Accountancy NEB 2074 (old course) question paper

Group A

Very short answer questions(11 × 1 = 11)

Group B

Short answer questions(8 × 5 = 40)

1. 9.

   ९. निम्न कारोबारहरू दिएका छन् (The following transactions are given): i) मनोहरबाट सामान खरीद (Purchased goods from Manohar) Rs. 50,000 ii) मोहनलाई सामान बिक्री (Goods sold to Mohan) Rs. 25,000 iii) मनोहरलाई सामान फिर्ता (Goods returned to Manohar) Rs. 5,000 iv) मनोहरलाई रु. ४२,००० तिरी हिसाब मिलान गरियो । Cash paid to Manohar Rs. 42,000 in full settlement.

   तयार गर्नुहोस् (Required): $2+2=4$ क) प्रारम्भिक अभिलेख (Journal Entries) ख) मनोहरको खाता (Manohar's Account)

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2. 10.

   १०. सामान बिक्री सम्बन्धी निम्न कारोबारहरू दिएका छन्: Following are the transactions relating to sale: बैशाख (Baisakh) 5 : गणेशलाई बिक्री (Sold to Ganesh): १०० थान रु. ५०० प्रति थान (100 units @ Rs. 500 per unit) २०० थान रु. ३०० प्रति थान (200 units @ Rs. 300 per unit) बैशाख (Baisakh) 10 : विनायकलाई बिक्री (Sold to Vinayak): ५०० थान रु. २०० प्रति थान (500 units @ Rs. 200 per unit) १०० थान रु. १०० प्रति थान (100 units @ Rs. 100 per unit) दुबै प्रकारका सामानमा १०% छुट प्रदान (10% Trade Discount on both items)

   तयार गर्नुहोस् (Required): बिक्री पुस्तिका (Sales Book) $2$

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3. 11.

   ११. नगद तथा बैंक सम्बन्धी निम्न कारोबारहरू दिएका छन्ः Following Cash and Banking transactions are given: June 1: नगद मौज्दात रु. १,००,००० र बैंक मौज्दात रु. २०,००० Cash Balance Rs. 1,00,000 and Bank Balance Rs. 20,000. June 3: १०% छुटमा सामान खरीद रु. ५०,००० Purchased goods worth Rs. 50,000 at 10% discount. June 5: कार्यालय प्रयोगका लागि रु. ५,००० बैंकबाट झिकियो । Cash withdrawn from Bank for office use Rs. 5,000. June 6: विष्णुलाई तिर्नुपर्ने रु. १०,००० मध्ये रु. ९,५०० तिरी हिसाब मिलान गरियो । Out of total Rs. 10,000, Rs. 9,500 is paid to Vishnu and settled the account. June 11: तलब भुक्तानी (salary paid) Rs. 10,000. June 12: नगद बैंक दाखिला (Cash deposited into Bank) Rs. 10,000.

   तयार गर्नुहोस् (Required): $6$ तीन महलीय नगद पुस्तिका (Triple Column Cash Book)

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4. 12.

   १२. चैत्र ३१ गते पास बुक अनुसार बैंक मौज्दात रु. ३०,००० देखियो । नगद पुस्तिकासाँग मिलान गर्दा निम्न फरकहरू देखियो: On $31^{\mathrm{st}}$ Chaitra, the balance of Bank Account as per Pass Book was Rs. 30,000. On reconciliation of both books of accounts the following differences are located: i) व्याज वापत पास बुकमा डेविट गरिएको - रु. १०,००० Interest debited in Pass Book - Rs. 10,000 ii) रु. ५,००० को चेक बैंकमा जम्मा गरेकोमा नगद खातामा रु. ५०,००० चढाइएको । Cheque deposited into the Bank Rs. 5,000 but debited in the Cash Book Rs. 50,000. iii) रु. १५,००० को विभिन्न चेकहरू जारी गरेकोमा रु. १२,००० को चेकमात्र बैंकबाट भुक्तानी भएको । Various cheques of Rs. 15,000 were issued for payment but cheques of Rs. 12,000 only were presented for payment. iv) रु. ३,००० को चेक बैंकमा जम्मा गर्न पठाएको तर बैंकले पासबुकमा क्रेडिट नगरेको । A cheque of Rs. 3,000 was sent for deposit into Bank but not credited in Pass Book. v) लगानीबाट प्राप्त व्याज रु. ५०० बैंक पासबुकमा जम्मा देखियो तर नगद पुस्तिकामा चढाएको देखिएन । Interest received from investment of Rs. 500 has been credited in Pass Book but not recorded in Cash Book. vi) ग्राहकले सोझै बैंक दाखिला गरेको रु. १,००० नगद पुस्तिकामा नचढाइएको । A customer directly deposited Rs. 1,000 into the bank but has not been recorded in cash book.

