n]vf tyf n]vf k|0ffnL s[i0f lg/f}nf -rf6{8{ PsfpG6]G6_

! n]vfM kl/ro / l;4fGt

n]vfsf] kl/ro (Introduction of Accounting):
 n]vf eg]sf] Joj;fosf] efiff tyf cfly{s sf/f]jf/sf] bk{0f xf] . -Accounting is the language of business and
mirror of financial transaction).
 n]vf eg]sf] cfly{s sf/f]jf/sf ;fGb{les sfuhft ;+sng u/L] a}1flgs / Jojl:yt 9+uaf6clen]v /fVg], juL{s/0f
ug]{, ;f/f+z lgsfNg] / ;/f]sf/jfnf ;dIf ;"rgf k|jfx ug{sf] lgldQ ljQLoljj/0f tof/ kfg]{ sfo{ k|s[of xf] .
 n]vfdf k|rlnt l;4fGt (Generally Accepted Accounting Principles)leq /xL Book keeping sf] sfd ul/G5
.To;sf/0f o;nfO{ ;fdflhs lj1fg eGg'kb{5 eg] ljQLo ljj/0f tof/ kfg]{ z}nL ;+:yf tyf sf/f]jf/sf] k|s[lt cg';f/
km/s km/s (Unique)x'g] x'“bf n]vfnfO{ snf eGg] ul/G5 .
 t;y{, k|rlnt sfg'g adf]lhd ePsf cfly{s sf/f]jf/sf] Aoxf]/f b]lvg] u/L /flvPsf clen]v,alxvftf, k|lta]bg tyf
sfuhftsf] ;dli6 g} n]vf xf] .
 n]vf k|0ffnLnfO{ Input, Processing & Output sf] cfwf/df ;d]t ljZn]if0f ul/G5 M
Input Process Output
Financial transaction Journal Voucher Income Statement
Relevant documents Ledger Balance Sheet
Rules and Regulation Trial Balance Statement of change in equity
Cashflow statement
Notes to accounts
n]vf k|0ffnLsf l;4fGtx¿ (Principles of accounting):
n]vf k|0ffnLdf c·Ls[t ul/Psf cjwf/0ffx¿nfO{ n]vfsf l;4fGt elgG5 . n]vfsf l;4fGtdf :jLsf/ ul/Psf n]vfª\sg ug]{
cfwf/nfO{ Generally Accepted Accounting Principle (GAAP) elgG5 h'g b]xfo adf]lhd
5g\ .
d'b|fdfkgsf] cjwf/0ff (Money measurement Concept):
df}lb|s O{sfO{ tyf d"Nodf AoQm ul/Psf] cfly{s sf/f]jf/sf] dfq clen]v /fVg'kg] / b]zsf] k|rlnt sfg'gaf6 :jLsfo{tf kfPsf]
d'b|fdf n]vf /fVg'kg]{ laifog} d'b|fdfkgsf] cjwf/0ff xf] .
Jofj;foLs ;+:yfsf] cjwf/0ff (Business entity concept):
Joj;fo / nufgLstf{ -dflns_ km/s x'g\ eGg] l;4fGt g}Jofj;foLs ;+:yfsf] cjwf/0ffxf] . k|fs[lts JolQm / s[ltdJolQmsf]
aLrdf ePsf sf/f]jf/nfO{ Ps} ¿kdf lng' x'“b}g . Joj;fodf dflnsn] u/]sf] nufgLnfO{ Aoj;fon] lkmtf{ ug'{kg]{ bfloTj cyf{t
k"“hLsf] ¿kdf / Jofj;foaf6 dflnsn] lgsfn]sf] /sd nfO{ Drawingsf] ¿kdf /fvL n]vfª\sg ug'{kg]{ l;4fGtnfO{ Jofj;foLs
;+:yfsf] cjwf/0ffelgG5 .
Psf]xf]/f] n]vf k|0ffnLsf] cjwf/0ff (Single entry concept):
sf/f]jf/df l4kIfLo k|efj(double effect)x'g] ;DjGwL lgodx¿sf] kfngf gu/L k|of]udf cfPsf] n]vf ljlwg} Psf]xf]/f] n]vf
k|0ffnL xf] . o;nfO{ ck"0f{ n]vf k|0ffnL klg elgG5 . o; ljlwdf sf/f]jf/sf] Ps kIfLok|efjnfO{ dfq Wofg lbg] ul/G5 . Psf]xf]/f]
n]vf k|0ffnLdf jf:tljs vftfsf] gub afx]ssf sf/f]jf/ /cjf:tlas vftfsf] clen]v /flvb}g .
gub sf/f]jf/sf] cjwf/0ff (Cash basis concept):
gub tyf a}+s dfkm{t ePsf sf/f]jf/nfO{ dfq ;d]6]/ tof/ kfl/g] n]vf ljlwnfO{ g} gubdf cfwfl/t n]vf k|0ffnL elgG5 . cfDbfgL
/ vr{ Plsg ePsf] ;fy} ;DklQ / bfloTj ;[hgf ePsf] cjlw jf cfly{s aif{df sf/f]jf/sf] n]vfª\sg gu/L h'g cf=j=df gub
n]vf tyf n]vf k|0ffnL s[i0f lg/f}nf -rf6{8{ PsfpG6]G6_

