Hello, Class 10 students! The SEE 2081 (2025) exam finished on March 27, 2025, and many of you are looking for the solutions to the Office Management and Accounting paper (RE-3011’B’). This subject is very important because it teaches you about accounting, office work, and money management. In this blog post, I will give you easy and simple answers to all the questions from the exam. These solutions will help you check your answers, learn better, and prepare for future studies. Let’s get started!
Click below to see Account Questions for SEE 2081
SEE 2081 (2025) Office Management and Accounting Solutions (RE-3011’B’)
Group A: Very Short Answer Questions (9 × 1 = 9)
1. Write any two objectives of office layout.
- To ensure efficient use of office space.
- To facilitate smooth workflow and communication among employees.
2. When was Nepal Bank established? Write in B.S.
Nepal Bank was established in 1994 B.S. (1937 A.D.).
3. Write the full form of VAT.
Value Added Tax.
4. In which part does record outstanding house rent in Balance Sheet?
Outstanding house rent is recorded under Current Liabilities in the Balance Sheet.
5. Write any two names of government offices that use central level accounting.
- Ministry of Finance.
- Office of the Auditor General.
6. What is the revenue accounting system?
The revenue accounting system is a method used by government offices to record, classify, and manage revenue-related transactions, ensuring proper tracking of income sources like taxes, fees, and grants.
7. Write any two examples of office store accounting.
- Recording the purchase of office stationery (e.g., pens, paper).
- Tracking the usage of office equipment (e.g., printers, computers).
8. Show the retention journal voucher at the time of retention cash deposited into Bank.
When retention cash is deposited into the bank, the journal voucher entry is:
- Debit: Bank A/c
- Credit: Retention A/c
Example: If retention cash of Rs. 10,000 is deposited:
Bank A/c Dr. 10,000
To Retention A/c 10,000
(Being retention cash deposited into the bank)
9. ‘Consolidated fund is the main account of the government.’ Give any one reason.
The consolidated fund is the main account because all government revenues, loans, and grants are deposited into it, and all expenditures (except a few exceptions) are withdrawn from it.
10. What is the apex auditing body in Nepal?
The apex auditing body in Nepal is the Office of the Auditor General.
11. Which package is known as a spreadsheet package?
Microsoft Excel is known as a spreadsheet package.
Group B: Short Answer Questions (5 × 4 = 20)
12. Write any five points to be considered while preparing a memo or tippani.
- Clarity: Ensure the memo is clear and concise, addressing the main purpose.
- Format: Follow the standard format with a proper heading, date, and recipient details.
- Facts: Include accurate data and facts to support the content.
- Language: Use formal and polite language suitable for official communication.
- Actionable Steps: Provide clear recommendations or actionable steps for the recipient.
13. Write any five importance of financial accounting in a business organization.
- Record Keeping: It helps maintain systematic records of financial transactions.
- Decision Making: Provides financial data for informed decision-making by management.
- Performance Evaluation: Enables businesses to assess profit, loss, and overall performance.
- Legal Compliance: Ensures compliance with tax laws and financial regulations.
- Stakeholder Trust: Builds trust with investors, creditors, and stakeholders by providing transparent financial reports.
14. The following information is available from P and P Company as on 30th Chaitra.
i. The cash book showed a balance of Rs. 50,000.
ii. A cheque of Rs. 5,000 was drawn but not presented for payment in Bank.
iii. Bank charge Rs. 500 charged by Bank but not entered in cash book.
iv. Cheque of Rs. 2,000 deposited into bank but not collected by the bank.
v. Interest on investment of Rs. 1,000 collected by bank but not entered in cash book.
Required: Bank reconciliation statement.
