,000

Note: The un-cleared house rent advance of Rs 3,000 is shown under budget sub-head 28141 (House rent) and added to total expenditure to find the total amount used from the appropriation.

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

2081 Chaitra · Set B · 5 marks

The detail of expenses of District Health Office, Dhanusha is provided.

B.H. No. Name of Budget Sub-heads Annual appropriation (Rs.) Expenditure upto Magh (Rs.) Expenditure of Falgun (Rs.)
21111 Salary 400,000 120,000 30,000
22311 Office material expenses 100,000 30,000 10,000
31123 Furniture and Fixtures 50,000 10,000 5,000
22211 House rent 40,000 7,000 3,000
22612 Travelling Expenses 60,000 20,000 10,000
Additional information: (a) Un-cleared Furniture and Fixtures advance of Rs 1,000.
Required: Statement of expenditure
Figure: Table of five budget sub-heads (B.H. No., name, annual appropriation, expenditure upto Magh, expenditure of Falgun); values given in the text.

B.H. No.	Name of Budget Sub-heads	Annual appropriation (Rs.)	Expenditure upto Magh (Rs.)	Expenditure of Falgun (Rs.)
21111	Salary	400,000	120,000	30,000
22311	Office material expenses	100,000	30,000	10,000
31123	Furniture and Fixtures	50,000	10,000	5,000
22211	House rent	40,000	7,000	3,000
22612	Travelling Expenses	60,000	20,000	10,000

Similar questions: The detail of expenses of District Health (2081 Chaitra · Set A)

Answer

District Health Office, Dhanusha
Statement of Expenditure
For the month of Falgun
(Amount in Rs.)

B.H. No.	Name of Budget Sub-heads	Annual Appropriation	Expenditure up to Magh	Expenditure of Falgun	Total Expenditure	Un-cleared Advance	Total Expenditure including Advance	Remaining Appropriation
21111	Salary	4,00,000	1,20,000	30,000	1,50,000	—	1,50,000	2,50,000
22311	Office material expenses	1,00,000	30,000	10,000	40,000	—	40,000	60,000
31123	Furniture and Fixtures	50,000	10,000	5,000	15,000	1,000	16,000	34,000
22211	House rent	40,000	7,000	3,000	10,000	—	10,000	30,000
22612	Travelling Expenses	60,000	20,000	10,000	30,000	—	30,000	30,000
Total		6,50,000	1,87,000	58,000	2,45,000	1,000	2,46,000	4,04,000

Working note:
Un-cleared Furniture and Fixtures advance of Rs 1,000 is added only to the Furniture and Fixtures head.
Total expenditure including advance = Rs 2,45,000 + Rs 1,000 = Rs 2,46,000.
Remaining appropriation = Rs 6,50,000 − Rs 2,46,000 = Rs 4,04,000.

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

2082 Chaitra · Set A · 5 marks

Prepare statement of Expenditure of District Administration Office, Jhapa for the month of Chaitra 2081 from the following.

Budget head No. Name of Budget Sub-heads Annual appropriation (Rs.) Expenditure upto Fagun (Rs.) Expenditure of Chaitra (Rs.)
21111 Employee remuneration 3,90,000 2,90,000 40,000
28142 House rent 3,50,000 2,60,000 45,000
22311 Office related Expenses 2,00,000 1,00,000 30,000
22212 Fuel expenses 1,60,000 50,000 35,000
22111 Water and electricity charges 70,000 30,000 35,000
31123 Furniture 75,000 25,000 25,000
Total 12,45,000 7,55,000 2,10,000
Additional information:
(a) Un-cleared advance of furniture Rs.15,000.

Budget head No.	Name of Budget Sub-heads	Annual appropriation (Rs.)	Expenditure upto Fagun (Rs.)	Expenditure of Chaitra (Rs.)
21111	Employee remuneration	3,90,000	2,90,000	40,000
28142	House rent	3,50,000	2,60,000	45,000
22311	Office related Expenses	2,00,000	1,00,000	30,000
22212	Fuel expenses	1,60,000	50,000	35,000
22111	Water and electricity charges	70,000	30,000	35,000
31123	Furniture	75,000	25,000	25,000
	Total	12,45,000	7,55,000	2,10,000

Answer

Statement of Expenditure
District Administration Office, Jhapa
Month: Chaitra 2081

Budget head No.	Name of Budget Sub-heads	Annual appropriation (Rs.)	Expenditure up to Fagun (Rs.)	Expenditure of Chaitra (Rs.)	Total expenditure (Rs.)	Un-cleared advance (Rs.)	Total expenditure including advance (Rs.)	Remaining appropriation (Rs.)
21111	Employee remuneration	3,90,000	2,90,000	40,000	3,30,000	—	3,30,000	60,000
28142	House rent	3,50,000	2,60,000	45,000	3,05,000	—	3,05,000	45,000
22311	Office related expenses	2,00,000	1,00,000	30,000	1,30,000	—	1,30,000	70,000
22212	Fuel expenses	1,60,000	50,000	35,000	85,000	—	85,000	75,000
22111	Water and electricity charges	70,000	30,000	35,000	65,000	—	65,000	5,000
31123	Furniture	75,000	25,000	25,000	50,000	15,000	65,000	10,000
	Total	12,45,000	7,55,000	2,10,000	9,65,000	15,000	9,80,000	2,65,000

Working note:
Total expenditure = Expenditure up to Fagun + Expenditure of Chaitra
Total expenditure including advance = Total expenditure + Un-cleared advance
Remaining appropriation = Annual appropriation − Total expenditure including advance

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

2082 Chaitra · Set A · 1.5+1.5+1.5+2+1.5 marks

Prepare Journal voucher based on the following transactions of District Administration Office, Bhaktapur:
(a) On 2082/05/04, Issued payment order of Rs.40,000 for purchasing of furniture. (b) On 2082/05/07, paid Rs.80,000 to section officer, Rashila Giri as advance for the purchase of laptop. (c) On 2082/05/20, Section officer Rashila Giri presented the purchased of laptop bills of Rs.80,000 and her advance was being cleared. (d) On 2082/05/30, Employee remuneration of Rs.2,20,000 for the month of Bhadra was distributed after deducting provident fund of Rs.40,000 and income tax Rs.1,100. (e) On 2082/05/30, the deducted amount of employee provident fund and income tax has been deposited into the account of related office.

Answer

Office: District Administration Office, Bhaktapur Journal Voucher

Date	Voucher No.	Particulars	Debit (Rs)	Credit (Rs)
2082/05/04	1	Furniture and Fixtures A/c … Dr.	40,000
		To Bank A/c		40,000
		(Being payment order issued for purchase of furniture)
2082/05/07	2	Advance to Section Officer Rashila Giri A/c … Dr.	80,000
		To Bank A/c		80,000
		(Being advance paid for purchase of laptop)
2082/05/20	3	Office Equipment (Laptop) A/c … Dr.	80,000
		To Advance to Section Officer Rashila Giri A/c		80,000
		(Being laptop purchase bill presented and advance cleared)
2082/05/30	4	Employee Remuneration A/c … Dr.	2,20,000
		To Provident Fund Deduction A/c		40,000
		To Income Tax Deduction A/c		1,100
		To Bank A/c		1,78,900
		(Being remuneration for Bhadra distributed after deducting PF and income tax)
2082/05/30	5	Provident Fund Deduction A/c … Dr.	40,000
		Income Tax Deduction A/c … Dr.	1,100
		To Bank A/c		41,100
		(Being deducted PF and income tax deposited into the account of related office)

Working note: Net salary paid = Rs 2,20,000 − Rs 40,000 − Rs 1,100 = Rs 1,78,900; total amount deposited = Rs 40,000 + Rs 1,100 = Rs 41,100.

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

2082 Chaitra · Set A · 1.5+1.5+1.5+1.5+2 marks

Following transactions are taken from District Administration Office, Bhaktapur. The office has submitted payment order to DTCO and DTCO paid the expenditure at the end of the same month.

2082/08/01: Issued payment order of Rs.50,000 for purchasing office materials.

2082/08/12: Issued a payment order to DTCO to given advance to house owner Ramhari Shrestha of Rs.32,000 for house rent.

2082/08/15: Procurement officer Rita Dahal presented the uniform bill of Rs.15,000 against the advance of Rs.14,000 was cleared and issued a payment order for making payment of excess amount of expenditure.

2082/08/28: Remuneration payment order for the month of Mangsir was issued after deducting employee provident fund Rs.60,000 and income tax Rs.5,000 out of total employee remuneration of Rs.3,30,000.

2082/08/28: Received payment release through DTCO for the different expenditure made for the month of mangsir.

Required: Bank cash book-AGF No. 209

Answer

Key concept: In Bank Cash Book (AGF No. 209), the receipt side records payment releases received from DTCO and non-cash credits such as advance clearance and deductions. The payment side records gross expenditures. Deductions like provident fund and income tax are not cash outflows; they are shown on the receipt side so that gross remuneration can be shown on the payment side. When a bill is presented against an advance, the advance is cleared on the receipt side and the full bill is shown on the payment side; only the excess is actually paid in cash.