k|fKtL jf e'QmfgL ul/G5 ;f] cjlwdf dfq sf/f]jf/sf] n]vfª\sg ug]{ lx;fjn] cEof; ul/g] n]vf k|0ffnL g} gubdf cfwfl/t n]vf
k|0ffnL xf] .
k|f]befjL cjwf/0ff (Accrual basis concept):
/sd k|fKt ug]{ clwsf/ / e'QmfgL ug'{kg]{ bfloTj l;h{gf x'g] ljlQs} ;f]xL cfly{s aif{leq jf ;dodf clen]v /fVg] u/L k|of]u
ul/g] n]vf k|0ffnL g} k|f]befjL n]vf k|0ffnL xf] . gubsf] k|fKtL / ;f] sf] e'QmfgLnfO{ dfq cfwf/ gdfgLlng'kg]{ / lbg'kg]{ l;4fGtsf
cfwf/df lja/0fnfO{ ;d]6]/ n]vfª\sg ug]]{ ljlwnfO{ k|f]befjL n]vf k|0ffnL
elgG5 .
bf]xf]/f] n]vf k|0ffnLsf] cjwf/0ff (Double entry concept):
n]vf clen]vg ubf{ x/]s cfly{s sf/f]jf/sf] ljk/Lt t/ a/fj/L k|efjx'g'kb{5 eGg] dfGotf /fVg] k|0ffnLnfO{ bf]xf]/f] n]vf k|0ffnL
elgG5 .cfly{s sf/f]jf/sf] 8]la6 / qm]l86 k|efj a/fa/L kfg]{ u/L clen]v /flvg] lalw g} bf]xf]/f] >]:tf k|0ffnLxf] .
lg/Gt/tfsf] cjwf/0ff (Going concern concept):
;+:yf cljl5Gg ¿kdf cgj/t 9+un] rln/xG5 / dflg;sf] h:tf] cfo' geO bL3{sfn;Dd Joj;fo rN5 eGg] dfGotf /fVg]
cjwf/0ffnfO{ lg/Gt/tfsf] cjwf/0ff elgG5 . o; cjwf/0ffdf sf/f]jf/nfO{ cNksfnLg, bL3{sflng eg]/auL{s/0f ug'{kb{5.
;+:yfdf AolQm km]l/g ;Qm5 t/ ;+:yfsf]cl:tTjdf s'g} km/s kb}{g eGg] ;f]r]/ nfut lalwdf (cost model)n]vfª\sg ug'{kb{5
eGg] dfGotf of] l;4fGtsf] /x]sf]x'G5 .
le8fgsf] cjwf/0ff (Matching concept):
Joj;fodf ePsf] vr{ / ;f] vr{af6 ePsf] cfDbfgLnfO{ ;f]xL cjlwdf n]vfª\sg ug]{ cjwf/0ffnfO{ g} le8fgsf] cjwf/0ff
elgG5 . pbfx/0fsf nflu x|f;s§L, ljqmL sld;g tyf Hofnf cflb vr{ / tL vr{sf kl/k"/s s|dzM crn ;DkQL / ljqmL
/sdsf] n]vfª\sg olxcjwf/0ff adf]lhd ug]{ ul/G5 .
k/Dk/fut nfutsf] cjwf/0ff(Historical cost concept):
ahf/ d"NonfO{ cfwf/ gdfgL vl/b d"Nodf n]vf /fVg'kg] / original cost price nfO{ g} n]vfsf] cfwf/ agfpg'kg]{ dfGotf g}
k/Dk/fut nfutsf] cjwf/0ff xf] .
n]vf -cfly{s_ aif{sf] cjwf/0ff (Accounting period concept):
lglZrt cjlw cyf{t afx| dlxgfsf] cjlwnfO{ Ps cfly{s aif{ dfg]/ ;f]lx adf]lhd clen]vg ug'{kg]{ dfGotfnfO{ g} n]vf
cjlwsf] cjwf/0ff elgG5 .
k|flKtsf] cjwf/0ff (Realization concept):
ljQLo sf/f]af/ kZrftx'g] 36gf eP dfq n]vf /fVg'kg]{, ;+efjgfsf] cfwf/df n]vfª\sg ug{ gx'g] dfGotf g} k|flKtsf]cjwf/0ff
xf] . h:tM} u|fxsaf6 clu|d e'QmfgL k|fKt x'“b}df cfDbfgL gn]Vg] t/ ;fdfg 9'jfgL k|s[ofdf uPkZrft dfq cfDbfgL hgfpg] .
;+s'rgsf/L ;f]r -Conservatism)
cfDbfgLnfO{ lglZrttfsf] cfwf/df / vr{nfO{ ;+efjgfsf] cfwf/df n]vf /fVg'kg]{ dfGotf g} Conservatismxf] .
Ps¿ktf -Consistency):
lautdf h:tf] n]vf ljlw cjnDjg ul/Psf] xf] ;f]lx lawL / tl/sfnfO{ lg/Gt/tf lbg'kg]{ / cfsl:ds¿kdf n]vf ljlw kl/at{g
ug{ gx'g] dfGotf g} Ps¿ktf xf] .
k|sfzg÷k"0f{ kf/blz{tf (Full disclosure):
;/f]sf/jfnfn] a'em\g] u/L n]vfsf l6Kk0fL ;lxt cfjlws ¿kdf ljQLo k|lta]bg k|sfzg ul/g' kb{5
eGg] dfGotf g} disclosure concept xf] .
cf}lrTotf(Materiality):
n]vf tyf n]vf k|0ffnL s[i0f lg/f}nf -rf6{8{ PsfpG6]G6_

k|rlnt cfwf/df ul/g]n]vfª\sgsf] l;4fGt eGbf s]xL km/s n]vfª\sg ubf{ To;n] ;f/e"t ¿kdf n]vfª\sgsf] cjwf/0ffnfO{
km/skfg'{x'b}g eGg] dfGotfnfO{ cf}lrTotfsf] cjwf/0ff elgG5 . h:t} clt sd df]n kg]{ l:y/ ;DklQnfO{ l;w} vr{ n]vL Balance
Sheet dfgn]v] klg ;du| ljQLo ljj/0fdf vf;} km/s kb}{g . t/ 7"nf] df]n kg]{ l:y/ ;DkQL 5 eg] To;f] ug{ of] l;4fGtn] lb“b}g
.
n]vf k|0ffnL n]vfsf ljz]iftfx¿M
 cfly{s sf/f]jf/df cfwfl/t,
 lglZrt lgod tyf n]vfdfgåf/f lgb]{lzt,
 ljQLo sf/f]jf/sf] clen]vg / k|lta]bg;“u ;DalGwt,
 ;/f]sf/jfnf ;dIf ;"rgf k|jfx ug{sf] lgldQ nlIft,
 kf/blz{tf tyf hjfkmb]lxtfsf] csf]{¿k,
 n]vf gLltåf/f kl/rflnt,
 Jofks If]q cf]u6\g] ljlw,
 sf/f]jf/nfO{ k'li6 ug]{ sfuhftsf] clgjfo{ cfjZostf kg]{,
 ljQLo cg'zf;gsf] nflu cToGt cfjZos tTj .

@ bf]xf]/f] n]vf k|0ffnL (Double Entry System) / o;sf laz]iftfx?

k|To]s cfly{s sf/f]af/sf] bf]xf]/f] k|efj kg]{ u/L n]vf clen]v tof/ ug]{ k4ltnfO{ bf]xf]/f] n]vf k|0ffnL elgG5. bf]xf]/f]
n]vf k|0ffnLsf] cfwf/e"t dfGotf sf/f]af/sf] bf]xf]/f] k|efj / ;f]sf] ;d'lrt clen]v xf] . lj:tfl/t ¿kdf eGbf k|To]s
sf/f]af/n] kf/]sf b'O{ kIfLo k|efjnfO{ g} b]vfpg] u/L sf/f]af/sf] n]vf /flvg' kb{5 eGg] dfGotf af]s]sf] n]vf k|0ffnL g}
bf]xf]/f] n]vf k|0ffnL xf] .
;g\ !$($ df O6nLsf Luca Pacioli n] Accounting of Venice df o; k|0ffnLsf] JofVof u/]sf 5g\ . To;}n] pgnfO{
n]vf k|0ffnLsf lktf elgG5 . bf]xf]/f] n]vf k|0ffnLdf sf/f]af/n] k/]sf] Ps kIfLo k|efjnfO{ 8]la6 ul/G5 eg] csf]{ kIfLo
k|efjnfO{ qm]l86 ul/G5 . o; k|sf/ s'g} klg clen]vdf 8]lj6 a/fa/ qm]l86 x'G5 . o;k|sf/ o; k|0ffnLdf ePsf q'l6x¿
kQf nufpg] cfÇg} lsl;dsf] ljlw klg ljsf; ePsf] 5 . To;}n] o; k|0ffnLnfO{ k"0f{ / e/kbf]{ k|0ffnL dflgG5 .
bf]xf]/f] n]vf k|0ffnLsf ljz]iftfx¿
!= bf]xf]/f] ;|]:tf k|0ffnLsf] l;4fGtdf cfwfl/tM k|To]s sf/f]af/n] b'O{ kIfnfO{ k|efljt u/]sf] x'G5 / tL b'j} kIfnfO{ n]vfdf
bzf{OG5 .
@= a/fa/M 8]lj6 kIf / qm]l86 kIftkm{ a/fa/ k|efj k/]sf] x'G5 .
#= kl/jt{gzLntfM Jojl:yt k4lt ePsf]n] cfjZostf cg';f/ ;dfof]hg / kl/jt{g ug{ ;lsg] x'G5 .
$= j}1flgsM lglZrt l;4fGt, wf/0ff / dfGotf cg';f/ n]vf /flvg] .
%= ;/n n]vf k|0ffnLM of] Jojl:yt n]vf k|0ffnL ePtf klg x]g{ / a'‰g lgs} ;/n klg 5 . o;sf k|ltj]bgx¿n] ;Dk"0f{
Joj;fosf] jf:tljs l:ylt b]vfpb5g\ . ;fy} o;sf] dfWodaf6 n]vfk/LIf0fdf klg ;xhtf x'G5.
^= Jofks k|of]uM e/kbf]{ Pj+ j}1flgs k|0ffnLsf] ¿kdf /x]af6 ;+;f/e/ o; k|0ffnLsf] Jofks k|of]u ePsf] 5 .
bf]xf]/f] n]vf k|0ffnLsf] p2]Zo
 sf/f]af/sf] k"0f{ clen]v ug{'
 gfkmf gf]S;fg lglZrt ug{'
 cfly{s cj:yfsf] lrq0f ug{'
 j:t' tyf ;DklQsf] ;+/If0f ug{'
 cfly{s ;"rgf pknAw u/fpg'
n]vf tyf n]vf k|0ffnL s[i0f lg/f}nf -rf6{8{ PsfpG6]G6_

