Shree Gauri Shankar Higher Secondary School
Nijgadh-8, Bara
Third Terminal Examination -
2072
Subject : Office Practice and
Accountancy
Class: 10 (Ten) Time: 2 hr. 15 mins. F.M/P.M-75/24
Group A
Very short
answer questions:
1. (What
is the full form of ATM)
2.
(What
is dishonour of cheque?)
3.
(How is closing
stock adjusted in final account?)
4.
(Which office
prepares accounting forms used in government office?)
5.
(What are different types of
account included in Bank Cash Book?)
Group
B
Short
answer questions:
6.
(What is
resolution? What are the differences between simple and special resolution?)
7.
(What
is alphabetical filing? Write any four advantages and disadvantages of it.)
8. (What is foreign trade? Write any four
method of foreign trade.)
9. (Prepare
Trial Balance of Ghimire Company from the following information as on 31st
Dec 2015.)
(purchase) 600000 (opening stock) 20000
(sales) 950000 (bills receivable) 210000
(land) 350000 (bills payable) 200000
(discount
received) 600000 (cash) 140000
(capital) 230000
10. . (Prepare profit and loss account of
Gaurav Books Simara, as on 31st Ashadh 2071 from the following
balance of accounts.)
Gross profit 200000
Salary 2000
Carriage outward 5000
Audit fees - 10000
House rent received 30000
Repair and maintenance 2000
Bad debt Recovered - 4000
Discount 1000
Legal charge 500
11. (Prepare
balance sheet from the following information of Garima Trading Concern as on 31st
Chaitra 2071.)
(Land and building) 150000
(Capital) 800000
(Cash)
250000
(Motor)
300000
(General Reserve) 200000
(Net profit) 250000
(Bank)
450000
(Creditors)
200000
(Debtors)
200000
(Closing stock) 100000
12. (What are the
differences between business accounting and Government accounting?)
13. (What is budget sheet? Explain
its parts.)
Group C
Long Answer
questions:
14. (What is
insurance? Explain any four types of life insurance.)
15. (Prepare
Goswara Voucher (AGF No 10) on the basis of following transaction of District
Education Office, Bara)
i. On
Shrawan 1: Received bank order and budget release order of Rs. 500000.
ii. On
Shrawan 10: A cheque of Rs. 40000 was issued to XYZ Co. for purchasing Laptop.
iii. On
Shrawan 15: Petty cash fund of Rs. 2000 was established under the response of
office assistant Rambhakta.
iv. On
Shrawan 20: A cheque of Rs. 250000 issued as advance to the section office
Shree Rajan Gautam for the purchase of Motorcycle.
v. On Shrawan 30:
Out of the total salary for the month of Shrawan Rs. 220000 a sum of Rs. 40000
and income tax of Rs. 10000 were deducted and balance was paid through cheque.
16. (Prepare
statement of expenditure for District Education Office Arghkhanchi for the
month of Bhadra from the following particulars.)
Budget Head
|
Annual
budget
|
Expenses
upto Shrawan
|
Expenses of
Bhadra
|
|
21111
|
Salary
|
600000
|
150000
|
45000
|
22111
|
Water and electricity
|
50000
|
12000
|
4000
|
22211
|
Fuel
|
25000
|
6000
|
2000
|
22531
|
Medicine purchase
|
15000
|
3000
|
1000
|
29311
|
Furniture and fixture
|
40000
|
8000
|
3000
|
29511
|
Machinery and equipment
|
20000
|
5000
|
2000
|
Total
|
750000
|
184000
|
57000
|
|
Additional Information:
i.
Revolving fund balance Rs. 90000
ii.
Unclear advance in machinery Rs. 4000
iii.
Petty cash fund Rs. 5000.
Required:
Monthly statement of expenditure.
********* Best of Luck
*********