Working:

2082/08/01 — Office materials Rs. 50,000
Payment side: Rs. 50,000.
2082/08/12 — Advance to Ramhari Shrestha for house rent Rs. 32,000
Payment side: Rs. 32,000.
2082/08/15 — Uniform bill of Rita Dahal Rs. 15,000 against advance Rs. 14,000
Advance cleared = Rs. 14,000 → receipt side.
Full uniform bill = Rs. 15,000 → payment side.
Excess cash paid = Rs. 15,000 − Rs. 14,000 = Rs. 1,000.
2082/08/28 — Remuneration for Mangsir
Gross remuneration = Rs. 3,30,000 → payment side.
Provident fund deducted = Rs. 60,000 → receipt side.
Income tax deducted = Rs. 5,000 → receipt side.
Net paid = Rs. 3,30,000 − Rs. 60,000 − Rs. 5,000 = Rs. 2,65,000.
2082/08/28 — Payment release received from DTCO
Materials = Rs. 50,000
House rent advance = Rs. 32,000
Uniform excess = Rs. 1,000
Remuneration net = Rs. 2,65,000

$\text{Payment release from DTCO} = \text{Rs. }50,000 + \text{Rs. }32,000 + \text{Rs. }1,000 + \text{Rs. }2,65,000 = \text{Rs. }3,48,000$

Bank Cash Book — AGF No. 209
District Administration Office, Bhaktapur
Month: Mangsir 2082

Receipt (Dr)			Payment (Cr)
Date	Particulars	Amount (Rs.)	Date	Particulars	Amount (Rs.)
2082/08/15	Advance of Rita Dahal cleared (uniform)	14,000	2082/08/01	Office materials	50,000
2082/08/28	Payment release received from DTCO	3,48,000	2082/08/12	Advance to Ramhari Shrestha for house rent	32,000
2082/08/28	Provident fund deducted	60,000	2082/08/15	Uniform bill of Rita Dahal	15,000
2082/08/28	Income tax deducted	5,000	2082/08/28	Remuneration for Mangsir (gross)	3,30,000
Total		4,27,000	Total		4,27,000

$\text{Total receipt} = \text{Rs. }14,000 + \text{Rs. }3,48,000 + \text{Rs. }60,000 + \text{Rs. }5,000 = \text{Rs. }4,27,000$

$\text{Total payment} = \text{Rs. }50,000 + \text{Rs. }32,000 + \text{Rs. }15,000 + \text{Rs. }3,30,000 = \text{Rs. }4,27,000$

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

2082 Chaitra · Set B · 5 marks

The detail of expenses of Mangsir of Education Development and Co-ordination Unit, Sarlahi is provided:

Budget head No. Name of Budget Sub-heads Annual appropriation (Rs.) Expenditure upto Kartik (Rs.) Expenditure of Mangsir (Rs.)
21111 Employee remuneration 6,00,000 30,000 50,000
21131 Local allowance 75,000 25,000 5,000
22111 Water and electricity 3,00,000 1,05,000 25,000
31123 Furniture and fixture 1,80,000 60,000 60,000
28142 House rent 80,000 36,000 40,000
Total 12,35,000 2,56,000 1,80,000
Additional information: (a) Un-cleared furniture and fixtures Rs.3,000
Required: Statement of expenditure.
Figure: Table of budget head numbers, sub-head names, annual appropriation, expenditure up to Kartik and expenditure of Mangsir, with totals 12,35,000 / 2,56,000 / 1,80,000.

Budget head No.	Name of Budget Sub-heads	Annual appropriation (Rs.)	Expenditure upto Kartik (Rs.)	Expenditure of Mangsir (Rs.)
21111	Employee remuneration	6,00,000	30,000	50,000
21131	Local allowance	75,000	25,000	5,000
22111	Water and electricity	3,00,000	1,05,000	25,000
31123	Furniture and fixture	1,80,000	60,000	60,000
28142	House rent	80,000	36,000	40,000
Total		12,35,000	2,56,000	1,80,000

Answer

Education Development and Co-ordination Unit, Sarlahi Statement of Expenditure for Mangsir

Budget head No.	Name of Budget Sub-heads	Annual appropriation (Rs)	Expenditure up to Kartik (Rs)	Expenditure of Mangsir (Rs)	Total expenditure up to Mangsir (Rs)	Un-cleared advance (Rs)	Total expenditure (Rs)	Balance appropriation (Rs)
21111	Employee remuneration	6,00,000	30,000	50,000	80,000	—	80,000	5,20,000
21131	Local allowance	75,000	25,000	5,000	30,000	—	30,000	45,000
22111	Water and electricity	3,00,000	1,05,000	25,000	1,30,000	—	1,30,000	1,70,000
31123	Furniture and fixture	1,80,000	60,000	60,000	1,20,000	3,000	1,23,000	57,000
28142	House rent	80,000	36,000	40,000	76,000	—	76,000	4,000
	Total	12,35,000	2,56,000	1,80,000	4,36,000	3,000	4,39,000	7,96,000

Working note: Un-cleared furniture and fixture advance of Rs 3,000 is added to the expenditure of that head. Balance appropriation = Annual appropriation − Total expenditure, so $12{,}35{,}000 - 4{,}39{,}000 = \text{Rs } 7{,}96{,}000$ .

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

2082 Chaitra · Set B · 1.5+1.5+1.5+2+1.5 marks

The following transactions are given from District Administration Office, Tanahun. The office has submitted a payment order to DTCO for paying the following expenditure:
(a) 2081/04/04: Issued payment order of Rs.15,000 for the payment of Telephone and internet (b) 2081/04/08: Issued payment order of Rs.28,000 as an advance to Accountant Hari Prasad for purchasing office materials (c) 2081/04/15: Accountant Hari Prasad submitted the office material purchase bill of Rs.28,000 and cleared his advance (d) 2081/04/25: Employee remuneration for the month of Shrawan of Rs.3,60,000 has been distributed through payment order after deducting provident fund of Rs.60,000, income tax Rs.3,000 and citizen investment fund Rs.10,000 (e) 2081/04/30: The deducted amount of provident fund, income tax and citizen investment trust were deposited into concerned office
Required: Journal vouchers

Answer

Journal Vouchers

J.V. No. 1

Date	Particulars	Debit (Rs.)	Credit (Rs.)
2081/04/04	Telephone and internet expense A/c Dr.	15,000
	To Payment order issued A/c		15,000
	(Being payment order issued to DTCO for telephone and internet expenses)

J.V. No. 2

Date	Particulars	Debit (Rs.)	Credit (Rs.)
2081/04/08	Advance to Accountant Hari Prasad A/c Dr.	28,000
	To Payment order issued A/c		28,000
	(Being advance issued to Hari Prasad for purchasing office materials)

J.V. No. 3

Date	Particulars	Debit (Rs.)	Credit (Rs.)
2081/04/15	Office materials expense A/c Dr.	28,000
	To Advance to Accountant Hari Prasad A/c		28,000
	(Being office material purchase bill submitted and advance cleared)

J.V. No. 4

Date	Particulars	Debit (Rs.)	Credit (Rs.)
2081/04/25	Employee remuneration expense A/c Dr.	3,60,000
	To Provident fund A/c		60,000
	To Income tax A/c		3,000
	To Citizen Investment Trust A/c		10,000
	To Payment order issued A/c		2,87,000
	(Being remuneration for Shrawan distributed through payment order after deductions)

J.V. No. 5

Date	Particulars	Debit (Rs.)	Credit (Rs.)
2081/04/30	Provident fund A/c Dr.	60,000
	Income tax A/c Dr.	3,000
	Citizen Investment Trust A/c Dr.	10,000
	To Payment order issued A/c		73,000
	(Being deducted amounts deposited into concerned offices)

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

2082 Chaitra · Set B · 1.5+1.5+1.5+2+1.5 marks

The following transactions are taken from District Administration Office, Kaski. The office has submitted payment order to DTCO and DTCO paid the expenditure at the end of the same month.
(a) 2082/04/01: Issued a payment order of Rs.30,000 for house rent (b) 2082/04/07: Issued a payment order of Rs.45,000 as an advance to section officer Shree Shrestha to purchase Machinery (c) 2082/04/08: Advance cleared of Shree Shrestha as he submitted the bill of Rs.45,000 for the purchase of office equipment (d) 2082/04/25: Out of total employees remuneration Rs.6,60,000 deducted provident fund Rs.1,20,000 income tax Rs.25,000, social security tax Rs.4,500 and balance were distributed through payment order. (e) 2082/04/30: Received payment release through treasury and comptroller office.
Required: Bank cash book-AGF No. 209

Answer

Bank Cash Book (AGF No. 209) District Administration Office, Kaski, month of Shrawan 2082

Working: Net remuneration paid = Rs 6,60,000 − (1,20,000 + 25,000 + 4,500) = Rs 5,10,500. Clearing of the advance (c) is only an adjustment between the advance and the expense, so it has no bank entry.

Receipts (Dr.)

Date	Particulars	Amount (Rs)
2082/04/01	Opening balance	—
2082/04/30	Payment release received through Treasury and Comptroller Office	5,85,500
	Total	5,85,500

Payments (Cr.)

Date	Particulars	J.V. No.	Amount (Rs)
2082/04/01	House rent (payment order issued)	1	30,000
2082/04/07	Advance to Section Officer Shree Shrestha (payment order issued)	2	45,000
2082/04/25	Employees' remuneration, net of PF, income tax and social security tax (payment order issued)	4	5,10,500
2082/04/30	Closing balance		—
	Total		5,85,500

The payment release (Rs 30,000 + Rs 45,000 + Rs 5,10,500 = Rs 5,85,500) equals the payment orders issued, so the closing balance is nil.

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

2081 Chaitra · Set A · 1.5+1.5+2+2+1 marks

The following transactions are given from District Irrigation Office, Chitwan. The office has submitted a payment order to DTCO for paying the following expenditure.
(a) On 2081/07/01, Issued payment order of Rs 50,000 to 'Sharma and Company' for the purchase of Photocopy Machine. (b) On 2081/07/05, Issued payment order of Rs 50,000 as advance to Section Officer, Khanal for purchasing office materials. (c) On 2081/07/18, Issued payment order for Employee remuneration for the month of Kartik of Rs 132,000 after deducting Provident Fund of Rs 24,000 and Income Tax Rs 2,000. (d) On 2081/07/24, the office materials advance of Section Officer Khanal Rs 50,000 was cleared after submitted the bill with office materials. (e) On 2081/07/30, the deducted amount of Provident Fund and Income Tax was deposited into related office account.
Required: Journal vouchers

Answer

Journal Vouchers: District Irrigation Office, Chitwan

J.V. No. 1, 2081/07/01

Particulars	Debit (Rs)	Credit (Rs)
Photocopy Machine (Office Equipment) A/c Dr.	50,000
To Payment Order Issued A/c		50,000
(Being payment order issued to Sharma and Company for purchase of photocopy machine)

J.V. No. 2, 2081/07/05

Particulars	Debit (Rs)	Credit (Rs)
Advance to Section Officer Khanal A/c Dr.	50,000
To Payment Order Issued A/c		50,000
(Being payment order issued as advance for purchasing office materials)

J.V. No. 3, 2081/07/18

Particulars	Debit (Rs)	Credit (Rs)
Employee Remuneration Expense A/c Dr.	1,32,000
To Provident Fund A/c		24,000
To Income Tax A/c		2,000
To Payment Order Issued A/c		1,06,000
(Being remuneration of Kartik paid by payment order after deducting PF and income tax)

J.V. No. 4, 2081/07/24

Particulars	Debit (Rs)	Credit (Rs)
Office Materials Expense A/c Dr.	50,000
To Advance to Section Officer Khanal A/c		50,000
(Being advance cleared on submission of bill for office materials)

J.V. No. 5, 2081/07/30

Particulars	Debit (Rs)	Credit (Rs)
Provident Fund A/c Dr.	24,000
Income Tax A/c Dr.	2,000
To Payment Order Issued A/c		26,000
(Being deducted PF and income tax deposited in the concerned offices)

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

2074 · RE-301 · 1 mark

How many accounts and columns are there in Bank Cash Book?