 ;d:of ;dfwfg / ;xL ug{df d2t ug{'

bf]xf]/f] n]vf k|0ffnLsf cju'0f
 vlr{nf]
 ; ;fgf ;+:yfsf] nflu cg'ko'Qm
 k"0f{ z'4tfsf] cefj
 hl6n / ;do lng]
;/sf/L n]vf k|0ffnLsf] l;4fGt
 bf]xf]/f] ;|]:tf k|0ffnLsf] l;4fGtdf cfwfl/t x'g'kb{5 .
 ;/sf/L n]vf k|0ffnLn] ;DalGwt lgsfosf] cfly{s sf/f]af/ tyf cfly{s l:ylt :ki6 b]vfpg] x'g'kb{5 .
 n]vf k|0ffnL k|rlnt P]g, lgod cg';f/ n]vf /fVg ;Sg] vfnsf] x'g'kb{5 .
 ljleGg sfg'gåf/f :yfkgf ul/Psf] sf]ifsf] Joj:yfkg plrt tj/n] ug{ ;Sg] n]vf k|0ffnL x'g'kg]{. l:y/ ;DklQsf]
d"NofÍg k/n df]nsf] cfwf/df x'g'kb{5, x|f;s§L ug{'kb}{g .
 ;/sf/sf] ;|]:tf k|0ffnL gubdf cfwfl/t 5. ;/sf/L n]vf k|0ffnLn] /fh:j, ljlgof]hg, w/f}6L cflbsf] n]vf tyf ;f]sf]
cfjlws k|ltj]bgx¿df Ps} k|sf/sf zLif{s, pkzLif{s sfod ug{'kb{5 . o;af6 n]vfÍg tyf k|ltj]bgdf Ps¿ktf cfO{
;dGjo, cg'udg tyf lgoGq0f ug{ ;lhnf] kb{5 .
g]kfndf gof“ ;|]:tf k|0ffnLsf] ;'?jft
g]kfn ;/sf/sf] jt{dfg ;|]:tf k|0ffnL, h;nfO{ gof“ ;|]:tf k|0ffnL eg]/ lrlgG5, lj=;+= @)!* ;fn r}q @ ut] tTsfnLg
/fhf >L % dx]G›af6 nfndf]x/ nfu]kl5 ;'? ePsf] xf] . bf]xf]/f] ;|]:tf k|0ffnLdf cfwfl/t, gubdf cfwfl/t n]vf k|0ffnL
ePsf]n] cfw'lgs / j}1flgs ;|]:tf k|0ffnL dflgPsf] 5 .
g]kfn ;/sf/sf] ;|]:tf k|0ffnL -gof“ ;|]:tf k|0ffnL_ sf] p2]Zo
 sf/f]af/sf] clen]v 7Ls;“u /fVg],
 ah]6sf] ;Ldf gf£g glbg],
 ah]6 th{'dfsf nflu ;"rgf pknAw u/fpg],
 lhG;L ;fdfgsf] plrt ;+/If0f ug]{,
 sfo{qmdsf] pknlAw d"NofÍg ug{ ;lsg],
 n]vf k/LIf0f ;/n / sd vlr{nf] agfpg],
 cfly{s cg'zf;g / kf/blz{tf sfod ug]{.
ljz]iftfx¿
bf]xf]/f] n]vf k|0ffnLsf] l;4fGtdf cfwfl/t: gof“ ;|]:tf k|0ffnL ljZjdf g} cfw'lgs / j}1flgs dflgPsf] bf]xf]/f] n]vf k|0ffnLsf]
l;4fGtdf cfwfl/t /x]sf] .
Ps¿ktf tyf ;/ntfM of] k|0ffnL nfu" ePkl5 ;/sf/L sfof{nox¿df klxn] k|of]udf cfPsf] :ofxf / kmf/fd h:tf a]Unfa]Un}
;|]:tfx¿nfO{ k|lt:yfkg u/]sfn] ;Dk"0f{ ;/sf/L ;|]:tfdf Ps¿ktf cfPsf] .
gub sf/f]af/df cfwfl/tM gub e'QmfgLsf] cfwf/df dfq n]vf /flvg], h'g ;/sf/L tyf u}/gfkmfd"ns ;+:yfx¿df pko'Qm
kl/jt{gzLntfM ;do / kl/l:ylt cg';f/ n]vf k|0ffnLdf x'g] kl/jt{gnfO{ :jLsf/ ul/Psf]
kf/blz{tfM ;a} cfly{s lqmofsnfkx¿ ;d]l6g] u/L ;Da4 lgsfo tyf kbflwsf/L ;dIf pknAw u/fOg]
lglZrt 9f“rfsf kmf/fdx¿sf] k|of]uM tf]lsPsf] sfo{sf] nflu dxfn]vf k/LIfssf] ljefuaf6 :jLs[t lglZrt kmf/fdx¿sf] dfq
k|of]u ul/g] Joj:yf
ah]6 zLif{s cg';f/ ;|]:tf /fVg] Joj:yfM lgsf;f / vr{nfO{ ah]6 zLif{s tyf pkzLif{s cg';f/ juL{s/0f u/L ;|]:tf /flvg]
n]vf tyf n]vf k|0ffnL s[i0f lg/f}nf -rf6{8{ PsfpG6]G6_

s]G›Lo:t/ / sfo{;~rfng:t/ ;|]:tfsf] Joj:yfM ;/sf/L sfof{nox¿nfO{ s]G›Lo:t/ / sfo{;~rfng:t/sf sfof{nox¿df

afl8Psf]
cfly{s ;"rgfsf] k|jfxM ljlgof]hg vftfsf cfjlws Pj+ lgoldt k|ltj]bgx¿ tf]lsPsf] lgsfodf k7fpg' kg]{
Psn vftf sf]if k|0ffnL
;fj{hlgs sf]if Joj:yfkgsf nflu g]kfndf nfu" ul/Psf] gof“ k|0ffnL xf] . gub k|jfx Joj:yfkg, ljQLo ;"rgf k|0ffnLsf]
u'0f:t/ / sf]if Joj:yfkgdf b]lvPsf hl6ntf / c:ki6tf Go"gLs/0f ug{ of] k|0ffnL nfu" ul/Psf] xf] .
p2]Zox¿M
 gub Joj:yfkgnfO{ k|efjsf/L agfpg,
 ;/sf/L vftfx¿df lgl:qmo df}Hbft x'g glbg',
 ;fj{hlgs C0fnfO{ sd ug{',
 ;fj{hlgs gLlt tyf lg0f{osf] nflu cfjZos u'0f:t/o'Qm tYofÍ pko'Qm ;dodf pknAw u/fpg'd
 ah]6 sfof{Gjogdf k|efjsfl/tf Nofpg',
 cfly{s cg'zf;g sfod /fVg ;xof]u k'{ofpg' .