   तयार गर्नुहोस् (Required): $6$ बैंक हिसाब मिलान विवरण (Bank Reconciliation Statement)

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5. 13.

   १३. सन्तुलन परीक्षण तयार गर्नु भन्दा पहिले भेटिएका गल्तिहरू निम्नानुसार छन्: Following errors were located before the preparation of Trial Balance: i) राजलाई रु. ५,००० सामान बिक्री गरिएकोमा रामको खातामा चढाइएको । Goods sold to Raj for Rs. 5,000 has wrongly been debited to Ram's account. ii) मेसिनको ह्रास खर्च रु. १,००० गल्तीले रु. १०,००० लेखिएछ । Depreciation of Rs. 1,000 on machine wrongly entered as Rs. 10,000. iii) सतिलाई उधारोमा बिक्री गरेको रु. ५,००० खरीद पुस्तिकामा अभिलेख गरियो । A credit sale of Rs. 5,000 to Satish has been recorded to Purchase Book.

   तयार गर्नुहोस् (Required): $1+1+2=4$ गल्ती सच्याउने आवश्यक भौचरहरू (Entries for rectification)

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   4
6. 18.

   एउटा क्लबको निम्न जानकारी दिएको छ: A club has given the following information:

   वासलात (Balance Sheet) ३१ चैत्र २०७१ (As on $31^{\mathrm{st}}$ Chaitra 2071)

   दायित्व (Liabilities)	Rs.	सम्पत्ति (Assets)	Rs.
   पुँजी कोष (Capital fund)	1,00,000	मेसिनरी (Machinery)	90,000
   तिर्नुपर्ने तलब (Salary due)	5,000	अग्रिम बीमा भुक्तानी <br> (Pre-paid insurance)	1,000
   अग्रिम सदस्यता शुल्क <br> (Advance subscription)	10,000	बाँकी सदस्यता शुल्क <br> (Subscription due)	5,000
   		नगद मौज्दात (Cash balance)	19,000
   	1,15,000		1,15,000

   ३१ चैत्र २०७२ को प्राप्ति तथा भुक्तानी खाता Receipts and Payments Account of chaitra $31^{\mathrm{st}}$, 2072

   प्राप्ति (Receipts)	Rs.	भुक्तानी (Payments)	Rs.
   सुरु मौज्दात (To balance b/d)	19,000	तलब (By salaries)	20,000
   सदस्यता शुल्क (To subscriptions)	50,000	बीमा (By insurance)	10,000
   प्रवेश शुल्क <br> (To entrance fees)	20,000	मर्मत (By repairs)	15,000
   विविध प्राप्ती (To sundry receipts)	10,000	मेसिनरी (By machinery)	50,000
   		अन्तिम मौज्दात <br> (By balance c/d)	4,000
   	99,000		99,000

   थप जानकारी (Additional information): i) अग्रिम बीमा भुक्तानी (Pre-paid insurance) Rs. 2,000. ii) मेसिनरीमा १०% ले ह्रास कटटी (Depreciate Machinery at 10%). iii) तिर्नुपर्ने तलब (Outstanding salaries) Rs. 5,000. iv) प्राप्त हुन बाँकी सदस्यता शुल्क (Subscription due) Rs. 10,000.

   तयार गर्नुहोस् (Required): [5+5=10] i) आय-व्यय खाता (Income and Expenditure Account). ii) वासलात (Balance Sheet).

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7. 19.

   एउटा व्यापारीले नगद रु. १,००,००० तथा मेसिनरी रु. ५०,००० बाट व्यापार सुरु गर्यो । वर्षको अन्तमा उसको अवस्था निम्न अनुसार छ: A trader started business with cash Rs. 1,00,000 and machinery Rs. 50,000. His position at the end of the year was as under: आसामी (Debtors) Rs. 40,000 मौज्दात (Stock) Rs. 30,000 तिर्नुपर्ने बिल (Bills payable) Rs. 20,000 बैंक मौज्दात (Bank balance) Rs. 25,000 तिर्न बाँकी तलब (Salary payable) Rs. 5,000

   वर्ष भरीमा निजी प्रयोजनको लागि रु. १०,००० झिकेकको र मेसिनरीमा १०% ले ह्रास कटटी गरेको छ। Drawing for domestic use during the year Rs. 10,000 and depreciation on machinery @ 10% p.a.