Answer

The Bank Cash Book has two accounts, the receipt (debit) side and the payment (credit) side. Each side has five columns (date, particulars, J.V. No., L.F. and amount), so there are ten columns in all.

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 1 MCQ

Loading…

2082 Grade Increment · 5 marks

The detail of expenses of District Health Office, Kailali is provided:

Budget head No. Name of Budget Sub-heads Annual appropriation (Rs.) Expenditure upto Magh (Rs.) Expenditure of Falgun (Rs.)
21111 Salary 3,00,000 1,00,000 20,000
22311 Office material Expenses 1,00,000 20,000 10,000
22711 Miscellaneous Expenses 20,000 5,000 1,500
28142 House rent 26,000 5,000 14,000
22612 Travelling expenses 60,000 10,000 5,000
Total 5,06,000 1,40,000 50,500
Additional information: Un-cleared house rent advance of Rs.5,000.
Required: Statement of expenditure.

Budget head No.	Name of Budget Sub-heads	Annual appropriation (Rs.)	Expenditure upto Magh (Rs.)	Expenditure of Falgun (Rs.)
21111	Salary	3,00,000	1,00,000	20,000
22311	Office material Expenses	1,00,000	20,000	10,000
22711	Miscellaneous Expenses	20,000	5,000	1,500
28142	House rent	26,000	5,000	14,000
22612	Travelling expenses	60,000	10,000	5,000
Total		5,06,000	1,40,000	50,500

Answer

District Health Office, Kailali Statement of Expenditure for the month of Falgun

B.H. No.	Budget head	Annual appropriation (Rs)	Expenditure up to Magh (Rs)	Expenditure of Falgun (Rs)	Total expenditure (Rs)	Uncleared advance (Rs)	Total incl. advance (Rs)	Balance of budget (Rs)
21111	Salary	3,00,000	1,00,000	20,000	1,20,000	-	1,20,000	1,80,000
22311	Office material expenses	1,00,000	20,000	10,000	30,000	-	30,000	70,000
22711	Miscellaneous expenses	20,000	5,000	1,500	6,500	-	6,500	13,500
28142	House rent	26,000	5,000	14,000	19,000	5,000	24,000	2,000
22612	Travelling expenses	60,000	10,000	5,000	15,000	-	15,000	45,000
	Total	5,06,000	1,40,000	50,500	1,90,500	5,000	1,95,500	3,10,500

Working note: The uncleared house rent advance of Rs 5,000 is added to the House rent head only, because it has been paid out but not yet supported by a bill. Balance of budget = Annual appropriation − Total expenditure including advance, so $5{,}06{,}000 - 1{,}95{,}500 = \text{Rs } 3{,}10{,}500$ .

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

2078 · 10 marks

The details of expenses in District Forest Office Rupandehi:

Budget Head No. Budget Heads Annual appropriation Rs. Expenditure up to Poush Rs. Expenditure of Magh Rs.
21111 Salary 2,50,000/- 70,000/- 15,000/-
21112 Local allowance 30,000/- 10,000/- 3,000/-
22311 Office related expenses 15,000/- 5,000/- 2,000/-
22121 House rent 60,000/- 25,000/- 5,000/-
29311 Furniture and fixture 10,000/- 5,000/- 1,000/-
29411 Vehicles 1,20,000/- 90,000/- 10,000/-
Total 4,85,000/- 2,05,000/- 36,000/-
Additional information: a) Revolving fund balance Rs.50,000/- b) Uncleared vehicle advance Rs.15,000/- c) Petty cash fund of Rs.5,000/- established.
Prepare a statement of expenditure for the month of Magh 2078 showing the following information: a) Expenditure up to Magh b) Balance Budget c) Bank Balance d) Revolving fund release e) Net expenditure after clearing advance

Budget Head No.	Budget Heads	Annual appropriation Rs.	Expenditure up to Poush Rs.	Expenditure of Magh Rs.
21111	Salary	2,50,000/-	70,000/-	15,000/-
21112	Local allowance	30,000/-	10,000/-	3,000/-
22311	Office related expenses	15,000/-	5,000/-	2,000/-
22121	House rent	60,000/-	25,000/-	5,000/-
29311	Furniture and fixture	10,000/-	5,000/-	1,000/-
29411	Vehicles	1,20,000/-	90,000/-	10,000/-
	Total	4,85,000/-	2,05,000/-	36,000/-

Answer

District Forest Office, Rupandehi Statement of Expenditure for the month of Magh 2078

B.H. No.	Budget head	Annual appropriation (Rs)	Expenditure up to Poush (Rs)	Expenditure of Magh (Rs)	Total expenditure (Rs)	Uncleared advance (Rs)	Total incl. advance (Rs)	Balance of budget (Rs)
21111	Salary	2,50,000	70,000	15,000	85,000	-	85,000	1,65,000
21112	Local allowance	30,000	10,000	3,000	13,000	-	13,000	17,000
22311	Office related expenses	15,000	5,000	2,000	7,000	-	7,000	8,000
22121	House rent	60,000	25,000	5,000	30,000	-	30,000	30,000
29311	Furniture and fixture	10,000	5,000	1,000	6,000	-	6,000	4,000
29411	Vehicles	1,20,000	90,000	10,000	1,00,000	15,000	1,15,000	5,000
	Total	4,85,000	2,05,000	36,000	2,41,000	15,000	2,56,000	2,29,000

Information asked

(a) Expenditure up to Magh (including the uncleared vehicle advance): $2{,}05{,}000 + 36{,}000 + 15{,}000 = \text{Rs } 2{,}56{,}000$

(b) Balance of budget: $4{,}85{,}000 - 2{,}56{,}000 = \text{Rs } 2{,}29{,}000$

(c) Bank balance: The revolving fund balance of Rs 50,000 is held partly as the petty cash fund of Rs 5,000 with the petty cashier, and the rest is in the bank. $50{,}000 - 5{,}000 = \text{Rs } 45{,}000$

(d) Revolving fund release (total fund received) = expenditure including advance + balance of revolving fund: $2{,}56{,}000 + 50{,}000 = \text{Rs } 3{,}06{,}000$

(e) Net expenditure after separating the uncleared advance (expenditure supported by bills): $2{,}56{,}000 - 15{,}000 = \text{Rs } 2{,}41{,}000$

Check: Revolving fund release Rs 3,06,000 = net expenditure 2,41,000 + uncleared advance 15,000 + petty cash fund 5,000 + bank balance 45,000.

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

2075 · RE-301 · 10 marks

Prepare statement of expenditure for the month of Kartik 2075 showing the following information: a) Expenditure up to Kartik b) Total revolving fund c) Bank balance d) Net expenditure e) Balance of budget
Following are the details of expenses in District Agriculture Office Palpa.

Budget Head No. Budget Heads Annual appropriation Rs. Expenditure up to Asoj Rs. Expenditure of Kartik Rs.
21111 Salary 1,80,000/- 45,000/- 15,000/-
21113 Allowance 24,000/- 6,000/- 2,000/-
22311 Office expenses 12,000/- 4,000/- 1,000/-
22711 Miscellaneous expenses 10,000/- 4,000/- 2,000/-
22522 Programme expenses 8,000/- 3,000/- 1,000/-
29511 Machinery tools 6,000/- 2,000/- 500/-
Total 2,40,000/- 64,000/- 21,500/-
Additional information: i) Revolving fund balance Rs. 50,000/- ii) Advance of Rs. 5,000/- is not cleared. iii) Petty cash fund established with Rs. 2,000/-

Budget Head No.	Budget Heads	Annual appropriation Rs.	Expenditure up to Asoj Rs.	Expenditure of Kartik Rs.
21111	Salary	1,80,000/-	45,000/-	15,000/-
21113	Allowance	24,000/-	6,000/-	2,000/-
22311	Office expenses	12,000/-	4,000/-	1,000/-
22711	Miscellaneous expenses	10,000/-	4,000/-	2,000/-
22522	Programme expenses	8,000/-	3,000/-	1,000/-
29511	Machinery tools	6,000/-	2,000/-	500/-
	Total	2,40,000/-	64,000/-	21,500/-

Answer

District Agriculture Office, Palpa Statement of Expenditure for the month of Kartik 2075

B.H. No.	Budget head	Annual appropriation (Rs)	Expenditure up to Ashoj (Rs)	Expenditure of Kartik (Rs)	Total expenditure (Rs)	Uncleared advance (Rs)	Total incl. advance (Rs)	Balance of budget (Rs)
21111	Salary	1,80,000	45,000	15,000	60,000	-	60,000	1,20,000
21113	Allowance	24,000	6,000	2,000	8,000	-	8,000	16,000
22311	Office expenses	12,000	4,000	1,000	5,000	-	5,000	7,000
22711	Miscellaneous expenses	10,000	4,000	2,000	6,000	-	6,000	4,000
22522	Programme expenses	8,000	3,000	1,000	4,000	-	4,000	4,000
29511	Machinery tools	6,000	2,000	500	2,500	-	2,500	3,500
	Uncleared advance (head not stated)	-	-	-	-	5,000	5,000	-5,000
	Total	2,40,000	64,000	21,500	85,500	5,000	90,500	1,49,500

Information asked

(a) Expenditure up to Kartik (including the uncleared advance): $64{,}000 + 21{,}500 + 5{,}000 = \text{Rs } 90{,}500$

(b) Total revolving fund = expenditure including advance + revolving fund balance: $90{,}500 + 50{,}000 = \text{Rs } 1{,}40{,}500$

(c) Bank balance: Rs 2,000 of the revolving fund balance is kept as petty cash fund, so $50{,}000 - 2{,}000 = \text{Rs } 48{,}000$

(d) Net expenditure (excluding the uncleared advance): $90{,}500 - 5{,}000 = \text{Rs } 85{,}500$

(e) Balance of budget: $2{,}40{,}000 - 90{,}500 = \text{Rs } 1{,}49{,}500$

The head of the Rs 5,000 advance is not stated, so it is shown on a separate line.