# gub vftf tyf ;fgf] gubL sf]if

gub k'l:tsfsf] kl/ro (Introduction of Cash Book)

b}lgs ?kdf Jofj;flos ;+u7gsf gub / a}+s ;DaGwL w]/} sf/f]af/x? x'g] ub{5g\ . To:tf gub / a}+s sf/f]af/x?sf] clen]v -
/]s8{_ /fVg Pp6f 5'6\6} k'l:tsfsf] k|of]u x'G5 h;nfO{ gub k'l:tsf elgG5 . gub k'l:tsfleq pwf/f] sf/f]jf/nfO{ k|lai6L
ul/b}g .
gub k'l:tsfnfO{ b'O{ kIfdf ljefhg ul/Psf] x'G5 M 8]la6 kIf / qm]l86 kIf . 8]la6 kIfdf gub k|lKt / qm]l86 kIfdf gub
e'QmfgLnfO{ /]s8{ ul/G5 . gub k'l:tsfsf] csf]{ ljz]iftf eg]sf] of] bf]xf]/f] n]vf k|0ffnLsf] cfwf/df tof/ ul/G5 . gub k'l:tsfn]
Ps}k6s n]h/ / hg{n ef}r/sf] sfd ug]{ ub{5 . To;}n] o;nfO{ Subdivision of the book of original entry klg elgG5
.
gub k'l:tsf Real A/C cGtu{tsf] Pp6f vftf xf] . o;df gub dfkm{t ePsf sf/f]af/nfO{ gub dxndf / r]s dfkm{t ePsf
sf/f]jf/nfO{ a}+s dxndf /fVg'kb{5 .
r]s k|fKt ePsf] t/ ;f]lx lbg r]s a}+s bflvnf ug{ g;lsP klg sf/f]jf/nfO{ gub k'l:tsfsf] 8]la6 tkm{sf] a}+s dxndf b]vfpg'
kb{5 . To:t} r]s s;}nfO{ e'QmfgL lbOPsf] t/ ;f]lx lbg r]s a}+sdf bflvnf geP klg To; sf/f]jf/nfO{ gub k'l:tsfsf] qm]l86
tkm{sf] a}+s dxndf b]vfpg' kb{5 .

gub k'l:tsfsf k|sf/ -Types of Cash Book)

gub k'l:tsfnfO{ lgDg adf]lhd ltg k|sf/n] alu{s/0f ul/G5 .
• Ps dxlno gub k'l:tsf
• b'O{ dxlno gub k'l:tsf
• ltg dxlno gub k'l:tsf
!= Ps dxlno gub k'l:tsf (Single Column Cash Book)
gub sf/f]jf/sf] dfq Ps dxlno gub k'l:tsf
n]vf tyf n]vf k|0ffnL s[i0f lg/f}nf -rf6{8{ PsfpG6]G6_

Dr Cr
Date Particulars L.F. Amount Date Particulars L.F. Amount

Total Total

a}+s sf/f]jf/sf] dfq Ps dxlno gub k'l:tsf

Dr Cr
Date Particulars L.F. Amount Date Particulars L.F. Amount

Total Total

@= b'O{ dxlno gub k'l:tsf (Double Column Cash Book)

gub / a}+s sf/f]jf/ ;lxtsf] b'O{ dxlno gub k'l:tsf
Dr Cr
Date Particulars L.F. Cash Bank Date Particulars L.F. Cash Bank

Total Total

gub / 5'6 sf/f]jf/ ;lxtsf] b'O{ dxlno gub k'l:tsf

Dr Cr
Date Particulars L.F. Cash Discount Date Particulars L.F. Cash Discount

Total Total

a}+s / 5'6 sf/f]jf/ ;lxtsf] b'O{ dxlno gub k'l:tsf

Dr Cr
Date Particulars L.F. Bank Discount Date Particulars L.F. Bank Discout

Total Total

#= ltg dxlno gub k'l:tsf (Triple Column Cash Book):

a}+s, gub / 5'6 sf/f]jf/ ;lxtsf] ltg dxlno gub k'l:tsf

n]vf tyf n]vf k|0ffnL s[i0f lg/f}nf -rf6{8{ PsfpG6]G6_

Dr Cr
Date Particulars L.F. Cash Bank Discount Date Particulars L.F. Cash Bank Discount

Total Total

a}+sdf vf]lng] vftf lgDgadf]lhd x'G5g\M

!= rNtL vftf (Current Account)
@= d'2lt vftf (Fixed Deposit Account)
#= art vftf (Saving Account)
$= sn vftf (Call Account)
%= dflh{g vftf (Margin Account)
To:t} a}+sdf k|of]u ul/g] r]s lgDg x'G5g\ M
!= affxs r]s (Bearer Cheque)
@= cfb]lzt r]s (Order Cheque)
#= /]vflª\st r]s (Crossed Cheque)
gub k'l:tsfsf] dxTj (Importance of Cash Book)
 gub k|fKtL / e'Qmflgsf] frequency x]/]/ t/ntfsf] lrq0f,
 gub ;DjGwL of]hgf tof/ ug{ ;xof]uL,
 gub tyf a}+s ;DjGwL sf/f]jf/nfO{ Ps}k6s x]g{ ;lsg]
 gub ;Gt'ng k/LIf0f (Cash Trial balance) tof/ kfg{ ;xof]u,
 Cash Flow Statement agfpgnfO{ clt pkof]lu,
 gub k|jfxsf] trend analysis u/L decision making df ;xhtf Nofpg',cflb

gub k'l:tsfsf] l;df (Limitation of Cash Book):

 gfkmf gf]S;fg kQf nufpg sl7g
 pwf/f] sf/f]jf/nfO{ ;d]6\g g;Sg',
 sff/f]jf/sf] u'0ffTds kIfnfO{ laZn]if0f ug{ g;Sg',
 jf:tljs ljQLo cj:yf klxrfg ug{ g;Sg', cflb
sG6«f sf/f]af/ (Contra entry):
Pp6} sf/f]jf/n] Ps} k6s gub / a}+snfO{ 5'G5 eg] To;nfO{ Contra entry elgG5 . a}+sdf gub hDdf u/]sf avt /
a}+saf6 gub lems]sf avt Pp6} sf/f]jf/n] Ps} k6s gub / a}+snfO{ 5'g] ub{5 . gub / a}+s ;lxtsf] b'O{ dxlno gub
k'l:tsf / ltg dxlno gub k'l:tsfdf dfq Contra entry clen]v b]vfpg ;lsG5 . Contra entry nfO{
pNn]v ug{ gub k'l:tsfsf] L.F. Column df "C" pNn]v ug'{ kb{5 .
Contra entry x'g] sf/f]jf/sf] uf]Zjf/f ef}r/ lgDgfg';f/ x'g] ub{5 .
Case1. Cash Deposited into Bank
Bank A/C Dr.
To Cash A/C
(Being cash deposited into bank)
Case2. Cash withdraw from Bank
Cash A/C Dr.
To Bank A/C
(Being cash withdraw for official use from bank)
;fgf] gubL sf]ifsf] cy{ (Meaning of Petty cash book):
n]vf tyf n]vf k|0ffnL s[i0f lg/f}nf -rf6{8{ PsfpG6]G6_