Bank Reconciliation Statement as on 30th Chaitra
| Particulars | Amount (Rs.) | Amount (Rs.) |
|---|---|---|
| Balance as per Cash Book | 50,000 | |
| Add: Cheque issued but not presented | 5,000 | |
| Add: Interest collected by bank | 1,000 | 6,000 |
| Adjusted Balance | 56,000 | |
| Less: Bank charges not recorded | 500 | |
| Less: Cheque deposited but not collected | 2,000 | 2,500 |
| Balance as per Bank Statement | 53,500 |
- Start with the cash book balance (Rs. 50,000).
- Add cheque issued but not presented (Rs. 5,000) and interest collected by the bank (Rs. 1,000), as these increase the bank balance.
- Subtract bank charges (Rs. 500) and cheque deposited but not collected (Rs. 2,000), as these decrease the bank balance.
- The final balance as per the bank statement is Rs. 53,500.
15. Rectify the following errors located after preparation of trial balance.
i. Salary paid of Rs. 20,000 was wrongly debited to house rent account.
ii. Sales book over recorded by Rs. 5,000.
Rectification Entries:
i. Salary paid wrongly debited to house rent account:
- Debit: Salary A/c Rs. 20,000
- Credit: House Rent A/c Rs. 20,000
(Being salary wrongly debited to house rent account, now rectified)
ii. Sales book over recorded by Rs. 5,000:
- Debit: Sales A/c Rs. 5,000
- Credit: Suspense A/c Rs. 5,000
(Being sales over recorded by Rs. 5,000, now rectified)
Explanation:
- For the first error, the salary expense should be recorded in the Salary A/c, not House Rent A/c, so we reverse the incorrect entry.
- For the second error, over-recorded sales inflate the Sales A/c, so we reduce it and use a Suspense A/c to balance the entry.
16. The following transactions are given from Education Development and Coordination Unit, Dailekha. The office has submitted a payment order to DTCO for paying the following expenditure.
(क) On 2059/08/09, issued payment order of Rs. 10,000 for house rent payment.
(ख) On 2059/08/06, issued payment order of Rs. 20,000 as advance to Section Officer, Haribol for purchasing furniture.
(ग) On 2059/08/20, issued payment order for employee remuneration for the month of Shrawan of Rs. 110,000 after deducting Provident Fund of Rs. 20,000 and Income Tax Rs. 1,000.
(घ) On 2059/08/24, the furniture advance of Section Officer Haribol Rs. 20,000 was cleared after submitted furniture bill.
(ङ) On 2059/08/30, the deducted amount of Provident Fund and Income Tax was deposited into the office.
Required: Journal Vouchers
Journal Vouchers:
(क) On 2059/08/09, for house rent payment:
House Rent A/c Dr. 10,000
To DTCO A/c 10,000
(Being payment order issued for house rent)
(ख) On 2059/08/06, for advance for furniture:
Advance to Haribol A/c Dr. 20,000
To DTCO A/c 20,000
(Being advance issued to Haribol for furniture purchase)
(ग) On 2059/08/20, for employee remuneration:
Salary A/c Dr. 110,000
To Provident Fund A/c 20,000
To Income Tax A/c 1,000
To DTCO A/c 89,000
(Being payment order issued for salary after deductions)
(घ) On 2059/08/24, for clearing furniture advance:
Furniture A/c Dr. 20,000
To Advance to Haribol A/c 20,000
(Being furniture advance cleared with bill submission)
(ङ) On 2059/08/30, for depositing Provident Fund and Income Tax:
Provident Fund A/c Dr. 20,000
Income Tax A/c Dr. 1,000
To Bank A/c 21,000
(Being Provident Fund and Income Tax deposited)
Explanation:
Each transaction is recorded as per double-entry accounting principles, with the DTCO A/c used for payment orders issued to the District Treasury Controller Office.
17. Un-cleared Furniture and Fixtures advance of Rs. 1,000.
Required: Statement of Expenditure
OR
Write any five functions of the Ministry of Finance.
Five functions of the Ministry of Finance:
- Formulating and implementing the national budget.
- Managing government revenue and expenditure.
- Overseeing fiscal policies and economic planning.
- Regulating financial institutions and markets.
- Administering tax policies and collection.