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

2074 · RE-301 · 10 marks

Prepare statement of expenditure of District Forest Office, Nuwakot for the month of Mangsir, 2074 from the following particulars.

Budget Head No. Budget Heads Annual appropriation Rs. Expenditure upto Kartik Rs. Expenditure of Mangsir Rs.
21111 Salary 7,00,000/- 2,00,000/- 50,000/-
22112 Allowance 80,000/- 25,000/- 6,000/-
22121 House Rent 60,000/- 20,000/- 5,000/-
22531 Medicine 25,000/- 8,000/- 2,000
29311 Furniture 70,000/- 22,000/- 4,000/-
29511 Machinery 35,000/- 13,000/- 3,000/-
Total 9,70,000/- 2,88,000/- 70,000/-
Additional information: (a) Total revolving fund Rs. 4,13,000/- (b) Uncleared advance Rs. 2,000/- (c) Bank balance Rs. 51,000/-
Show the following from statement of expenditure: (i) Expenditure upto Mangsir (ii) Revolving fund balance (iii) Budget balance (iv) Cash balance (v) Net expenditure excluding advance

Budget Head No.	Budget Heads	Annual appropriation Rs.	Expenditure upto Kartik Rs.	Expenditure of Mangsir Rs.
21111	Salary	7,00,000/-	2,00,000/-	50,000/-
22112	Allowance	80,000/-	25,000/-	6,000/-
22121	House Rent	60,000/-	20,000/-	5,000/-
22531	Medicine	25,000/-	8,000/-	2,000
29311	Furniture	70,000/-	22,000/-	4,000/-
29511	Machinery	35,000/-	13,000/-	3,000/-
	Total	9,70,000/-	2,88,000/-	70,000/-

Answer

District Forest Office, Nuwakot Statement of Expenditure for the month of Mangsir 2074

B.H. No.	Budget head	Annual appropriation (Rs)	Expenditure up to Kartik (Rs)	Expenditure of Mangsir (Rs)	Total expenditure (Rs)	Uncleared advance (Rs)	Total incl. advance (Rs)	Balance of budget (Rs)
21111	Salary	7,00,000	2,00,000	50,000	2,50,000	-	2,50,000	4,50,000
22112	Allowance	80,000	25,000	6,000	31,000	-	31,000	49,000
22121	House rent	60,000	20,000	5,000	25,000	-	25,000	35,000
22531	Medicine	25,000	8,000	2,000	10,000	-	10,000	15,000
29311	Furniture	70,000	22,000	4,000	26,000	-	26,000	44,000
29511	Machinery	35,000	13,000	3,000	16,000	-	16,000	19,000
	Uncleared advance (head not stated)	-	-	-	-	2,000	2,000	-2,000
	Total	9,70,000	2,88,000	70,000	3,58,000	2,000	3,60,000	6,10,000

Information asked

(i) Expenditure up to Mangsir (including the uncleared advance): $2{,}88{,}000 + 70{,}000 + 2{,}000 = \text{Rs } 3{,}60{,}000$

(ii) Revolving fund balance: $4{,}13{,}000 - 3{,}60{,}000 = \text{Rs } 53{,}000$

(iii) Budget balance: $9{,}70{,}000 - 3{,}60{,}000 = \text{Rs } 6{,}10{,}000$

(iv) Cash balance = revolving fund balance − bank balance: $53{,}000 - 51{,}000 = \text{Rs } 2{,}000$

(v) Net expenditure excluding advance: $3{,}60{,}000 - 2{,}000 = \text{Rs } 3{,}58{,}000$

The head of the Rs 2,000 advance is not stated, so it is shown on a separate line.

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

2082 Grade Increment · 1.5+1.5+1.5+2+1.5 marks

The following transactions are taken from District Post Office, Kaski. The office has submitted payment order to DTCO and DTCO paid the expenditure at the end of the same month.
2082/04/04: Issued a payment order of Rs.10,000 for house rent. 2082/04/05: Advance paid for furniture purchase to section officer Kumar Shrestha of Rs.40,000. 2082/04/20: Section officer, Kumar Shrestha furniture advance of Rs.40,000 has been cleared as he submitted the furniture purchase bill of Rs.40,000. 2082/04/28: Salary payment order for the month of Shrawan was issued after deducting provident fund Rs.20,000 and income tax Rs.1,000 out of total salary of Rs.1,10,000 and the deducted amount has been deposited in related account on same date.
Required: Bank cash book, AGF No. 209

Answer

District Post Office, Kaski Bank Cash Book (AGF No. 209) Month: Shrawan 2082

Receipts (Dr.)			Payments (Cr.)
Date	Particulars	Rs	Date	Particulars	Rs
2082/04/20	Furniture advance of Kumar Shrestha cleared	40,000	2082/04/04	House rent (payment order)	10,000
2082/04/28	Provident fund deducted	20,000	2082/04/05	Advance to Kumar Shrestha for furniture	40,000
2082/04/28	Income tax deducted	1,000	2082/04/20	Furniture purchased (bill)	40,000
2082/04/30	Payment release received from DTCO	1,60,000	2082/04/28	Salary (gross)	1,10,000
			2082/04/28	Provident fund and income tax deposited	21,000
	Total	2,21,000		Total	2,21,000

Working notes

The receipt side shows the advance cleared and the deductions, so the payment side can show the full bill and the gross salary.
Net salary paid: $1{,}10{,}000 - 20{,}000 - 1{,}000 = \text{Rs } 89{,}000$ . Deposit of deductions: $20{,}000 + 1{,}000 = \text{Rs } 21{,}000$ .
The bill (Rs 40,000) equals the advance, so no extra cash is paid on clearing.
Payment release from DTCO = cash actually paid by DTCO: $10{,}000 + 40{,}000 + 89{,}000 + 21{,}000 = \text{Rs } 1{,}60{,}000$

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

2078 · 10 marks

Prepare a Goshwara Voucher of District Administrative Office, Bhaktapur of Shrawan 2078, on the basis of given transactions.
ka) On 2078/04/12, paid Rs.36,000/- for house rent. kha) On 2078/04/15, advance of Rs.50,000/- is given to Section Officer Nanichhori Thapa to purchase furniture. ga) On 2078/04/18, advance of Section Officer Nanichhori Thapa is cleared after presenting the bill of Rs.50,000/-. gha) On 2078/04/29, salary of Rs.2,00,000/- for the month of Sharwan is distributed after deducting provident fund of Rs.20,000/-. nga) On 2078/04/30, deducted amount of provident fund has been deposited into the account of related office.

Answer

District Administrative Office, Bhaktapur Journal Voucher (Goshwara Voucher), Shrawan 2078

Date	Voucher No.	Particulars	Debit (Rs)	Credit (Rs)
2078/04/12	1	House Rent Expense A/c … Dr.	36,000
		To Bank A/c		36,000
		(Being house rent paid)
2078/04/15	2	Advance to Section Officer Nanichhori Thapa A/c … Dr.	50,000
		To Bank A/c		50,000
		(Being advance given to purchase furniture)
2078/04/18	3	Furniture and Fixtures A/c … Dr.	50,000
		To Advance to Section Officer Nanichhori Thapa A/c		50,000
		(Being advance cleared after presenting the bill)
2078/04/29	4	Salary Expense A/c … Dr.	2,00,000
		To Provident Fund Deduction A/c		20,000
		To Bank A/c		1,80,000
		(Being Shrawan salary distributed after deducting provident fund)
2078/04/30	5	Provident Fund Deduction A/c … Dr.	20,000
		To Bank A/c		20,000
		(Being deducted provident fund deposited into the account of the related office)

Working note: Net salary paid = Rs 2,00,000 − Rs 20,000 = Rs 1,80,000. The advance is a receivable from the officer, so it is debited when given and credited when cleared against the bill.

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

2075 · RE-301 · 10 marks

Prepare A.G.F. No. 10 (Goshwara Voucher) on the basis of following transactions of District Forest Office Illam.
a) On 2075-04-05 received Rs. 5,00,000/- as revolving fund through Nepal Rastra Bank. b) On 2075-04-10 issued a cheque no. 0956 of Rs. 5,000/- to establish petty cash fund. c) On 2075-04-12 section officer Mr. Ramesh Karki was paid Rs. 6,000/- for Travelling expenses Advance through cheque No. 0957. d) On 2075-04-15 Rs. 85,000/- paid for computer purchase through cheque no 0958. e) On 2075-04-25 the salary for the month of Shrawan Rs. 1,80,000/- was distributed after deducting provident fund Rs. 18,000/- and income tax Rs. 2000/- through cheque No. 0959.

Answer

District Forest Office, Illam Journal Voucher (A.G.F. No. 10)

Date	Voucher No.	Particulars	Debit (Rs)	Credit (Rs)
2075/04/05	1	Bank A/c … Dr.	5,00,000
		To Revolving Fund A/c		5,00,000
		(Being revolving fund received through Nepal Rastra Bank)
2075/04/10	2	Petty Cash A/c … Dr.	5,000
		To Bank A/c (Cheque No. 0956)		5,000
		(Being petty cash fund established)
2075/04/12	3	Advance to Section Officer Ramesh Karki A/c … Dr.	6,000
		To Bank A/c (Cheque No. 0957)		6,000
		(Being travelling expenses advance paid)
2075/04/15	4	Computer (Office Equipment) A/c … Dr.	85,000
		To Bank A/c (Cheque No. 0958)		85,000
		(Being computer purchased)
2075/04/25	5	Salary Expense A/c … Dr.	1,80,000
		To Provident Fund Deduction A/c		18,000
		To Income Tax Deduction A/c		2,000
		To Bank A/c (Cheque No. 0959)		1,60,000
		(Being salary distributed after deducting provident fund and income tax)

Working note: Net salary paid = Rs 1,80,000 − Rs 18,000 − Rs 2,000 = Rs 1,60,000. Total of each side = Rs 5,00,000 + 5,000 + 6,000 + 85,000 + 1,80,000 = Rs 7,76,000.