 s'g} klg sfof{nodf b}lgs ¿kdf ;fgf k|s[ltsf /sdsf] e'QmfgL lbg'kg]{ x'g;S5 / To:tf /sd k6s k6s bf]xf]l//xg]
clg r]s sf6]/ e'QmfgL lbg gldNg] vfnsf x'G5g\ . To:tf] k|of]hgsf nflu vf]lnPsf] vftf nfO{ ;fgf] gubL sf]if elgG5
.
 ;fgf] gubL sf]if Aoj:yfkgdf/sd ;fgf] lsl;dsf] / emGeml6nf] k|s[ltsf] klg x'g] ePsfn] n]vfkfnn] ;do lbg ;Sb}g
. To;}n] o:tf] sf]if Joj:yfkg ug{ clwg:y sd{rf/LnfO{ lhDdf lbOPsf] x'G5 .
 ;fgf] gubL sf]ifdf lglZrt /sd /flvG5 . vr{sf] cfwf/df To;nfO{ ;f]wegf{ ug]{ ul/G5 .
 o;df cfDbfgL cyf{t gub k|flKtnfO{ 8]lj6 tkm{ /flvG5 eg] vr{nfO{ qm]l86 kIfdf r9fO{G5 .
 o;nfO{ gub sf/f]jf/sf] l;4fGt adf]lhd (Cash Flow Principle)tof/ kfl/G5 .
;fgf] gubL sf]ifsf k|sf/ (Types of petty cash book):
;fgf] gubL sf]ifnfO{ lgDg adf]lhd b'O{j6f cfofdaf6 jlu{s/0f ul/G5 .
i) ;f]wegf{sf] cfwf/dfM
 Imprest fund,
 Non imprest fund
ii. vr{ n]vfª\sgsf] cfwf/dfM
 Simple petty cash book,
 Analytical petty cash book.
Imprest fund:
;fgf] gubL sf]ifaf6 e'QmfgL ePsf] /sdnfO{ sfuhftsf] cfwf/df ljn e/kfO{ u/L d"Von]vfkfnn] k|foM dfl;s ¿kdf ;f]wegf{
lbG5 eg] ;f] g} imprest fund xf] . pbfx/0fsf nflu o:tf] sf]ifdf efb| dlxgfsf] ;'?df ?= ^)) df}Hbft lyof] / efb| dlxgfdf ?=
$)) vr{ eO cGtdf ?= @)) af“sL 5 eg] ?=$)) sf] e/kfO lnO k'gM efb| dlxgfsf] cGtdf ?= ^)) g} df}Hbft sfod ul/G5 .
Non Imprest Fund:
;fgf] gubL sf]ifnfO{ lg/Gt/tf glbg] / vr{ ePsf] /sdnfO{ Ifltk"lt{ gug]{ u/L ;~rfngdf cfPsf] ;fgf]gubL sf]ifnfO{ Non
imprest fund elgG5 . pbfx/0fsf nflu o:tf] sf]ifdf efb| dlxgfsf] ;'?df ?= ^)) df}Hbft lyof] / efb| dlxgfdf ?= $)) vr{
eO cGtdf ?= @)) af“sL 5 eg] ?=$)) sf] e/kfO glbO efb| dlxgfsf] cGtdf ?= @)) df}Hbft dfq sfod x'G5 .
Simple Petty Cash Book:
vr{sf zLif{sx¿nfO{ cnUu} k|:t't gu/L Psd'i6 ¿kdf qm]l86tkm{ b]vfOG5 eg] ;f] g} ;fwf/0f ;fgf] gubLsf]if xf] .
Format of Simple Petty Cash Book
Amount Cash Book Date Particulars Voucher Ledger Amount
Received folio No. Folio Paid
Example Rs. 2018
700 Jan 1 To Bank
Jan 2 By Postage 50
Jan 26 By Wages 300
Jan 31 By Stationery 150
Jan 31 By Balance c/d 200
700 700

200 Feb. 1 To Balance c/d

Analytical Petty Cash Book:
n]vf tyf n]vf k|0ffnL s[i0f lg/f}nf -rf6{8{ PsfpG6]G6_

k|To]s vr{sf zLif{snfO{ 5'6\6} b]vfO Jojl:yt 9+uaf6 k|:t't ul/g] ;fgf] gubL sf]ifnfO{ ljZn]if0ffTds;fgf] gubLsf]if
(Analytical Petty Cash Book)elgG5 . o;df k|To]s vr{x¿sf]Ledgertof/ kfg'{ kg]{ x'“bf of] a}1flgs dflgG5 . o;sf]
9f“rfb]xfoadf]lhd x'G5 .
Format of Analytical Petty Cash Book:
Dr Cr
Amount Date Particulars J.F. Amount
Stationery Taxi Fare Total

Objectives

The following are the main objectives of petty cash fund:

To facilitate for paying petty expenses

To save valuable time

To facilitate for keeping records

To facilitate for posting

To facilitate for controlling petty expenses

To reduce the burden of concerned authority

Importance and Advantages

The importance and advantages of petty cash fund are as follows: -
It facilitates to pay expenses in cash immediately.

It helps to make a record of all petty payments systematically.

It facilitates for posting petty transactions in the bank cash book and budget sheet.

It facilitates for controlling the embezzlement of cash in an effective manner.

It helps to supply information regarding petty payments made on different heads more easily and
quickly due to their systematic record in the petty cash book.

It helps in timely reporting and checking of petty expenses. Thus, the errors, if any, can be located and
rectified easily.

Forms used for operating Petty Cash Fund

The following types of forms are used for operating the petty cash fund: -
n]vf tyf n]vf k|0ffnL s[i0f lg/f}nf -rf6{8{ PsfpG6]G6_

Cash Payment Voucher (AGF No. 6)

Cash payment voucher is a form of original entry of petty cash payment out of the petty cash fund.
This form is used to make systematic recordings of the petty payments made. This form is also
prescribed by the Office of the Auditor General and is coded A.G.F No. 6.

Cash payment slip and cash control form (AGF No. 7)

This form is used to check and control the misuse of cash payment slip used for making payment from
petty cash fund. The leaf of cash payment slip is pre-numbered and it is issued to a petty cashier who
handles petty cash fund.

Petty cash book/ Petty cash fund account (AGF No. 22)
Petty cash book or petty cash fund is a book maintained by a petty cashier to record the petty expenses
in operating level government offices. The form is coded A.G.F. No. 22.

Request for the reimbursement of cash payment form (AGF No. 6(A))
The expenses made out of the petty cash fund are periodically reimbursed to a petty cashier. For
the requisition of reimbursement payments, the petty cashier uses a form called requisition form
for the reimbursement of cash payment coded A.G.F No. 6(A) and submitted to the chief accountant
for reimbursement.

$ ;Gt'ng k/LIf0f (Trial Balance)

 ;Gt'ng k/LIf0f cfly{s sf/f]jf/sf] alu{s/0f ug{sf] nfuL tof/ ePsf] n]h/sf] 8]la6 / qm]l86 df}Hbftx¿sf] ;'lr xf],
h'g vftfaxLx¿af6 lnO{Psf x'G5g / o;df gub df}Hbft / a}+s df}Hbft ;d]t ;dfj]z ul/G5 -cf/=Pg=sf6{/_
 ;Gt'ng k/LIf0f vftfaxLx¿sf] 8]la6 / qm]l86 kIfsf z]if jf df}Hbftx¿sf] laa/0fkq xf] h;n] vftfsf] c+sul0flto
z'4tfsf] k/LIf0f ub{5 .
 cfly{s sf/f]jf/sf] ;f/f“z k|:t't ug{ tof/ kfl/g] ;]t'nfO{ g} ;Gt'ng k/LIf0f elgG5 h;n] n]vfsf] Book keeping /
Reporting nfO{ hf]8g] sfd ub{5 .
 List of ledger eg]s} ;Gt'ng k/LIf0f xf] . h;nfO{ ljQLo laa/0f tof/ kfg]{ cfwf/sf] ¿kdf lnO{G5 . o;leq k" “hLut
/ cfout b'j} k|sf/sf sf/f]jf/ /fVg'kb{5 .
 clGtd vftf tof/ kfg{sf] nfuL ;xof]u ug]{ ;Gt'ng k/LIf0fsf] 8]la6 tkm{ ;DklQ,vr{,3f6fsf] n]h/sf] closing balance
or balance b/d b]vfO{G5 eg] qm]l86 tkm{ cfDbfgL, kmfO{bf, k"“hL tyf bfloTjsf] balance b/d b]vfpg' kb{5 .
 t;y{, c+sul0flto z'4tf hf“r ug{sf] lgldQ alxvftf tof/ u/]kZrft / clGtd vftf tof/ ug'{eGbf klxn] agfOg]
Bridge of accounti ng nfO{ g} ;Gt'ng k/LIf0f eGg] ul/G5 .

