Sub. code 1021
NEB — GRADE X
SET 3
Model Question
Accounting Question Paper SET 3 (Model Question)
The candidates are required to give their answers in their own words as far as practicable. The figures in the margin indicate full marks.
Pass Marks : 32
सबै प्रश्नको उत्तर दिनुहोस् । (Attempt All Questions)
This model question question paper is for Class 10 Accounting, SET 3 (subject code 1021), carrying full marks of 75 with a pass mark of 32, to be completed within 3 Hours. Answers with step-by-step solutions are available for every question below.
Group A
Answer the following Question in One Sentence
What do you mean by office management?
Write any two types of insurance.
Write down the full form of NAS.
Write any two examples of intangible assets.
Write any two charts of government accounting.
Who does the internal audit of government office?
Write any two importance of store accounting.
Show the retention journal voucher at the time of retention cash Rs. 40,000 deposited into bank.
What do you mean by consolidated fund of local government?
Write any two importance of auditing.
Write any two uses of Microsoft word.
Group B
Give Short Answer to The Following Question
What is proposal? Explain its types with examples.
Define tax. Explain its types with examples.
The following information is available from P and P Company as on 30th Shrawan:
i. The cash book showed balance of Rs. 80,000
ii. Cheque issued but not presented for payment Rs. 30,000
iii. Service charge of Rs. 1,000 charged by bank but not entered in cash book
iv. Cheque of Rs. 10,000 deposited into bank but not collected by the bank
v. Bank provided dividend Rs. 5,000 but not recorded in cash book
Required: Bank reconciliation statement
The following errors were detected before the preparation of trial balance.
i. Salary of Rs. 20,000 paid to Sharma has been debited to his personal account.
ii. Sales book under recorded by Rs. 200
iii. Purchase of furniture of Rs. 40,000 has been recorded through purchase account
iv. Purchase of goods of Rs. 3,000 from Dinesh has been wrongly recorded as sold to Dipesh.
What is filing? Explain any four methods of filing.
Explain any five bases of government accounting operation.
The detail of expenses of Mangsir of Education Development and Coordination Unit, Sarlahi is provided.
Budget head No. | Name of Budget Sub-heads | Annual appropriation (Rs.) | Expenditure up to Kartik (Rs.) | Expenditure of Mangsir (Rs.) |
21111 | Employee remuneration | 6,000,000/- | 30,000/- | 50,000/- |
21131 | Local allowance | 75,000/- | 25,000/- | 5,000/- |
22111 | Water and electricity | 300,000/- | 105,000/- | 25,000/- |
31123 | Furniture and fixture | 180,000/- | 60,000/- | 60,000/- |
28142 | House rent | 80,000/- | 36,000/- | 40,000/- |
Total | 12,350,000/- | 2,56,000/- | 1,80,000/- |
Additional information: (a) Uncleared furniture and fixtures Rs. 3,000/-
Required: Statement of expenditure
Write any five functions of District Treasury Comptroller Office.
Write any five provisions for the operation of consolidated funds.
Describe the office packages used in office operation.
Group C
Give Long Answer Question Answer
What is commercial bank? Explain its six functions.
The following is the trial balance of B & B Company as on 31st Ashad 2082.
Particulars | Debit amount Rs. | Particulars | Credit amount Rs. |
Opening stock | 45,000 | Sales | 4,000,000 |
Purchases | 1,98,000 | Discount received | 2,000 |
Carriage | 2,000 | Capital | 1,50,000 |
Machinery | 1,41,000 | Creditors | 48,000 |
Cash | 14,000 | ||
Debtors | 1,67,000 | ||
Wages | 14,000 | ||
Insurance | 3,000 | ||
Salary | 16,000 | ||
Total | 6,000,000 | Total | 6,000,000 |
Additional information
i. Closing stock Rs. 40,000
ii. Prepaid salary Rs. 1,000
Required:
Trading account
Profit and loss account
Balance sheet
The following transactions are given from District Administration Office, Tanahun. The office has submitted a payment order to DTCO for paying the following expenditure.
(a) 2081/04/04: Issued payment order of Rs. 15,000 for the payment of Telephone and internet.
(b) 2081/04/08: Issued payment order of Rs. 28,000 as an advance to Accountant Hari Prasad for purchasing office materials.
(c) 2081/04/15: Accountant Hari Prasad submitted the office material purchase bill of Rs. 28,000 and cleared his advance.
(d) 2081/04/25: Employee remuneration for the month of Shrawan of Rs. 3,60,000 has been distributed through payment order after deducting provident fund of Rs. 60,000, income tax Rs. 3,000 and citizen investment fund Rs. 10,000.
(e) 2081/04/30: The deducted amount of provident fund, income tax and citizen investment trust were deposited into concerned office.
Required: Journal voucher
The following transactions are taken from District Administration Office, Kaski. The office has submitted payment order to DTCO and DTCO paid the expenditure at the end of the same month.
(a) 2082/04/01: Issued a payment order of Rs. 30,000 for house rent.
(b) 2082/04/07: Issued a payment order of Rs. 45,000 as an advance to section officer Shree Shrestha to purchase machinery,
(c) 2082/04/08: Advance cleared of Shree Shrestha as he submitted the bill of Rs. 45,000 for the purchase of office equipment.
(d) 2082/04/25: Out of total employees remuneration Rs. 6,60,000, deducted provident fund Rs. 1,20,000, income tax Rs. 25,000, social security tax Rs. 4,500 and balance were distributed through payment order.
(e) 2082/04/30: Received payment release through treasury and comptroller office.
Required: Bank cash book-AGF No. 209
Paper Overview & Analysis
SET 3
Year
Model Question
Type
75
Full Marks
32
Pass Marks
3 Hours
Duration
22
Question Items
Question Type Breakdown
Group Breakdown