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

2074 · RE-301 · 10 marks

Prepare A.G.F. No. 10 (Goshwara Voucher) of District Administration Office, Siraha on the basis of following transactions.
(a) On 2072-4-2 received Rs.20,00,000/- as revolving fund through Nepal Rastra Bank. (b) Rs. 8,00,000 paid for computer through cheque no. 103 on 2072-4-20. (c) Rs. 50,000 provided as an advance to Section Officer Harkaman Tamang for travelling expenses through cheque no. 109 on 2072-4-22. (d) The salaries of Shrawan distributed from Rs. 5,00,000 deducing the amount Rs. 50,000 for Provident Fund through cheque no. 122 on 2072-4-30. (e) On 2072-4-31 Section Officer Harkaman Tamang's advance for the travelling expenses was being cleared by approving the bill of Rs. 55,000 and excess expenditure Rs. 5,000 paid to him issuing cheque no. 126.

Answer

District Administration Office, Siraha Journal Voucher (A.G.F. No. 10)

Date	Voucher No.	Particulars	Debit (Rs)	Credit (Rs)
2072/04/02	1	Bank A/c … Dr.	20,00,000
		To Revolving Fund A/c		20,00,000
		(Being revolving fund received through Nepal Rastra Bank)
2072/04/20	2	Computer (Office Equipment) A/c … Dr.	8,00,000
		To Bank A/c (Cheque No. 103)		8,00,000
		(Being computer purchased)
2072/04/22	3	Advance to Section Officer Harkaman Tamang A/c … Dr.	50,000
		To Bank A/c (Cheque No. 109)		50,000
		(Being travelling expenses advance paid)
2072/04/30	4	Salary Expense A/c … Dr.	5,00,000
		To Provident Fund Deduction A/c		50,000
		To Bank A/c (Cheque No. 122)		4,50,000
		(Being Shrawan salary distributed after deducting provident fund)
2072/04/31	5	Travelling Expense A/c … Dr.	55,000
		To Advance to Section Officer Harkaman Tamang A/c		50,000
		To Bank A/c (Cheque No. 126)		5,000
		(Being advance cleared against approved bill and excess expenditure paid)

Working notes: Net salary = Rs 5,00,000 − Rs 50,000 = Rs 4,50,000. Excess expenditure = Rs 55,000 − Rs 50,000 = Rs 5,000, paid by cheque.

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

2082 Pre-board · PABSAN · 1 mark

What is payment agency?

Answer

A payment agency is the body authorised to make the actual payment of government expenditure on the payment orders issued by an office. In Nepal this is the District Treasury and Comptroller Office (DTCO), which pays through the bank and releases the amount to the office.

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 1 MCQ

Loading…

2082 Preparatory · PABSON · 1 mark

Why is bank cash book called multi column ledger?

Answer

The bank cash book (AGF No. 209) is called a multi-column ledger because it works as both a cash book and a ledger. Each receipt and payment is entered in the book and at the same time classified under separate columns for the related accounts (expenditure heads, advances, deductions and so on), so no separate ledger posting is needed.

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 1 MCQ

Loading…

2082 Pre-board · PABSAN · 5 marks

Prepare a statement of expenditure for the month of Magh, 2082 from the following particulars for Land revenue office Makawanpur.

B.H. No. Budget Heads Annual Appropriation Expenditure up to Poush Expenditure of Magh
21111 Remuneration 200,000/- 40,000/- 20,000/-
22612 Travelling expenses 40,000/- 30,000/- 5,000/-
22211 Fuel 30,000/- 20,000/- 5,000/-
28142 House rent 30,000/- 12,000/- 10,000/-
31123 Furniture and fixture 40,000/- 28,000/- 9,000/-
Total 340,000/- 130,000/- 49,000/-
Additional information: i) Paid Rs. 1,200 house rent for the month of Falgun. ii) Advance given for furniture is Rs. 1100 to Shree furniture's, only Rs. 900 is cleared.
Required: a) Expenditure up to Magh (2) b) Balance of budget (2) c) Net expenditure excluding advance (2)

B.H. No.	Budget Heads	Annual Appropriation	Expenditure up to Poush	Expenditure of Magh
21111	Remuneration	200,000/-	40,000/-	20,000/-
22612	Travelling expenses	40,000/-	30,000/-	5,000/-
22211	Fuel	30,000/-	20,000/-	5,000/-
28142	House rent	30,000/-	12,000/-	10,000/-
31123	Furniture and fixture	40,000/-	28,000/-	9,000/-
	Total	340,000/-	130,000/-	49,000/-

Answer

Land Revenue Office, Makawanpur Statement of Expenditure for the month of Magh 2082

B.H. No.	Budget head	Annual appropriation (Rs)	Expenditure up to Poush (Rs)	Expenditure of Magh (Rs)	Total expenditure (Rs)	Uncleared advance (Rs)	Total incl. advance (Rs)	Balance of budget (Rs)
21111	Remuneration	2,00,000	40,000	20,000	60,000	-	60,000	1,40,000
22612	Travelling expenses	40,000	30,000	5,000	35,000	-	35,000	5,000
22211	Fuel	30,000	20,000	5,000	25,000	-	25,000	5,000
28142	House rent	30,000	12,000	10,000	22,000	1,200	23,200	6,800
31123	Furniture and fixture	40,000	28,000	9,000	37,000	200	37,200	2,800
	Total	3,40,000	1,30,000	49,000	1,79,000	1,400	1,80,400	1,59,600

Adjustments for the additional information

The Rs 1,200 paid for the rent of Falgun belongs to the next month, so it is an advance and is added to the House rent head.
Furniture advance still uncleared = Rs 1,100 − Rs 900 = Rs 200, added to the Furniture and fixture head.
Total uncleared advance = Rs 1,200 + Rs 200 = Rs 1,400.

Required

(a) Expenditure up to Magh (including the uncleared advance): $1{,}30{,}000 + 49{,}000 + 1{,}400 = \text{Rs } 1{,}80{,}400$

(b) Balance of budget: $3{,}40{,}000 - 1{,}80{,}400 = \text{Rs } 1{,}59{,}600$

(c) Net expenditure excluding advance: $1{,}80{,}400 - 1{,}400 = \text{Rs } 1{,}79{,}000$

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

2082 Pre-board · PABSON Set B · 5 marks

Prepare Statement of Expenditure of District Agriculture Office, Bajura for the month of Magh 2081 from the following.

Budget Head No Budget Head Annual Appropriation Rs. Expenditure up to Poush Rs. Expenditure of Magh Rs.
21111 Salary 6,60,000 3,20,000 30,000/-
28141 Land Rent 2,40,000 1,50,000 55,000/-
22311 Office materials 70,000 20,000 10,000
22212 Fuel 1,50,000 70,000 20,000
22112 Communication charge 70,000 40,000 25,000
31123 Furniture 90,000 25,000 20,000
Total 12,80,000 6,25,000 1,60,000
Additional Information Uncleared advance of fuel Rs.10,000.

Budget Head No	Budget Head	Annual Appropriation Rs.	Expenditure up to Poush Rs.	Expenditure of Magh Rs.
21111	Salary	6,60,000	3,20,000	30,000/-
28141	Land Rent	2,40,000	1,50,000	55,000/-
22311	Office materials	70,000	20,000	10,000
22212	Fuel	1,50,000	70,000	20,000
22112	Communication charge	70,000	40,000	25,000
31123	Furniture	90,000	25,000	20,000
	Total	12,80,000	6,25,000	1,60,000

Answer

District Agriculture Office, Bajura Statement of Expenditure for the month of Magh 2081

B.H. No.	Budget head	Annual appropriation (Rs)	Expenditure up to Poush (Rs)	Expenditure of Magh (Rs)	Total expenditure (Rs)	Uncleared advance (Rs)	Total incl. advance (Rs)	Balance of budget (Rs)
21111	Salary	6,60,000	3,20,000	30,000	3,50,000	-	3,50,000	3,10,000
28141	Land rent	2,40,000	1,50,000	55,000	2,05,000	-	2,05,000	35,000
22311	Office materials	70,000	20,000	10,000	30,000	-	30,000	40,000
22212	Fuel	1,50,000	70,000	20,000	90,000	10,000	1,00,000	50,000
22112	Communication charge	70,000	40,000	25,000	65,000	-	65,000	5,000
31123	Furniture	90,000	25,000	20,000	45,000	-	45,000	45,000
	Total	12,80,000	6,25,000	1,60,000	7,85,000	10,000	7,95,000	4,85,000

Working note: The uncleared fuel advance of Rs 10,000 is added to the Fuel head only. Total expenditure up to Magh including advance = Rs 7,85,000 + Rs 10,000 = Rs 7,95,000, and the balance of budget is $12{,}80{,}000 - 7{,}95{,}000 = \text{Rs } 4{,}85{,}000$ .

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

2082 Pre-board · PABSON Set E · 5 marks

Prepare Statement of Expenditure of District Forest Office, Kavre for the month of Falgun 2081.

B.H. No Budget Heads Annual Budget Expenditure up to Magh Expenditure of Falgun
21111 Remunerations 5,00,000 3,50,000 40,000
22111 Water Charges 40,000 25,000 4,000
22311 Office Expenses 60,000 30,000 5,000
22711 Miscellaneous Expenses 50,000 20,000 -
22612 Travelling Expenses 80,000 50,000 15,000
Uncleared advance of travelling expenses Rs. 5,000.

B.H. No	Budget Heads	Annual Budget	Expenditure up to Magh	Expenditure of Falgun
21111	Remunerations	5,00,000	3,50,000	40,000
22111	Water Charges	40,000	25,000	4,000
22311	Office Expenses	60,000	30,000	5,000
22711	Miscellaneous Expenses	50,000	20,000	-
22612	Travelling Expenses	80,000	50,000	15,000

Answer

District Forest Office, Kavre Statement of Expenditure for the month of Falgun 2081

B.H. No.	Budget head	Annual appropriation (Rs)	Expenditure up to Magh (Rs)	Expenditure of Falgun (Rs)	Total expenditure (Rs)	Uncleared advance (Rs)	Total incl. advance (Rs)	Balance of budget (Rs)
21111	Remuneration	5,00,000	3,50,000	40,000	3,90,000	-	3,90,000	1,10,000
22111	Water charges	40,000	25,000	4,000	29,000	-	29,000	11,000
22311	Office expenses	60,000	30,000	5,000	35,000	-	35,000	25,000
22711	Miscellaneous expenses	50,000	20,000	-	20,000	-	20,000	30,000
22612	Travelling expenses	80,000	50,000	15,000	65,000	5,000	70,000	10,000
	Total	7,30,000	4,75,000	64,000	5,39,000	5,000	5,44,000	1,86,000

Working note: The uncleared travelling advance of Rs 5,000 is added to the Travelling expenses head only. Total expenditure including advance = Rs 5,39,000 + Rs 5,000 = Rs 5,44,000; balance of budget = $7{,}30{,}000 - 5{,}44{,}000 = \text{Rs } 1{,}86{,}000$ .