;Gt'ng k/LIf0fsf] p2]Zo÷dxTjM

d'ntM cfly{s sf/f]jf/sf] ;f/f+z b]vfpg tof/ kfl/g] ;Gt'ng k/LIf0fsf dxTjx¿ b]xfo adf]lhd /x]sf 5g\ .
 vftfx¿sf] c+sul0flto z'4tf k/LIf0f ug'{,
 clGtd vftf tyf ljQLo k|lta]bg tof/ kfg{ ;xof]u ug'{,
 n]vf ;DjGwL uNtLx¿ klxrfg ul/ ;f] uNtL gbf]xf]l/gsf] nfuL ;ts{tf sfod ug'{,
 n]h/ sf] lni6 nfO{ k|:t't ug'{,
 cfly{s sf/f]jf/sf] ;f/f+z lgsfNb} Ps} k6s k"“hLut / cfout k|s[ltsf sf/f]jf/sf] clen]v /fVg',
 Book keeping and reporti ngnfO{ hf]8\b} accounting nfO{ ;xlhs/0f ug'{ .
n]vf tyf n]vf k|0ffnL s[i0f lg/f}nf -rf6{8{ PsfpG6]G6_

;Gt'ng k/LIf0f tof/ kfg]{ lalwM

cfly{s sf/f]jf/ tof/ kfg{ d'ne't ¿kdf lgDg adf]lhdsf ltgj6f lawLx¿ /x]sf 5g\ .
!= s'n df}Hbft lawL (Total balance method)
@= v'b df}Hbft lawL (Net balance Method)
#= ld>Lt lawL (Mixed Method)

s'n df}Hbft lawL (Total balance method)

 k|To]s n]h/sf] 8la6 tkm{ pNn]v ePsf] hDdf /sd / qm]l86 tkm{ b]lvPsf] hDdf /sdnfO{ 5'§f5'§} ptf/ u/]/ ;Gt'ng
k/LIf0f tof/ kfl/G5 .
 ;Gt'ng k/LIf0fdf ;fl/;s]kZrft 8]la6 / qm]l86 a/fa/L b]vf k/]df c+sul0flto uNtL 5}g eGg] a'lemG5 .
 o; lawLdf n]h/sf] 8]la6 / qm]l86sf] km/s /sdnfO{ lgsfNg' kb}{g .
 clGtd vftf tyf k|lta]bg tof/ kfg{ ;xhLs/0f gug]{ ePsf]n] of] lawL Aoaxfl/s ¿kdf rngdf cfPsf] b]lvb}g .
v'b df}Hbft lawL (Net balance Method)
 olb k|To]s n]h/sf] 8]la6 / qm]l86 tkm{ /x]sf sf/f]jf/sf] km/s /sd cyf{t n]h/sf]balance /sdnfO{ lnP/ ;Gt'ng
k/LIf0f agfO{G5 eg] ;f] nfO{ v'b df}Hbft lawL elgG5 .
 o;af6 clGtd vftf agfpg ;lsg] / ;lhnf] x'g] ePsf]n] Jojxfl/s lawLsf] ¿kdf k|of]udf cfPsf]kfO{G5 .
 o;sf] 8]la6 tkm{ ;DklQ, vr{ tyf 3f6fsf] n]h/sf] closing balance or balance b/d b]vfO{G5eg] qm]l86 tkm{ cfDbfgL,
kmfO{bf, k"“hL tyf bfloTjsf] balance b/d b]vfpg' kb{5 .
 Jojxfl/s ¿kdf tof/ kfl/g] ;Gt'ng k/LIf0fsf] ;+/rgf b]xfo adf]lhd /xsf] 5 .
Trial Balance as on……
Particulars J.F. Debit balance Credit balance
Opening stock xxx
Ledger balance of all expenses xxx
Leger balance of all assets xxx
Ledger balance of all losses xxx
Ledger balance of all liabilities xxx
Ledger balance of all income xxx
Ledger balance of all Gain xxx
Ledger balance of all share capital xxx
Suspense account(If unequal) xxx xxx
Total xxx xxx

;Gt'ng k/LIf0f tof/ kfbf{ 8]la6 / qm]l86 kIf a/fa/L gcfPdf k'gM z'? sf/f]jf/ cyf{t hg{n ef}r/af6hf“r ul/ uNtL kQf nufpg]
k|of; ug'{kb{5 . To;f] ubf{;d]t uNtL kQf nfu]g eg] clGtd vftf tof/ kfg{nfO{ tTsfnsf] nfuL ;DjGwLt lgsfoaf6 :jLs[t
lnP/ ph|flt vftf vf]nL a/fa/L agfO{G5 . t/ To;nfO{ k'gMvf]h ul/ ldnfpg' kb{5 . clGtd vftf tof/ u/] kZrft klg uNtL
kQf nufpg ;lsPg eg] ph|flt vftfnfO{ckn]vg ug]{ ul/G5 .
ld>Lt lawL(Mixed Method):
 s'g} n]h/sf] 8]la6 hDdf / qm]l86 hDdf /fVg] t/ s'g} n]h/sf] clGtd df}Hbft /fVg] u/]/ ;Gt'ngk/LIf0f agfO{G5 eg]
To;nfO{ ld>Lt lawL elgG5 .
 Joaxfl/s sl7gfO{sf] sf/0f of] lawL k|of]udf cfPsf] kfO{b}g .
n]vf tyf n]vf k|0ffnL s[i0f lg/f}nf -rf6{8{ PsfpG6]G6_

;Gt'ng k/LIf0fsf k|sf/x¿M

s_ c;dfof]lht ;Gt'ng k/LIf0f (Unadjusted trial balance)
v_ ;dfof]lht ;Gt'ng k/LIf0f (Adjusted trial balance)
u_ gub ;Gt'ng k/LIf0f (Cash trial balance)
3_ kl5sf] ;Gt'ng k/LIf0f (Post trial balance)

s_ c;dfof]lht ;Gt'ng k/LIf0f (Unadjusted trial balance)

 ;dfof]hg ug'{cl3 ePsf cfly{s sf/f]jf/sf] clen]vsf cfwf/df tof/ ul/g] ;Gt'ng kl/If0fnfO{ c;dfof]lht ;Gt'ng
k/LIf0f (Unadjusted trial balance)cyf{t sG6«f]n n]h/df kf]l:6ª ePsf] lgoldt sf/f]jf/sf cfwf/df tof/ ul/g]
Trial BalancenfO{ g}c;dfof]lht ;Gt'ng kl/If0f (Unadjusted trial balance)elgG5 .
 k|foh;f] h'g;'s} Jofj;flos ;+:yfdf klg Adjusted Trial Balance lagf clGtd vftf aGb}g . t/cfly{s jif{sf] ;'?sf
lbgdf aGg] Trail Balance o:tf] x'g;S5 .
;dfof]lht ;Gt'ng k/LIf0f (Adjusted trial balance)
 ;dfof]hg Entry x¿ kf]l:6ª u/L tof/ ul/g] Trial Balance g} Adjusted Trial Balance xf] .
 o;} Trial Balance sf cfwf/df jf:tljs Profi t and Loss Accounts / Balance Sheet tof/ul/G5, cGoyf oyfy{
x'g ;Sb}g .
 s'g} klg Jofj;flos ;+:yfdf ;fdfGotof lgDg sf/f]jf/sf] ;dfof]hg Entry kf; ug'{k5{ .
 cflh{t (Accruals): n]vf+sg jif{df sf/f]jf/ ePsf] t/ n]vf+sg x'g af“sL sf/f]jf/sf]clen]v g/fvL oyfy{ cfDbfgL /
vr{ b]lv“b}g, o:tf vr{ tyf cfDbfgLx¿ cflh{t sf/f]jf/dfkb{5g\ . h:tf] – Jofh cfDbfgL, sd{rf/L bfloTj, s/ bfloTj,
6]lnkmf]g vr{ Joj:yf cflb .
 kl5 ;f/]sf] (Deferrals/Advance Transacti ons): e'QmfgL tyf cfDbfgL o; jif{ eP klgrfn" gePsf] sf/0f
Prepaid / Advance Received sf ¿kdf n]vf+sg ug'{k5{ . h;nfO{Deferrals elgG5 .
 cg'dflgt (Esti mated)M ;DklQdf sfl6g] x|f; k|To]s jif{ n]vf+sg ug'{k5{ .
 Joj:yfx¿(Provision): Joj;fodf ljleGg lsl;dsf Joj:yfx¿ /fvL ;dfof]hg ug'k5{ .
h:t} – Provision for doubtf ul debt, Provision for tax , Interest / af]g; Joj:yfcflb .
 Reserve and Funds: ljleGg lsl;dsf sf]if h:t} Capital Reserve, Sinking Fundscflbsf Joj:yf .
u_ gub ;Gt'ng k/LIf0f (Cash Trial Balance)
 utjif{sf] df}Hbft g;f/L rfn" jif{df dfq ePsf] sf/f]jf/af6 ptfl/g] ;Gt'ng k/LIf0f g} gub ;Gt'ngk/LIf0f (Cash trial
balance) xf] .
 cyf{t ;'? df}Hbft glnO{ agfPsf] ;Gt'ng k/LIf0f gub ;Gt'ng k/LIf0f xf] .
 7"nf] ;+u7gdf zfvf, k|zfvf sfof{non] cf]klgª Aofn]G; k|fKt gx'Gh]n agfpg] 6«fon Aofn]G;nfO{gubL 6«fon Aofn]G;
elgG5 . slxn]sfxL“ o:tf] 6«fon Aofn]G;n] vftfsf] jf:tljs :j¿k eGbfleGg df}Hbft b]vfp“5 . h:t} – lhG;L df}Hbft
qm]l86 Aofn]G; b]lvG5, Sof; Aofn]G; qm]l86 b]lvg',;fx'x¿ ;fdfg vl/b Aofn]G; 8]la6 b]lvg' cflb .
3_ kl5sf] ;Gt'ng k/LIf0f
 s'g} klg lgwf{l/t ;dofjlwsf] cGTodf cfDbfgL / vr{sf] n]vfaGbL ul/;s]kl5 jf;nftdf /xg] n]vfzLif{sdfq /x]sf]
;Gt'ng k/LIf0fnfO{ kl5sf] ;Gt'ng k/LIf0f elgG5 .
 o:tf] 6«fon Aofn]G;df cfDbfgL / vr{sf] Aofn]G; z"Go x'G5 cyf{t tL Items x¿ Profi t and Loss Accounts df
hfG5 / jf;nftdf hfg] ;DklQ / bfloTjsf] Aofn]G; dfq lnO{ 6«fon Aofn]G; tof/ ul/G5 .
;Gt'ng k/LIf0f gldNg] ÷;Gt'ng gx'gfsf sf/0fx¿M
 s'g} klg ef}r/ -hg{n / :6\ofG88{ hg{n_ p7fp“bf hf]8 uNtLx'g] u/L p7fPdf .
 ef}r/af6 hg{n a'sdf / hg{n a'saf6 n]h/df kf]l:6ª ubf{ km/s u/L kf]l:6ª u/]df .
n]vf tyf n]vf k|0ffnL s[i0f lg/f}nf -rf6{8{ PsfpG6]G6_