18. Write any five provisions for the operation of consolidated funds.
- All government revenues (taxes, fees, grants) must be deposited into the consolidated fund.
- Expenditures from the fund require approval through the appropriation act.
- It cannot be used for purposes other than those approved by the parliament.
- Emergency withdrawals require special legislative approval.
- The fund is managed by the Ministry of Finance under strict regulations.
19. What is internal control? Write any four objectives of it.
Internal control is a system of policies and procedures implemented by an organization to ensure the reliability of financial reporting, compliance with laws, and operational efficiency.
Objectives:
- To ensure the accuracy and reliability of financial records.
- To safeguard the organization’s assets from fraud or misuse.
- To ensure compliance with legal and regulatory requirements.
- To promote operational efficiency and effectiveness.
Group C: Long Answer Questions (3 × 8 = 24)
20. What is a Central Bank? Explain any five functions of it.
A Central Bank is the apex financial institution of a country responsible for regulating the monetary system, controlling money supply, and ensuring economic stability. In Nepal, the Central Bank is the Nepal Rastra Bank (NRB).
Five functions:
- Monetary Policy Implementation: Formulates and implements monetary policies to control inflation and stabilize the economy.
- Currency Issuance: Issues and manages the country’s currency, ensuring its availability and integrity.
- Banker to the Government: Manages the government’s accounts, provides loans, and handles public debt.
- Regulation of Banks: Supervises and regulates commercial banks to ensure financial stability.
- Foreign Exchange Management: Manages the country’s foreign exchange reserves and stabilizes the exchange rate.
21. The following is the trial balance of XYZ Company as on 31st Ashad 2081.
| Particulars | Debit Rs. | Credit Rs. |
|---|---|---|
| Opening Stock | 25,000 | |
| Purchase | 75,000 | |
| Carriage Inward | 10,000 | |
| Investment | 50,000 | |
| Bank | 67,000 | |
| Furniture | 25,000 | |
| Salary | 18,000 | |
| Carriage Outward | 15,000 | |
| Loan | 50,000 | |
| Capital | 100,000 | |
| Commission Received | 5,000 | |
| Sales | 130,000 | |
| Total | 285,000 | 285,000 |
Additional Information:
i. Closing stock Rs. 20,000.
ii. Outstanding salary Rs. 2,000.
Required:
- Trading Account
- Profit and Loss Account
- Balance Sheet
1. Trading Account for the year ended 31st Ashad 2081
| Particulars | Amount (Rs.) | Particulars | Amount (Rs.) |
|---|---|---|---|
| To Opening Stock | 25,000 | By Sales | 130,000 |
| To Purchase | 75,000 | By Closing Stock | 20,000 |
| To Carriage Inward | 10,000 | ||
| To Gross Profit c/d | 40,000 | ||
| Total | 150,000 | Total | 150,000 |
| Particulars | Amount (Rs.) | Particulars | Amount (Rs.) |
|---|---|---|---|
| To Salary | 18,000 | By Gross Profit b/d | 40,000 |
| To Outstanding Salary | 2,000 | By Commission Received | 5,000 |
| To Carriage Outward | 15,000 | ||
| To Net Profit c/d | 10,000 | ||
| Total | 45,000 | Total | 45,000 |
| Liabilities | Amount (Rs.) | Assets | Amount (Rs.) |
|---|---|---|---|
| Capital | 100,000 | Bank | 67,000 |
| Add: Net Profit | 10,000 | Investment | 50,000 |
| Adjusted Capital | 110,000 | Furniture | 25,000 |
| Loan | 50,000 | Closing Stock | 20,000 |
| Outstanding Salary | 2,000 | ||
| Total | 162,000 | Total | 162,000 |
- Trading Account: Gross profit is calculated by subtracting the cost of goods sold (Opening Stock + Purchases + Carriage Inward - Closing Stock) from Sales.