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

2082 Preparatory · PABSON · 5 marks

From the following particulars, prepare Statement of Expenditure of district agriculture office Kaski for the month of Kartik 2081.

Budget Head No. Budget Heads Annual Appropriation Rs Expenditure upto Ashoj Rs Expenditure of Kartik Rs
21111 Employee Remuneration 1,80,000/- 45,000/- 15,000/-
21131 Allowance 24,000/- 6,000/- 2,000/-
22311 Office Expenses 12,000/- 4,000/- 1,000/-
22711 Miscellaneous Expenses 10,000/- 4,000/- 2,000/-
22522 Programme Expenses 8,000/- 3,000/- 1,000/-
31122 Machinery and Tools 6,000/- 2,000/- 500/-
Total 2,40,000/- 64,000/- 21,500/-
Additional information: Machinery advance of Rs 500 is not cleared.

Budget Head No.	Budget Heads	Annual Appropriation Rs	Expenditure upto Ashoj Rs	Expenditure of Kartik Rs
21111	Employee Remuneration	1,80,000/-	45,000/-	15,000/-
21131	Allowance	24,000/-	6,000/-	2,000/-
22311	Office Expenses	12,000/-	4,000/-	1,000/-
22711	Miscellaneous Expenses	10,000/-	4,000/-	2,000/-
22522	Programme Expenses	8,000/-	3,000/-	1,000/-
31122	Machinery and Tools	6,000/-	2,000/-	500/-
	Total	2,40,000/-	64,000/-	21,500/-

Answer

District Agriculture Office, Kaski Statement of Expenditure for the month of Kartik 2081

B.H. No.	Budget head	Annual appropriation (Rs)	Expenditure up to Ashoj (Rs)	Expenditure of Kartik (Rs)	Total expenditure (Rs)	Uncleared advance (Rs)	Total incl. advance (Rs)	Balance of budget (Rs)
21111	Employee remuneration	1,80,000	45,000	15,000	60,000	-	60,000	1,20,000
21131	Allowance	24,000	6,000	2,000	8,000	-	8,000	16,000
22311	Office expenses	12,000	4,000	1,000	5,000	-	5,000	7,000
22711	Miscellaneous expenses	10,000	4,000	2,000	6,000	-	6,000	4,000
22522	Programme expenses	8,000	3,000	1,000	4,000	-	4,000	4,000
31122	Machinery and tools	6,000	2,000	500	2,500	500	3,000	3,000
	Total	2,40,000	64,000	21,500	85,500	500	86,000	1,54,000

Working note: The uncleared machinery advance of Rs 500 is added to the Machinery and tools head only. Total expenditure including advance = Rs 85,500 + Rs 500 = Rs 86,000; balance of budget = $2{,}40{,}000 - 86{,}000 = \text{Rs } 1{,}54{,}000$ .

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

2082 Pre-board · PABSAN · 8 marks

The following transactions are related to District Forest Office, Sunsari for 2082 Falgun.
I. Falgun 2: Paid Rs. 15,000 through cheque number 303041 as an advance to the director Mr Hari Prasad for official visit. II. Falgun 9: Kharidar Shyam Karki cleared his advance of meeting allowance Rs. 5,000 by submitting expenditure documents of Rs. 4,500 for meeting conducted and bank deposit voucher for the surplus amount. III. Falgun 12: Paid a cheque of Rs. 20,000 to Tejganga store for purchasing uniform, boots and cap purchased for forest security staff. IV. Falgun 28: Salary of Rs. 110,000 for the month of Poush is distributed deducting provident fund Rs. 20,000, income tax Rs. 8,000 and citizen investment trust Rs. 10,000. V. Falgun 29: Deducted amount of provident fund, income tax and citizen investment trust has been deposited into the account of concerned office.
Required: Journal voucher

Answer

District Forest Office, Sunsari Journal Voucher, Falgun 2082

Date	Voucher No.	Particulars	Debit (Rs)	Credit (Rs)
Falgun 2	1	Advance to Director Mr Hari Prasad A/c … Dr.	15,000
		To Bank A/c (cheque no. 303041)		15,000
		(Being advance paid for official visit)
Falgun 9	2	Meeting Allowance Expense A/c … Dr.	4,500
		Bank A/c … Dr.	500
		To Advance to Kharidar Shyam Karki A/c		5,000
		(Being meeting advance cleared with expenditure documents Rs 4,500 and surplus Rs 500 deposited in the bank)
Falgun 12	3	Uniform, Boots and Cap Expense A/c … Dr.	20,000
		To Bank A/c (cheque to Tejganga Store)		20,000
		(Being uniform, boots and caps for forest security staff purchased by cheque)
Falgun 28	4	Employee Remuneration A/c … Dr.	1,10,000
		To Provident Fund A/c		20,000
		To Income Tax A/c		8,000
		To Citizen Investment Trust A/c		10,000
		To Bank A/c		72,000
		(Being Poush remuneration paid after deducting provident fund, income tax and citizen investment trust)
Falgun 29	5	Provident Fund A/c … Dr.	20,000
		Income Tax A/c … Dr.	8,000
		Citizen Investment Trust A/c … Dr.	10,000
		To Bank A/c		38,000
		(Being deducted amounts deposited into the accounts of the concerned offices)

Working note: Total deductions = Rs 20,000 + Rs 8,000 + Rs 10,000 = Rs 38,000; net remuneration paid = Rs 1,10,000 − Rs 38,000 = Rs 72,000. In entry 2, Rs 5,000 − Rs 4,500 = Rs 500 surplus returned to the bank.

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

2082 Pre-board · PABSAN · 8 marks

Prepare a bank cash book for Inland Revenue Office Bhaktapur.

Shrawan 10, Budget release received through a bank deposit voucher of Rs. 350,000.

Shrawan 12 Established a petty cash fund advance of Rs. 15,000 in the name of Sanokanchha Maharjan through cheque number 33211.

Shrawan 15 Paid telephone charge through cheque number 22312 for Rs. 15000.

Advance paid for furniture purchase to section officer Raju Lama of Rs. 80,000.

Section officer, Raju Furniture advanced of Rs 80,000 has been cleared as he submitted the furniture purchase bill of Rs. 95,000.

Answer

Inland Revenue Office, Bhaktapur Bank Cash Book (AGF No. 209) Month: Shrawan

Receipts (Dr.)			Payments (Cr.)
Date	Particulars	Rs	Date	Particulars	Rs
Shrawan 10	Budget release received (bank deposit voucher)	3,50,000	Shrawan 12	Petty cash fund advance to Sanokanchha Maharjan (cheque no. 33211)	15,000
Shrawan	Furniture advance of Raju Lama cleared	80,000	Shrawan 15	Telephone charge (cheque no. 22312)	15,000
			Shrawan	Advance to Raju Lama for furniture	80,000
			Shrawan	Furniture purchased (bill)	95,000
			Shrawan	Closing balance c/d	2,25,000
	Total	4,30,000		Total	4,30,000

Working notes

The furniture bill Rs 95,000 − advance Rs 80,000 = Rs 15,000 is paid in cash when the advance is cleared.
Cash paid in the month: $15{,}000 + 15{,}000 + 80{,}000 + 15{,}000 = \text{Rs } 1{,}25{,}000$ .
Closing balance: $3{,}50{,}000 - 1{,}25{,}000 = \text{Rs } 2{,}25{,}000$ , which is carried down to the next month.
The dates of the last two transactions are not given, so only the month is shown.

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

2082 Pre-board · PABSON Set B · 1.5+1.5+1.5+2+1.5 marks

Prepare Journal Voucher based on the following transactions of District Administration Office, Darchula.
a) On 2082/02/04, Issued payment ordered of Rs.30,000 to Balaju Tailoring Center for purchasing of the dress. b) On 2082/02/08 Paid Rs.55,000 as advance for the purchase of table and chair to Nayab Subba Puran Magar. c) On 2082/02/20, Nayab Subba Puran Magar presented the bill of Rs.56,000/- and his advance was being cleared. d) On 2082/02/28, Employee remuneration of Rs.5,50,000/- and dearness allowance Rs.50,000 for the month of Jestha was distributed after deducting provident fund Rs.1,00,000 and income tax Rs.11,000/-. e) On 2082/02/30, deducted amount of employee provident fund and income tax has been deposited into the account of related office.
Required: Journal Voucher.

Answer

District Administration Office, Darchula Journal Voucher

Date	Voucher No.	Particulars	Debit (Rs)	Credit (Rs)
2082/02/04	1	Uniform Expense A/c … Dr.	30,000
		To Payment Order Issued A/c		30,000
		(Being payment order issued to Balaju Tailoring Center for dress)
2082/02/08	2	Advance to Nayab Subba Puran Magar A/c … Dr.	55,000
		To Payment Order Issued A/c		55,000
		(Being advance paid for purchase of table and chair)
2082/02/20	3	Furniture and Fixtures A/c … Dr.	56,000
		To Advance to Nayab Subba Puran Magar A/c		55,000
		To Payment Order Issued A/c		1,000
		(Being bill of Rs 56,000 presented, advance cleared and the excess Rs 1,000 paid)
2082/02/28	4	Employee Remuneration A/c … Dr.	5,50,000
		Dearness Allowance A/c … Dr.	50,000
		To Provident Fund A/c		1,00,000
		To Income Tax A/c		11,000
		To Payment Order Issued A/c		4,89,000
		(Being remuneration and dearness allowance of Jestha paid after deducting provident fund and income tax)
2082/02/30	5	Provident Fund A/c … Dr.	1,00,000
		Income Tax A/c … Dr.	11,000
		To Payment Order Issued A/c		1,11,000
		(Being deducted provident fund and income tax deposited into the related office accounts)

Working note: Total payable = Rs 5,50,000 + Rs 50,000 = Rs 6,00,000; net paid = Rs 6,00,000 − Rs 1,00,000 − Rs 11,000 = Rs 4,89,000.