 8]la6 / q]ml86 /sd km/s u/L kf]l:6ª u/]df .

 hg/n n]h/af6 unt df}Hbft tflgPdf .
 hg/n n]h/df df}Hbft lgsfNg uNtL -hf]8 ubf{÷36fp“bf cflb_ ePdf .
 s'g} klg ef}r/sf] 8]la6 jf q]ml86dWo] s'g} Ps kf]l:6ª 5'6 ePdf jf s'g} Pssf] bf]xf]/f] kf]l:6ª ePdf .
 ;Gt'ng k/LIf0f hf]8\bf 8]la6 jf q]ml86tkm{sf] hf]8 uNtL ePdf .
 n]vfx¿sf] df}Hbft ;Gt'ng k/LIf0fdf ;fg{ 5'6]df cflb .
n]vf clen]v ;DaGwL uNtL (Accounting Errors)
 n]vf /fVg] qmddf hfg]/ jf ghfgLsg cyjf n]vfkfnsf] nfk/afxL tyf c1fgtfn] n]vf /fVg] la;{g] sf/0fn] x'g]
uNtLnfO{ n]vf ;DaGwL uNtLx¿ (Accounti ng Errors) elgG5 .
 Joj;fosf] ;xLcfly{s l:ylt kQf nufpg o:tf uNtLx¿sf] ;'wf/ tyf ;+zf]wg x'g clt cfjZos x'G5 .
n]vf clen]v ;DaGwL uNtLsf k|sf/x¿ (Types of Accounti ng Errors)
-s_ ;Gt'ng k/LIf0faf6 kQfnfUg ;Sg] uNtL
-v_ ;Gt'ng k/LIf0faf6 kQfnfUg g:fSg] uNtL
-u_ Ps kIfLo uNtL
-3_ b'O{ kIfLo uNtL
s_ ;Gt'ng k/LIf0faf6 kQfnfUg] ;Sg] uNtLx¿M
s'g} uNtLsf sf/0fn] ;Gt'ng k/LIf0fsf] 8]lj6 hDdf q]ml86 hDdfsf] s'n of]udf km/s kfb{5 eg] To:tf] uNtLnfO{ ;Gt'ng
k/LIf0faf6 kQfnfUg] uNtL elgG5 . b]xfosf uNtLx¿sf sf/0f ;Gt'ng k/LIf0f gldNg] x'G5 .
 unt /sd k|ljli6 ePdfM Pp6f vftfaf6 csf]{ vftfdf /sd ;fbf{ uNtL ;sd ;fl/Pdf,
 vftfsf] untkIfdf k|ljli6 ePdfM vftfsf] 8]la6 kIfdf ug'{kg]{ k|ljli6 q]ml86 kIfdf jf q]ml86 kIfdfug'{kg]{ k|ljli6 8]la6
kIfdf x'g uPdf ,
 hf]8 tyf df}Hbftdf uNtL ePdfM ;xfos vftfx¿ tyf ljleGg vftfx¿sf] hf]8 ug]{ jf df}HbftlgsfNg] ;dodf uNtL
x'g uPdf jf hDdf /sd uNtL g} n]lvPdf,
 ;Gt'ng k/LIf0fdf vftf¿sf] df}Hbft /sd n]Vg lal;{Pdf,
 ;Gt'ng k/LIf0fdf hf]8 unt ePdf .
v_ ;Gt'ng k/LIf0faf6 kQf gnfUg]÷kQf nfUg ;Sg] uNtLx¿M
;Gt'ng k/LIf0fsf] 8]la6 / q]ml86 kIfsf] hf]8 a/fa/ ePdf ;Gt'ng k/LIf0f ldNof] elgG5 t/ klgToxf“ ljleGGf uNtL
x'g;S5g\ . t;y{ To; Kf|sf/sf uNtLx¿nfO{ ;Gt'ng k/LIf0faf6 kQf gnfUg] uNtLx¿elgPsf] xf] . b]xfosf uNtLx¿
;Gt'ng k/LIf0faf6 kQf gnfUg] uNtLx¿ x'g\ .
!_ ;}4flGts uNtL (Error of Principle):
 n]vf clen]vsf cfwfe"t l;4fGt kfngf gul/ n]vf /flvPdf To:tf] uNtLnfO{ ;}4flGts uNtLelgG5 .
 k"“hLut vr{nfO{ ;~rfng, ;Def/ vr{nfO{ k"“hLs[t ug'{n] ;Gt'ng k/LIf0f t ldNb5 t/ lx;fa oyfy{x'b}g h:t} ;jf/L
;fwfgnfO{ ;jf/L dd{tdf vr{ b]vfpg', ;/;kmfO{ vr{nfO{ KnfG6 P08 d]l;g/Ldfk"“hLs[t ug'{ .
 xl/n] ? %)))) df gof“ d]l;g/L vl/b u¥of] p;n] ?=!)))) h8fg vr{ nufof] . n]vf /fVbf d]l;g/Lvftf ? %)))) nfO{
8]la6 u¥of] p;n] ?= !)))) h8fg vr{ cnUu} b]vfof] . n]vf /fVbf o:tf]u¥of] eg] of] uNtL ;}4flGts uNtL x'G5 lsgeg]
h8fg vr{nfO{ vl/b d"Nodf g} ufe]/ ? ^)))) nfO{d]l;g/L vftfdf 8]la6 ug'{k5{ .
 o:tf] uNtL k"“hLut vr{ / cfout vr{sf] 1fg gePsf JolQmaf6 x'g hfG5 .
 o:tf uNtLx¿ ;Gt'ng k/LIf0faf6 kQf nufpg ;ls“bg} .
@_ 5'6;DaGwL uNtL (Errors of Omission)
 k|f/lDes clen]v tof/ ubf{ s'g} sf/f]jf/sf] /sd k"0f{ jf cf+lzs ¿kdf hg{ndf r9fpg 5'6\g ;S5 . o:tf] /sd r9fpg
5'6 cfPsf] uNtLnfO{ clen]v 5'6;DaGwL uNtL elgG5 . o:tf] 5'6 8]la6 jfq]ml86 Ps kIfdf dfq ePdf ;Gt'ng k/LIf0f
n]vf tyf n]vf k|0ffnL s[i0f lg/f}nf -rf6{8{ PsfpG6]G6_

