OptAcc.101 • Class 1012 Lessons

Credit Hours: 4

Accountancy (Optional)

लेखाशास्त्र (ऐच्छिक)

Office Procedure, Filing & Indexing, Trade, Financial Institutions, Trial Balance, Final Accounts, Government Accounting, Journal Voucher, Budget Sheet, Monthly Statement, Bank Cash Book, and Petty Cash Book.

Solved Q&A (1)

Prescribed Chapters

Showing 12 Lessons

Unit 1

Office Procedure

1 Lesson

Lesson 1Syllabus Mapped

Office Procedure

कार्यालय कार्यविधि

Meaning, importance, and types of offices, office management, duties and qualities of office assistant, office resources.

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Unit 2

Filing and Indexing

1 Lesson

Lesson 2Syllabus Mapped

Filing and Indexing

नथिङ र अनुक्रमणिका

Importance of filing, methods of filing (alphabetical, numerical, geographical, chronological, subject-wise), vertical and horizontal filing, indexing systems.

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Unit 3

Trade

1 Lesson

Lesson 3Syllabus Mapped

Trade

व्यापार

Internal and external trade, procedure of home trade and foreign trade, documents used in trade (inquiry, quotation, invoice, delivery note, bill of lading).

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Unit 4

Financial Institutions

1 Lesson

Lesson 4Syllabus Mapped

Financial Institutions

वित्तीय संस्थाहरू

Central bank (Nepal Rastra Bank), commercial banks, development banks, finance companies, microfinance institutions, cooperatives, insurance.

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Unit 5

Trial Balance

1 Lesson

Lesson 5Syllabus Mapped

Trial Balance

सन्तुलन परीक्षण

Meaning, objectives, and preparation of trial balance from ledger balances, errors disclosed and not disclosed by trial balance.

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Unit 6

Final Accounts

1 Lesson

Lesson 6Syllabus Mapped

Final Accounts

अन्तिम हिसाब

Trading Account, Profit and Loss Account, Balance Sheet of sole proprietorship with simple adjustments (closing stock, outstanding expenses, prepaid expenses).

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Unit 7

Government Accounting

1 Lesson

Lesson 7Syllabus Mapped

Government Accounting

सरकारी लेखा प्रणाली

Meaning, features, and historical development of government accounting in Nepal, New Accounting System 2019, comparison between commercial and government accounting.

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Unit 8

Journal Voucher (Goswara Bhouchar)

1 Lesson

Lesson 8Syllabus Mapped1 Solved Q&A

Journal Voucher (Goswara Bhouchar)

गोश्वारा भौचर (लेखा फाराम नं. १० / २०३)

AGF No. 10 (now AGF No. 203) rules, debit and credit rules for government expenditure, advance transactions, revenue, and miscellaneous vouchers.

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Unit 9

Budget Sheet

1 Lesson

Lesson 9Syllabus Mapped

Budget Sheet

बजेट सिट (लेखा फाराम नं. ८ / २०८)

Preparation of Budget Sheet (AGF No. 8/208), recording annual budget release, budget expenditure, uncleared advances, and calculating bank balance.

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Unit 10

Monthly Statement (Maheske)

1 Lesson

Lesson 10Syllabus Mapped

Monthly Statement (Maheske)

मासिक विवरण (फाँटवारी)

Statement of budget expenditure, statement of advance, statement of revenue, and monthly financial reporting.

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Unit 11

Bank Cash Book

1 Lesson

Lesson 11Syllabus Mapped

Bank Cash Book

बैंक नगद किताब (लेखा फाराम नं. ५ / २०९)

Bank Cash Book (AGF No. 5/209) with Cash column, Bank column, Budget Expenditure column, Advance column, and Miscellaneous column.

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Unit 12

Petty Cash Book

1 Lesson

Lesson 12Syllabus Mapped

Petty Cash Book

खुद्रा नगद किताब

Imprest system of petty cash, analytical petty cash book preparation, recording small recurring expenses, and reimbursement procedures.

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