- Profit and Loss Account: Net profit is calculated by subtracting expenses (Salary, Outstanding Salary, Carriage Outward) from Gross Profit and adding other incomes (Commission Received).
- Balance Sheet: Assets and liabilities are balanced, including adjustments for outstanding salary and closing stock.
22. The following transactions are taken from District Post Office, Kapilbastu. The office has submitted payment order to DTCO and DTCO paid the expenditure at the end of the same month.
- On 2059/08/09 (Bhadra 1): Issued payment order of Rs. 50,000 for purchase of computer.
- On 2059/08/14 (Bhadra 8): Advance paid for furniture purchase to Section Officer, Shri Raju Lama of Rs. 80,000.
- On 2059/08/20 (Bhadra 20): Section Officer, Raju Lama’s furniture advance of Rs. 80,000 cleared by bill of Rs. 95,000 for purchase made by himself.
- On 2059/08/22 (Bhadra 22): Salary payment order for the month of Bhadra Rs. 440,000 after deducting Provident Fund Rs. 80,000, Income Tax Rs. 10,000, and Citizen Investment Trust Rs. 50,000, and advance Rs. 10,000 issued.
- On 2059/08/28 (Bhadra 28): Received payment release through DTCO for the different expenditure made for the month of Bhadra.
Required: Bank Cash Book (A.G.F. No. 209)
Bank Cash Book (A.G.F. No. 209)
| Date | Particulars | Voucher No. | Debit (Rs.) | Credit (Rs.) | Balance (Rs.) |
|---|---|---|---|---|---|
| 2059/08/09 | Computer Purchase (DTCO) | 50,000 | (50,000) | ||
| 2059/08/14 | Advance to Raju Lama (DTCO) | 80,000 | (130,000) | ||
| 2059/08/20 | Furniture Purchase (Clearing Advance) | (130,000) | |||
| 2059/08/22 | Salary Payment (DTCO) | 290,000 | (420,000) | ||
| 2059/08/28 | Payment Release (DTCO) | 420,000 | 0 |
- The bank cash book starts with a zero balance.
- Each payment order issued to DTCO (computer purchase, advance, salary) is recorded as a credit (outflow).
- The salary payment is Rs. 440,000 after deductions (Provident Fund, Income Tax, CIT, and advance), so the net amount paid is Rs. 290,000 (440,000 - 80,000 - 10,000 - 50,000 - 10,000).
- The furniture advance is cleared, so no additional cash outflow occurs on 2059/08/20.
- On 2059/08/28, DTCO releases the payment of Rs. 420,000 (total of all expenditures), bringing the balance back to zero.
Additional Questions (Or)
17. (Alternative) Following transactions are taken from District Post Office, Kapilbastu. (Same as above)
Required: Journal Vouchers
Journal Vouchers:
1. On 2059/08/09, for computer purchase:
Computer A/c Dr. 50,000
To DTCO A/c 50,000
(Being payment order issued for computer purchase)
2. On 2059/08/14, for advance for furniture:
Advance to Raju Lama A/c Dr. 80,000
To DTCO A/c 80,000
(Being advance issued to Raju Lama for furniture purchase)
3. On 2059/08/20, for clearing furniture advance:
Furniture A/c Dr. 95,000
To Advance to Raju Lama A/c 80,000
To DTCO A/c 15,000
(Being furniture advance cleared with bill submission, additional Rs. 15,000 paid)
4. On 2059/08/22, for salary payment:
Salary A/c Dr. 440,000
To Provident Fund A/c 80,000
To Income Tax A/c 10,000
To Citizen Investment Trust A/c 50,000
To Advance A/c 10,000
To DTCO A/c 290,000
(Being payment order issued for salary after deductions)
5. On 2059/08/28, for payment release by DTCO:
DTCO A/c Dr. 420,000
To Bank A/c 420,000
(Being payment released by DTCO for expenditures)
Explanation:
The journal vouchers are recorded as per double-entry accounting, with DTCO A/c used for payment orders and settlements.