   तयार गर्नुहोस् (Required): [2+2=4] i) अन्तिम पुँजी रकम देखिने विवरण (Statement of affairs showing closing capital) ii) नाफा-नोक्सान विवरण (Statement of Profit and Loss)

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8. 20.

   एउटा सरकारी कार्यालयको कारोबारहरू दिएका छन्: Following transactions of a government office are given:

   माघ १: गत महिनाको वास्तविक खर्च रु. २,५०,००० को बजेट निकासा आदेश एवं बैंक आदेश प्राप्त। Magh 1: Received budget release and bank order for the actual expenditure of last month Rs. 2,50,000.

   माघ ५: फर्निचर खरीद पेशকী वापत श्री कार्कीलाई रु. ४०,००० को चेक जारी गरियो। Magh 5: Issued a cheque to Mr. Karki for furniture purchase advance of Rs. 40,000.

   माघ २०: रामहरिको नाममा रु. ५,००० को साना नगदी कोष स्थापना गरियो। Magh 20: Petty cash fund of Rs. 5,000 is established in the name of Ramhari.

   माघ २२: कार्कीजीले पेश गरेको रु. ५०,००० को फर्निचर खरीद बिल अनुसार निजको पेश्की फछ्र्यौट गरी बाँकी रकम चेकबाट भुक्तानी गरियो। Magh 22: Mr. Karki submitted furniture purchased bill for Rs. 50,000 and his advance is cleared and rest amount is paid by issuing a cheque.

   तयार गर्नुहोस् (Required): [1+1+1+2=5] गोश्वारा भौचर (Journal Vouchers)

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9. 21.

   निम्न कारोबारहरू दिएका छन् (Following transactions are given): माघ (Magh) 1: सुरु मौज्दात (Opening bank balance) Rs. 50,000. माघ (Magh) 5: गत महिनाको वास्तविक खर्च रु. २,५०,००० को बजेट निकासा आदेश तथा रु. २,००,००० बैंक आदेश प्राप्त । Received Bank order Rs. 2,00,000 and budget release order for the actual expenditure of last month Rs. 2,50,000. माघ (Magh) 7: फर्निचर खरीद (Purchased furniture) Rs. 40,000. माघ (Magh) 15: राम थापाको कार्यालय सामान खरीद बिल अनुसार निजको नाममा रहेको रु. २०,००० पेश्की फछ्छ्यौट । Office supplies advance of Ram Thapa cleared as per the bill submitted by him Rs. 20,000. माघ (Magh) 25: यस महिनाको तलब रु. ५५,००० मध्ये कर्मचारी सञ्चय कोष रु. १०,००० कट्टा गरी बाँकी रकम चेकबाट भुक्तानी गरियो । Out of total salaries of Rs. 55,000 balance is paid by cheque after deducting P.F. Rs. 10,000.

   तयार गर्नुhos् (Required): बैंक नगदी किताब (Bank Cash Book)

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10. 22.

    निम्न जानकारी दिएका छन् (Following informations are given):

    बजेट शीर्षक Budget heads	वार्षिक बजेट (रु.) Annual budget (Rs)	माघसम्मको खर्च (रु.) Expenditure up to Magh (Rs)	बजेट बाँकी (रु.) Budget balance (Rs)
    तलब (Salaries)	2,50,000	1,20,000	1,00,000
    इन्धन (Fuel)	60,000	40,000	10,000
    कार्यालय सामान (Office materials)	1,00,000	50,000	40,000
    विविध खर्च (Miscellaneous)	50,000	20,000	20,000
    फर्निचर (Furniture)	1,10,000	80,000	30,000

    थप जानकारी (Additional information): i) चालु कोष निकासा (Total revolving fund received ) Rs. 5,10,000. ii) सानो नगदी कोष मौज्दात (Petty cash fund balance) Rs. 2,000. iii) धरौटी रकम प्राप्त (Deposit received ) Rs.10,000.

    तयार गर्नुhos् (Required): बैंक मौज्दात देखिने गरी फाल्गुन महिनाको खर्चको फाँटवारी Statement of expenditure for the month of Falgun showing balance at bank.

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