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

2082 Pre-board · PABSON Set B · 8 marks

Prepare bank cash book from the following transactions of District administration office, Ilam.
a) 2082/05/04 Issued payment order of Rs.30,000 for payment of office material. b) 2082/05/07 Accountant Rojina was paid Rs.15,000/- as advance for the purchase of furniture. c) 2082/05/12 Accountant Rojina presented the bill of Rs.10,000/- and her advance was being cleared. d) 2082/05/28, Employee remuneration of Rs.2,20,000/- for the month of Bhadra was distributed after deducting provident fund Rs.40,000 and income tax Rs.6,000/-. e) 2082/05/30 Received payment release through DTCO for the different expenditures made for the month of Bhadra.

Answer

District Administration Office, Ilam Bank Cash Book (AGF No. 209) Month: Bhadra 2082

Receipts (Dr.)			Payments (Cr.)
Date	Particulars	Rs	Date	Particulars	Rs
2082/05/12	Advance of Accountant Rojina cleared (to the extent of the bill)	10,000	2082/05/04	Office materials (payment order)	30,000
2082/05/28	Provident fund deducted	40,000	2082/05/07	Advance to Accountant Rojina for furniture	15,000
2082/05/28	Income tax deducted	6,000	2082/05/12	Furniture purchased (bill)	10,000
2082/05/30	Payment release received from DTCO	2,19,000	2082/05/28	Remuneration (gross)	2,20,000
	Total	2,75,000		Total	2,75,000

Working notes

Net remuneration paid: $2{,}20{,}000 - 40{,}000 - 6{,}000 = \text{Rs } 1{,}74{,}000$ .
The bill is Rs 10,000 against an advance of Rs 15,000, so only Rs 10,000 is cleared. The remaining Rs 5,000 stays as uncleared advance to be recovered from Rojina.
Payment release from DTCO = cash actually paid: $30{,}000 + 15{,}000 + 1{,}74{,}000 = \text{Rs } 2{,}19{,}000$

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

2082 Pre-board · PABSON Set E · 1.5+1.5+1.5+2+1.5 marks

Prepare a Journal Voucher (AGF No. 203) from the following transactions of District Irrigation Office, Kavre.
ka) 2082/09/01: Rs. 50,000 was paid to purchase computer. kha) 2082/09/04: Advance Rs. 20,000 was given to section officer Mr. Nabin for official tour. ga) 2082/09/10: Section officer Mr. Nabin cleared his advance by presenting the bill of Rs. 22,000. gha) 2082/09/20: Total employees remuneration Rs. 1,10,000 was paid after deducting provident fund Rs. 20,000 and Social Security Fund Rs. 1,000. nga) 2082/09/28: The above deducted amounts from employees remuneration were deposited into concerned account.

Answer

District Irrigation Office, Kavre Journal Voucher (AGF No. 203)

Date	Voucher No.	Particulars	Debit (Rs)	Credit (Rs)
2082/09/01	1	Computer (Office Equipment) A/c … Dr.	50,000
		To Bank A/c		50,000
		(Being computer purchased)
2082/09/04	2	Advance to Section Officer Mr Nabin A/c … Dr.	20,000
		To Bank A/c		20,000
		(Being advance given for official tour)
2082/09/10	3	Travelling Expense A/c … Dr.	22,000
		To Advance to Section Officer Mr Nabin A/c		20,000
		To Bank A/c		2,000
		(Being tour bill of Rs 22,000 presented, advance cleared and the excess Rs 2,000 paid)
2082/09/20	4	Employee Remuneration A/c … Dr.	1,10,000
		To Provident Fund A/c		20,000
		To Social Security Fund A/c		1,000
		To Bank A/c		89,000
		(Being remuneration paid after deducting provident fund and social security fund)
2082/09/28	5	Provident Fund A/c … Dr.	20,000
		Social Security Fund A/c … Dr.	1,000
		To Bank A/c		21,000
		(Being deducted amounts deposited into the concerned accounts)

Working note: Net remuneration paid = Rs 1,10,000 − Rs 20,000 − Rs 1,000 = Rs 89,000; amount deposited = Rs 21,000.

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

2082 Pre-board · PABSON Set E · 1.5+1.5+1.5+2+1.5 marks

Prepare a Bank Cash Book (AGF No. 209) from the following transactions of District Land Revenue Office, Lalitpur.
ka) 2081/07/03: Issued a payment order of Rs. 3,000 for refreshment. kha) 2081/07/05: Issued a payment order as an advance to Accountant Mr. Sangam Rs. 60,000 for purchase machinery. ga) 2081/07/13: Employees remuneration for the month Rs. 80,000 was distributed after deducting provident fund as per rule, social security tax Rs. 2,000 and income tax Rs. 1,000. gha) 2081/07/20: Accountant Mr. Sangam cleared his machinery advance by presenting the bill of Rs. 55,000. nga) 2081/07/29: Received payment release through treasury and comptroller office for the different expenditure made for the month of Kartik.

Answer

District Land Revenue Office, Lalitpur Bank Cash Book (AGF No. 209) Month: Kartik 2081

Receipts (Dr.)			Payments (Cr.)
Date	Particulars	Rs	Date	Particulars	Rs
2081/07/13	Provident fund deducted	8,000	2081/07/03	Refreshment (payment order)	3,000
2081/07/13	Social security tax deducted	2,000	2081/07/05	Advance to Accountant Sangam for machinery	60,000
2081/07/13	Income tax deducted	1,000	2081/07/13	Employees' remuneration (gross)	80,000
2081/07/20	Machinery advance of Accountant Sangam cleared (to the extent of the bill)	55,000	2081/07/20	Machinery purchased (bill)	55,000
2081/07/29	Payment release received from Treasury and Comptroller Office	1,32,000
	Total	1,98,000		Total	1,98,000

Working notes

The provident fund rate is not stated. It is taken as the employee's usual 10% of the remuneration: $10\% \times 80{,}000 = \text{Rs } 8{,}000$ .
Net remuneration paid: $80{,}000 - 8{,}000 - 2{,}000 - 1{,}000 = \text{Rs } 69{,}000$ .
The bill is Rs 55,000 against an advance of Rs 60,000, so Rs 5,000 of the advance remains uncleared.
Payment release = cash actually paid: $3{,}000 + 60{,}000 + 69{,}000 = \text{Rs } 1{,}32{,}000$

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

CDC Model Question, Office Operation and Accountancy · 5 marks

Prepare statement of expenditure of District Police Office, Sindhuli for the month of Poush 2080, from the following particulars.

Budget head no. Budget head Annual appropriation (Rs.) Expenditure upto Magh (Rs.) Expenditure of Poush (Rs.)
21111 Remuneration 3,70,000 1,39,000 24,000
22111 Uniform 43,000 6,600 1,200
22711 Miscellaneous expenses 33,500 10,400 2,100
22311 Office materials 18,000 8,000 1,500
22612 Travelling expenses 70,000 28,000 6,000
Uncleared advance of fuel Rs. 3,000.
Figure: Table of five budget heads with annual appropriation, expenditure up to Magh and expenditure of Poush (included in text).

Answer

District Police Office, Sindhuli Statement of Expenditure for the month of Poush 2080 (amount in Rs)

Budget head no.	Budget head	Annual appropriation	Expenditure up to previous period (as given)	Expenditure of Poush	Total expenditure	Balance appropriation
21111	Remuneration	3,70,000	1,39,000	24,000	1,63,000	2,07,000
22111	Uniform	43,000	6,600	1,200	7,800	35,200
22711	Miscellaneous expenses	33,500	10,400	2,100	12,500	21,000
22311	Office materials	18,000	8,000	1,500	9,500	8,500
22612	Travelling expenses	70,000	28,000	6,000	34,000	36,000
	Total	5,34,500	1,92,000	34,800	2,26,800	3,07,700
	Uncleared fuel advance (treated as expenditure until cleared)			3,000	3,000
	Total expenditure including uncleared advance			37,800	2,29,800

Working note: Expenditure of Poush including the uncleared fuel advance = Rs 34,800 + Rs 3,000 = Rs 37,800. Cumulative expenditure = Rs 1,92,000 + Rs 37,800 = Rs 2,29,800. The advance is shown as expenditure because it is not yet cleared by a bill.

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

CDC Model Question, Office Operation and Accountancy · 8 marks

Following are the transactions of District Coordination Unit, Gorkha.
(a) 2080/04/05: Issued payment order of Rs. 30,000 for purchasing office materials. (b) 2080/04/12: Issued payment order of Rs. 50,000 for payment of house rent to house owner Mr. Chitrakar. (c) 2080/04/14: Advance given to Section Officer Mrs. Rajani Silwal Rs. 25,000 for the purpose of travelling expenses. (d) 2080/04/25: Issued payment order for employees' remuneration of Rs. 4,40,000 (including provident fund) as per rule after deducting income tax Rs. 3,000 and Citizen Investment Trust Rs. 10,000 for the month Shrawan. (e) 2080/04/26: The amount deducted from employee salary for the month Shrawan was deposited in concerned office.
Required: Journal voucher (1.5+1.5+1.5+2+1.5)

Answer

Journal Vouchers: District Coordination Unit, Gorkha

J.V. No. 1, 2080/04/05

Particulars	Debit (Rs)	Credit (Rs)
Office Materials Expense A/c Dr.	30,000
To Payment Order Issued A/c		30,000
(Being payment order issued for purchase of office materials)

J.V. No. 2, 2080/04/12

Particulars	Debit (Rs)	Credit (Rs)
House Rent Expense A/c Dr.	50,000
To Payment Order Issued A/c		50,000
(Being payment order issued to house owner Mr. Chitrakar for house rent)

J.V. No. 3, 2080/04/14

Particulars	Debit (Rs)	Credit (Rs)
Advance to Section Officer Mrs. Rajani Silwal A/c Dr.	25,000
To Payment Order Issued A/c		25,000
(Being advance given for travelling expenses)

J.V. No. 4, 2080/04/25

Particulars	Debit (Rs)	Credit (Rs)
Employee Remuneration Expense A/c Dr.	4,40,000
To Income Tax A/c		3,000
To Citizen Investment Trust A/c		10,000
To Payment Order Issued A/c		4,27,000
(Being Shrawan remuneration paid by payment order after deducting income tax and CIT)

J.V. No. 5, 2080/04/26

Particulars	Debit (Rs)	Credit (Rs)
Income Tax A/c Dr.	3,000
Citizen Investment Trust A/c Dr.	10,000
To Payment Order Issued A/c		13,000
(Being deducted amounts deposited in the concerned offices)

Note: no separate provident fund amount is given, so the Rs 4,40,000 (which includes PF) is taken as the total remuneration and only the stated deductions are shown.

