Solution: Trial Balance As on 31st Ashadh S. No. Heads of Account LF Debit balance Credit balance 1. Capital 1,25,000 2. Sales 3,60,000 3. Purchase 2,00,000 4. Discount 2,000 5. Salary 70,000 6. .....

Solution: Trial Balance As on 31st Ashadh S. No. Heads of Account LF Debit balance Credit balance 1. Opening Stock 10,000 2. Purchases 20,000 3. Sales 36,000 4. Sundry debtors 5,000 5. Sundry creditors .....

Journal voucher is known as primary book of accounts because all the financial transactions of government offices are first of all recorded on it. It is also called the book of original .....

Journal voucher is a primary document of government offices which is used for keeping the systematic & chronological record of financial transactions under the prescribed format of office of the auditor .....

All the accounts of government offices must be closed at the end of each fiscal year. The main accounts to be closed at the end of the fiscal year are bank account, total budget expenditure account, petty cash fund account, advance account, imprest .....

The following are the accounts involved in bank cash book: Cash account Bank account Budget expenditure account Advance account Miscellaneous account .....

Solution: Trial Balance As on 31st Ashadh S. No. Heads of Account LF Debit balance Credit balance 1. Capital 50,000 2. Bank 30,000 3. Cash 15,000 4. Bills payable 10,000 5. Land and building 45,000 6. .....

A trial balance is a statement of debit & credit balance of the ledger accounts which is prepared in order to prove the arithmetical accuracy of the books of account. It is prepared after the preparation of various personal, real & nominal .....

Solution: Trial Balance As on 31st Ashadh S. No. Heads of Account LF Debit balance Credit balance 1. Opening stock 10,000 2. Furniture 15,000 3. Purchases 30,000 4. Salary 15,000 5. Sales 50,000 6. .....

The trial balance can be prepared on daily or monthly or yearly basis as per the requirement of the business. It is prepared on a given date in a separate sheet of paper. It is prepared either using total method or balance method or compound method. .....

Filing is the process of collecting, classifying, arranging and preserving the official records for their quick delivery and availability. It is the part of record management. It is the system of keeping records so systematically that they are .....

The main objectives of bank cash book are as follows: To make systematic and permanent record of all cash and banking transactions. To control over cash and banking transactions effectively. To show the position of cash account, bank account, budget .....

Bank cash book is a multi-column ledger prepared by operating level offices of the government of Nepal to maintain the record of cash & banking transaction under AGF No. 5. It is a statement, which keeps the record of cash receipts and payments .....

The following are the advantages of trial balance: It verifies the arithmetical accuracy of recording and posting of financial transactions. It facilitates for preparing final accounts. It helps in locating, preventing and rectifying errors and .....

A trial balance is a statement of debit andcredit balance of the ledger accounts which is prepared in order to prove the arithmetical accuracy of the books of .....

Filing is an important function of an office. The success of the business largely depends upon good filing system. Filing is the storehouse of records not only for safety but also for locating them easily and quickly at the time of necessity. The .....

Filing is the process of collecting, classifying, arranging and preserving the official records for their quick delivery and availability. It is the part of record management. It is the system of keeping records so systematically that they are .....

Filing is the process of collecting, classifying, arranging and preserving the official records for their quick delivery and availability. It is the part of record .....

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The office should consider the following points for effective office procedures: - The office should perform its work in an easy and simple manner. The office should perform its work in an effective and efficient manner. The office should perform .....

A tippani is a written statement on a particular subject prepared by the lower level officer to get a decision to perform a specific job from the authorized .....

The act of writing a tippani on a given subject in a systematic manner is called drafting a .....

The following points should be considered while drafting tippani for getting administrative decisions: - It should state the topic or subject clearly. It should state the related facts, information, rules and regulations and policies in sequential .....

The following are the main objectives of a tippani: - To share the present problem or situation of the office among the executives. To collect the related facts, information, opinion and suggestions from all the concerned authorities on a given .....

An office procedure is an act of getting decisions from the authorized level in order to perform the specific official jobs or to solve the specific .....

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"Always use medicine according to your .....

"Use of prescribed .....

"All the answers are .....

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"The use of cream, powder, oil, etc. may sometimes prevents from dust and sun .....

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"Consumer .....

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"It does not gives the knowledge of the existing laws and protection of their consumer .....

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"Use of Raw .....

"characteristics of food that is acceptable to .....

"Love and .....

"To ensure to continuous supply of blood from the mother, the infant should be kept upward the level of uterus and tied to the umbilical .....

"3 .....

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"Mothers .....

"It does not protects the reproductive rights and creates happy .....

"circulatory .....

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