18. (Alternative) Furniture purchase of Rs. 30,000 was wrongly debited to purchase account. Purchased goods of Rs. 3,000 from Shyam on credit was wrongly recorded in sales book.
Required: Rectify the errors.
Rectification Entries:
1. Furniture purchase wrongly debited to purchase account:
Furniture A/c Dr. 30,000
To Purchase A/c 30,000
(Being furniture purchase wrongly debited to purchase account, now rectified)
2. Purchased goods recorded in sales book:
Purchase A/c Dr. 3,000
Sales A/c Dr. 3,000
To Shyam A/c 6,000
(Being purchase wrongly recorded in sales book, now rectified)
Explanation:
- The first error moves the Rs. 30,000 from Purchase A/c to Furniture A/c.
- The second error corrects the sales book entry by debiting Purchase A/c and Sales A/c to reverse the incorrect entry and crediting Shyam A/c as a creditor for the purchase on credit.
19. What is alphabetical filing? Mention any four advantages and disadvantages of it.
Alphabetical filing is a method of organizing records or documents in the order of the alphabet, typically by name, subject, or title.
Advantages:
- Easy to understand and implement.
- Quick retrieval of records if the name is known.
- Suitable for small organizations with limited records.
- Requires minimal training for staff.
Disadvantages:
- Can become inefficient for large volumes of records.
- Risk of misfiling due to similar names or spelling errors.
- Not suitable for complex filing needs (e.g., by date or number).
- Time-consuming to reorganize when new records are added.
20. Write any five similarities between business and government accounting.
- Both use double-entry bookkeeping to record transactions.
- Both prepare financial statements to summarize financial activities.
- Both aim for accuracy and transparency in financial reporting.
- Both are subject to audits to ensure compliance and accountability.
- Both follow accounting standards (e.g., GAAP for businesses, government accounting standards for public entities).
21. The detail of expenses of District Health Office, Dhanusha is provided.
| B.H. No. | Name of Budget Sub-heads | Annual Appropriation (Rs.) | Expenditure up to Magh (Rs.) | Expenditure of Falgun (Rs.) |
|---|---|---|---|---|
| 21111 | Salary | 400,000 | 120,000 | 30,000 |
| 22311 | Office Material Expenses | 100,000 | 30,000 | 10,000 |
| 31123 | Furniture and Fixtures | 50,000 | 10,000 | 5,000 |
| 22211 | House Rent | 40,000 | 7,000 | 3,000 |
| 22612 | Travelling Expenses | 60,000 | 20,000 | 10,000 |
Required: Statement of Expenditure
Statement of Expenditure of District Health Office, Dhanusha
| B.H. No. | Particulars | Annual Appropriation (Rs.) | Expenditure up to Magh (Rs.) | Expenditure of Falgun (Rs.) | Total Expenditure (Rs.) | Balance (Rs.) |
|---|---|---|---|---|---|---|
| 21111 | Salary | 400,000 | 120,000 | 30,000 | 150,000 | 250,000 |
| 22311 | Office Material Expenses | 100,000 | 30,000 | 10,000 | 40,000 | 60,000 |
| 31123 | Furniture and Fixtures | 50,000 | 10,000 | 5,000 | 15,000 | 35,000 |
| 22211 | House Rent | 40,000 | 7,000 | 3,000 | 10,000 | 30,000 |
| 22612 | Travelling Expenses | 60,000 | 20,000 | 10,000 | 30,000 | 30,000 |
| Total | 650,000 | 187,000 | 58,000 | 245,000 | 405,000 |
- Total Expenditure = Expenditure up to Magh + Expenditure of Falgun.
- Balance = Annual Appropriation - Total Expenditure.
The SEE 2081 (2025) Accounting solutions are very helpful for Class 10 students. They show you the right way to solve accounting questions and understand office management. By studying these answers, you can improve your marks and learn skills for jobs in accounting or government offices. If you found this blog useful, share it with your friends and leave a comment below. Good luck with your SEE results!
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