Optional II Office Management And Account | Exam Paper | 2074 [2018] | RE-301 | SEE

optional ii office management and account exam paper 2074-2018 re301 see pdf download
DR Gurung
SEE - 2074 (2018)
OPTIONAL II OFFICE MANAGEMENT AND ACCOUNT
RE-301
Time: 2hrs 15 minutes
Full Marks: 75
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Candidates are required to give their answer according to the given instructions.

Group 'A' 

Answer the following questions in one sentence : [5x1=5]

1. Write the full form of SWIFT.

2. When was the Citizen Investment Trust established?

3. Write any two examples of indirect expenses.

4. Who appoints the Auditor General?

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

Group 'B'

Answer the following questions in short. [8x5=40]

6. What is report? Explain any four types of it in brief.

7. What is filing? Why is filing necessary in an office?

8. Define Home Trade. Describe its four procedures orderly.

9. Mention any two similarities and any three dissimilarities between government accounting and business accounting.

10. How many parts are there in Budget Sheet? Introduce them.

11. Prepare Trial Balance of Koshi Trade Centre Biratnagar as on 31 Asar 2074 on the basis of following transactions:

Rs.
a. (Capital) 1,50,000/-
b. (Purchase) 6,00,000/-
c. (Sales) 7,00,000/-
c. (Rent paid) 2,00,000/-
d. (Depreciation) 50,000/-
e. (Bank loan) 13,00,000/-
f. (Business premises) 9,00,000/-
g. (Machinery) 4,00,000/-

12. Prepare Profit and Loss A/C of Kusum Cosmetics Shop, Kathmandu on the basis of the following particulars as on 31st Asar, 2073:

(Particulars) (Amount Rs.)
a. (Gross profit) 50,000/-
b. (Income from investment) 70,000/-
c. (Interest on loan) 15,000/-
d. (Sale of scrap) 10,000/-
e. (Audit fees) 20,000/-
f. (Rent received) 45,000/-
g. (Bad debt.) 30,000/-
h. (Repairs) 15,000/-

13. Prepare balance sheet of Karnali Wool House for the fiscal year 2073/074 on the basis of the following particulars.

Rs.
a. (Capital) 11,58,000/-
b. (Bills payable) 72,000/-
c. (Goodwill) 37,000/-
d. (Furniture) 3,25,000/-
e. (Reserve fund) 70,000/-
f. (Pre-paid expenses) 60,000/-
g. (Net loss) 80,000/-
h. (Land) 7,98,000/-

Group 'C'

Give long answers to the following questions. [3x10=30]

14. Give an introduction of the Central Bank and explain its any six functions.

15. 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.

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

 (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)

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DR Gurung
A Learner (अज्ञान जस्तो ठूलो शत्रु अरु केही छैन।) 🙏🙏
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