Students and Teachers Forum

1. The errors and mistakes which are committed in recording or posting the transactions due to carelessness, lack of accounting knowledge or bad intention of the staffs are called ______.

"accounting .....

2. What is the full form of GAAP?

"Generally Accepted Accounting .....

3. Errors are ______ in accounting processes.

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4. The act of keeping folders in a drawer in a standing position with the support of one another is called ______.

"vertical .....

5. Horizontal filing is also known as ______.

"flat .....

6. A type of filing under which the files or folders are kept in drawers in horizontal or sleeping position is known as ______.

"horizontal .....

7. The act of collecting and preserving the letters and documents of the temporary nature in a box in a loose position is known as ______.

"box .....

8. The systematic process of collection and preservation of all letters and documents relating to a particular case is called ______.

"misil .....

9. Which one of them is the method of filing?

"All the options are .....

10. The way of arranging files in a drawer or cabinet on the basis of geographical regions is called ______.

"geographical .....

11. The way of arranging files in a drawer or cabinet according to the subject of the document is called ______.

"subject .....

12. The way of filing under which the files of the individuals or organizations are arranged in the drawer in the numerical order as 1, 2, 3, 4, etc. is called ______.

"numerical .....

13. The way of arranging files or folders with the name of correspondents in drawers or cabinets in alphabetical order is called ______.

"alphabetical .....

14. Which one of them is not the importance of indexing?

"Indexing helps to arrange a small number of files in a drawer or .....

15. An index card is ______.

"all the options are .....

16. Indexing is a part of ______.

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17. Which one of them saves the valuable time and efforts of the staffs?

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18. A report prepared by the students during or after the completion of a study on the basis of the investigation over a specific subject is known as ______.

"an academic .....

19. A report prepared by the government authority to prove the information of its plans and achievement for its own purpose or public knowledge is known as ______.

"a government .....

20. A report prepared by an organization or association to provide the information of activities performed during the particular year is known as ______.

"an annual .....

21. A report prepared by a specific committee or commission to provide information about their finding, facts and suggestions after the completion of investigation and research is known as ______.

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22. A report prepared by an auditor to provide the information and facts revealed after the examination of books of accounts of an organization is known as ______.  

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23. Which one of them is not the objective of report writing?

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24. A historical statement which presents performance, progress, achievements and problems of the organization is known as ______.

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25. “Bank is an institution which collects money from those who have it to spare and who are saving it out of their income and lends this money out to those who require it.” Who said this?

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26. A financial institution, which deals with money is called ______.

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27. The word 'Banco' means ______.

"a place for keeping, lending and exchanging .....

28. The word bank is derived from the Italian word ______.

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29. The word bank is derived from the ______.

"Italian .....

30. How many types of books were used under Syaha Sresta Pranali?

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31. How many types of accounting systems have been used in Nepal?

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32. The budgeting system was started Nepal in ______.

"2008 .....

33. Office of Kitabkhana was established for recording the_______.

"salary paid to the employees of government of .....

34. When was the Laldhahha introduce in Nepal?

"1871 .....

35. In which period, Laldhadda was introduced?

"Shah .....

36. Government accounting was first introduced in Nepal in ______.

"Lichhavi .....

37. The government accounting system largely depends upon the ______.

"all the options are .....

38. What is the AGF No. of Monthly Statement?

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39. The monthly statement does not include ______.

"final .....

40. Monthly statements are prepared to ______.

"all the options are .....

41. Monthly statements are prepared by the operating level offices at the ______.

"end of every .....

42. Which one them is the objective of monthly statement?

"All the options are .....

43. An account, which is related to incomes and expenses is known as ______.

"a nominal .....

44. Which one of the following is not the objective of journal voucher? 

"To hide detailed information about the financial transactions of government .....

45. Which one of them is not the objective of journal voucher?

"To make temporary record of financial transactions of government offices in sequential .....

46. Journal voucher is important document of government because it ______.  

"all the options are .....

47. What is the full form of AGF?

"Auditor General .....

48. All the transactions which do not affect cash, bank, budget expenditure and advance accounts are posted as per ______ on debit and credit column of the miscellaneous account.

"journal .....

49. A statement, which keeps the record of cash receipts and payments made through bank is called ______.

"bank cash .....

50. Bank cash book prepared under AGF No. ______.

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