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

CDC Model Question, Office Operation and Accountancy · 8 marks

Prepare bank cash book from the following transactions of District Administration Office, Rasuwa. (1.5+1.5+1.5+1.5+2)
(a) 2080/09/01: Issued payment order of Rs. 10,000 for house rent. (b) 2080/09/05: Advance for office furniture purchase provided to Kharidar Mr. Rai of Rs. 50,000. (c) 2080/09/15: The advance of Kharidar Mr. Rai has been cleared on the basis of furniture purchase bill of Rs 45,000. (d) 2080/09/25: Salary payment order for the month was issued after deducting provident fund as per government rule and tax of Rs. 2,000 out of total salary Rs. 2,20,000. (e) 2080/09/29: Received payment release through Treasury and Comptroller Office for the different expenditures made for the month of Poush.

Answer

Bank Cash Book: District Administration Office, Rasuwa, month of Poush 2080

Working: Provident fund is taken at 10% of the total salary = Rs 22,000 (the amount is not stated in the question). Net salary paid = Rs 2,20,000 − 22,000 − 2,000 = Rs 1,96,000. The clearing of Mr. Rai's advance (c) is an adjustment between the advance and the expense and has no bank entry; the unspent Rs 5,000 (Rs 50,000 − Rs 45,000) remains to be recovered or refunded.

Receipts (Dr.)

Date	Particulars	Amount (Rs)
2080/09/01	Opening balance	—
2080/09/29	Payment release received through Treasury and Comptroller Office	2,56,000
	Total	2,56,000

Payments (Cr.)

Date	Particulars	Amount (Rs)
2080/09/01	House rent (payment order issued)	10,000
2080/09/05	Advance to Kharidar Mr. Rai for furniture (payment order issued)	50,000
2080/09/25	Salary, net of PF and tax (payment order issued)	1,96,000
2080/09/29	Closing balance	—
	Total	2,56,000

Release received = Rs 10,000 + Rs 50,000 + Rs 1,96,000 = Rs 2,56,000, so the closing balance is nil.

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

CDC model question

Prepare journal voucher of total salaries of Rs. 33,000; out of which Rs. 6,000 was deducted for provident fund.

Answer

Journal Voucher

Particulars	Debit (Rs)	Credit (Rs)
Salary Expense A/c … Dr.	33,000
To Provident Fund A/c		6,000
To Payment Order Issued A/c		27,000
(Being salary paid after deducting provident fund)

Working note: Net salary paid = Rs 33,000 − Rs 6,000 = Rs 27,000.

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

CDC model question

What do you understand by petty cash fund? Explain with example.

Answer

A petty cash fund is a small fixed amount advanced to an employee (the petty cashier) to meet the small day-to-day expenses of the office, such as tea, stationery, postage and local transport, which are not worth paying by cheque or payment order each time. The office establishes the fund by an advance, and the petty cashier keeps a record of every payment with vouchers. When the money runs low, the vouchers are submitted, the expenses are booked, and the fund is refilled to its original amount.

Example: An office sets up a petty cash fund of Rs 5,000 in the name of its petty cashier. During the month he pays Rs 3,500 for stationery, tea and postage. On submitting the vouchers the Rs 3,500 is booked as expense and he is given Rs 3,500, which brings the fund back to Rs 5,000.

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

CDC model question

Prepare journal voucher of District Election Office of Bhaktapur from the following transactions.
Chaitra 1: Cheque of Rs. 25,000 as an advance issued to section officer Hari Shrestha to purchase furniture. Chaitra 6: Cheque of Rs. 10,000 issued for the rent of last month. Chaitra 15: Petty cash fund was established of Rs.5,000. Chaitra 22: The advance of furniture purchase was cleared by section officer Hari Shrestha by submitting purchase bill of furniture Rs. 22,000 and cash deposit slip Rs.3,000. Chaitra 28: Payment made for stationery purchase of Rs.3,000.

Answer

District Election Office, Bhaktapur Journal Voucher, Chaitra

Date	Voucher No.	Particulars	Debit (Rs)	Credit (Rs)
Chaitra 1	1	Advance to Section Officer Hari Shrestha A/c … Dr.	25,000
		To Bank A/c		25,000
		(Being advance paid by cheque to purchase furniture)
Chaitra 6	2	Rent Expense A/c … Dr.	10,000
		To Bank A/c		10,000
		(Being rent of last month paid by cheque)
Chaitra 15	3	Petty Cash A/c … Dr.	5,000
		To Bank A/c		5,000
		(Being petty cash fund established)
Chaitra 22	4	Furniture and Fixtures A/c … Dr.	22,000
		Bank A/c … Dr.	3,000
		To Advance to Section Officer Hari Shrestha A/c		25,000
		(Being advance cleared by furniture bill and balance deposited in bank)
Chaitra 28	5	Stationery Expense A/c … Dr.	3,000
		To Bank A/c		3,000
		(Being stationery purchased)

Working note: Advance Rs 25,000 = bill Rs 22,000 + cash deposited Rs 3,000, so the advance account is fully cleared.

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

CDC model question

Prepare Bank Cash Book from the following transactions of District Agriculture Development Office, Kathmandu.
Ashadh 1: Bank balance of Rs. 11,00,000. Ashadh 8: Loan of Rs.3,00,000 received from District Administration Office. Ashadh 15: Cheque of Rs. 5,00,000 issued to purchase motorcycle. Ashadh 22: Advance paid Rs. 40,000 to Na.Su. Hari Manandhar to purchase sofa set. Ashadh 30: Amount of security deposit returned to contractor Sharma Rs. 18,000 and contractor Kunwar Rs. 17,000.

Answer

District Agriculture Development Office, Kathmandu Bank Cash Book, Ashadh

Receipts (Debit side)

Date	Particulars	Amount (Rs)
Ashadh 1	To Balance b/d	11,00,000
Ashadh 8	To Loan from District Administration Office	3,00,000
	Total	14,00,000

Payments (Credit side)

Date	Particulars	Amount (Rs)
Ashadh 15	By Motorcycle (cheque issued)	5,00,000
Ashadh 22	By Advance to Na.Su. Hari Manandhar (sofa set)	40,000
Ashadh 30	By Security Deposit refunded: Contractor Sharma	18,000
Ashadh 30	By Security Deposit refunded: Contractor Kunwar	17,000
Ashadh 30	By Balance c/d	8,25,000
	Total	14,00,000

Working note: Total payments = 5,00,000 + 40,000 + 18,000 + 17,000 = Rs 5,75,000. Closing balance = Rs 14,00,000 − Rs 5,75,000 = Rs 8,25,000.

Answer checked by Claude Sonnet · Oct 21, 2026

Test yourself · 2 MCQs

Loading…

Questions from SEE 2082 Office Operation and Accountancy, RE-3011'A' (Board exam, Chaitra 2082 (scan); Set A is pages 1-6 of the combined PDF), SEE 2082 Office Operation and Accountancy, RE-3011'B' (Board exam, Chaitra 2082 (scan); Set B is pages 7-12 of the combined PDF), SEE 2081 Office Operation and Accountancy, RE-3011'A' (Board exam, 2081 (scan)), SEE 2081 Office Operation and Accountancy, RE-3011'B' (Board exam, 2081 (scan)), CDC Model Question, Office Operation and Accountancy (CDC model paper, 5 images (_-_1 to _-_5)), SEE Grade Increment 2082 (2026) Office Operation and Accountancy, GI-3011 (Board exam (Grade Increment), 2082; six page scans, bilingual, 75 marks), SEE 2078 (2022) Optional II Office Operation and Accountancy (Board exam, 2078, old course (2 h 15 m, 5x1 + 8x5 + 3x10); four page scans. The page calls it a model; edusanjal lists the same paper as the SEE 2078 past paper. Only questions that fit the current outline are taken), SEE 2075 (2019) Optional II Office Management and Account, RE-301 (Board exam, 2075, old course (2 h 15 m); typed text plus table image. Only questions that fit the current outline are taken), SEE 2074 (2018) Optional II Office Management and Account, RE-301 (Board exam, 2074, old course (2 h 15 m); typed text plus table image. Only questions that fit the current outline are taken), CDC model question (Auditing, 75 marks, 2 h 15 m) (CDC model paper for the Auditing subject (earlier course), posted as an 'Account 2080' model; only the questions that fit the current Accountancy outline are taken), PABSAN SEE Pre-Board 2082 Office Practice and Accountancy (Pre-board exam of the National Private and Boarding Schools' Association Nepal (PABSAN), 2082; six page scans), PABSON SEE Pre-Board 2082 Office Practice and Accounting, Set B (3011'B') (Pre-board exam of PABSON, 2082-10-29; six page scans), PABSON SEE Pre-Board 2082 Office Management and Account, Set E (3011'E') (Pre-board exam of PABSON, 2082-10-22; seven page scans) and PABSON SEE Preparatory Examination 2082 Office Practice and Accountancy (3011) (Preparatory (pre-board) exam of PABSON, 2082-10-22; six page scans). Answers are written for this site; check them against your class notes.

Chapter titles and hours from the official syllabus ↗

Past questions and answers

6.Write the AGF No. of Bank Cash Book.

7.Write the meaning of mandatory order.

17.How many accounts and columns are there in Bank Cash Book?

26.What is payment agency?

27.Why is bank cash book called multi column ledger?

41.Prepare journal voucher of total salaries of Rs. 33,000; out of which Rs. 6,000 was deducted for provident fund.

42.What do you understand by petty cash fund? Explain with example.

Write the AGF No. of Bank Cash Book.

Write the meaning of mandatory order.

How many accounts and columns are there in Bank Cash Book?

What is payment agency?

Why is bank cash book called multi column ledger?

Prepare journal voucher of total salaries of Rs. 33,000; out of which Rs. 6,000 was deducted for provident fund.

What do you understand by petty cash fund? Explain with example.