ldNb}g t/ b'j} kIfdf uNtL ePdf ;Gt'ng k/LIf0faf6kQf nfUb}g lsgeg] ;Gt'ng k/LIf0fsf] s'n of]u b'a}tkm{ a/fa/ eO{
ldN5 .
 s'g} ;fdfg ? #))÷–df vl/b ul/Psf] t/ ef}r/ p7fp“bf 8]la6 klg #%) / qm]l86 klg #%)÷–u/L p7fp“bf o:tf] uNtL x'G5
. 8]la6 / q]ml86 a/fa/ ePsfn] 6«fon Jofn]G; ldN5 . t/ lx;fan]jf:tljstf k|ltljDjLt ub}{g .
#_ k|ljli6;DaGwL uNtL (Errors of Commission):
 ;'? clen]vaf6 ;DalGwt vftf ;fg]{ sfd ubf{ n]vfkfnn] q'l6 u/L csf]{ vftf ;f/]df jf /sd ;fbf{uNtL u/]df To;nf{
k|ljli6;DaGwL uNtL elgG5 .
 o:tf] uNtL kf]l:6ª ug]{ a]nfdf x'G5 . Pp6fsf] n]vfdf r9fpg'kg]{ lx;fa csf]{sf] n]vfdf r9fp“bfo:tf] x'G5 .
 h:t} M /fdnfO{ ? !))) sf] laqmL ul/Psf]df Zofdsf] vftfdf ? !))) kf]l:6ª ug'{ . To:t} /ljaf6k|fKt ePsf] ? !)))
xl/af6 k|fKt ePsf] egL b]vfpg' cflb . To:tf] uNtL ;Gt'ng k/LIf0faf6 kQfgnfu] klg ;xfos vftf–JolQmut vftf_
af6 kQf nfUb5 .
$_ k"/s uNtL (Compensating Errors):
 Pp6f uNtL csf]{ uNtL k|efj kf/L x'g] uNtLnfO{ k"/s uNtL elgG5 . cyf{t\ Pp6fdf u/]sf] uNtLcsf]{df u/]sf] uNtL af6
ldNg hfG5 .
 h:t}– /fdnfO{ ? !)) / ZofdnfO{ ? @)) sf] ;fdfg pwf/f] lbOPsf]df b'j}af6 k|fKt eO;s]sf] /sdsf]k"/s uNtL k|lji6
gd'gf M–
 ;fdfg lb“bfsf] uNtL /]s8{
Hari A/C Dr. 200
Shiva A/c Dr. 100
To sales A/c 300
/sd k|fKt x'bf“ ePsf] uNtL /]s8{
Cash A/C Dr. 300
Hari A/C Cr. 200
Shiva A/C Cr. 100
%_ bf]xf/f] k|ljli6;DaGwL uNtL (Double Entry Errors):
 Pp6} cfly{s sf/f]jf/nfO{ b'O{ cnu–cnu vftfdf 8]la6 / q]ml86 kIfdf r9fOof] jf Pp6} vftfb'O{k6s r9fOof] eg] o:tf]
uNtLnfO{ bf]xf]/f] k|ljli6;DaGwL uNtL elgG5 .
 h:tf] 3/ef8f ? @))) ltl/Psf]df e"nn] b'O{k6s ef8f vftf 8]la6 ul/G5 / gub vftfnfO{ klgb'O{k6s q]ml86 ul/P5 eg]
o:tf] uNtLnfO{ bf]xf]/f] k|ljli6;DaGwL uNtL elgG5 .
 o:tf] uNtL ;Gt'ng k/LIf0faf6 kQf nufpg ;lsb}g .
u_ PskIfLo uNtL (One Sided Errors):
bf]xf]/f] n]vf k|0fnLsf] l;4fGt cg';f/ n]vf /fVg] qmddf slxn] sfxL“ sf/f]jf/;“u ;DalGwtvftfx¿dWo] Pp6fdf rfxL“
jf:tljs sf/f]jf/ /sd / csf]{df jf:tjLs /sd eGbf sd jf a9L u/L k|ljli6ul/G5 . o:tf] uNtL PskIfLo uNtL x'G5
. h:t} – gubdf ? !%*% sf] dfn;fdfg vl/b ubf{ gub vftfdf!%*% / dfn;fdfg vftfdf %*% n]lvG5 eg] o:tf]
uNtL PskIfLo uNtLn] ;Gt'ng k/LIf0fdf k|ToIf ¿kdfc;/ k'¥ofPsf] x'G5 . o;nfO{ kQf ;lsG5 .
3_ b'O{kIfLo uNtL (Two Sided Errors)
Jofj;foLs sf/f]jf/x¿sf] n]vf /fVg] qmddf b'j} kIfdf ;dfg c;/ kg]{ u/L ePsf uNtL b'O{kIfLouNtL
x'g\ . o:tf uNtLn] ;Gt'ng k/LIf0f ldNgaf6 /f]Sb}g . s'g} sf/f]jf/sf] k|ljli6 5'6fpg' jf cGo vftfdfk|ljli6 ug'{ ;}4flGts
uNtL xf] . o:tf uNtL ;lhn} kQf nufpg ;ls“b}g . pbfx/0fsf nfuL Hofnfdf ? !%)))vr{ u/]sf]df ;f] vr{nfO{ tna
vftfdf 8]la6 / gub vftfnfO{ q]ml86 ubf{ b'O{kIfLo uNtL x'g hfG5 .
n]vf tyf n]vf k|0ffnL s[i0f lg/f}nf -rf6{8{ PsfpG6]G6_

;Gt'ng k/LIf0fsf uNtLx¿ kQf nufpg] t/Lsfx¿ -ldnfpg] tl/sf_

 olb ;Gt'ng k/LIf0fsf] hf]8df !),!)),!))) cflb km/s ePdf ;Gt'ng k/LIf0fsf] 8]la6 / q]ml86dxn hf]8 \g' k5{ .
 ;Gt'ng k/LIf0fdf ePsf] km/snfO{ @ n] efu u/L lgl:sPsf] /sd ;Gt'ng k/LIf0fsf eP, gePsf]x]g'{k5{, of] /sd
8]la6df x'g'kg]{df q]ml86df / q]ml86df x'g'kg]{df 8]la6df uPsf] eP bf]Aa/ km/s k5{ .
 ;Gt'ng k/LIf0fdf ePsf km/snfO{ ( n] efu ubf{ efu hfG5 eg] unt /sd kf]l:6ª ePsf] x'g;S5 . h:t} – *!
n]Vg'kg]{df !* n]lvPsf] ^#÷( = &
 hg/n n]h/df /x]sf] n]vf zLif{ssf] df}Hbft ;Gt'ng k/LIf0fdf ptf/ ul/Psf] 5, 5}g x]g'{k5{ .
 n]vf df}Hbft 7Ls eP, gePsf] k'gM x]g'{k5{ .
 hg{naf6 k|To]s n]vf zLif{sdf kf]l:6ª ePsf] 5, 5}g x]g'{k5{ . sxL“ 8]la6 kf]l:6ª ePsf] q]ml86 eP slxNo} ldNb}g, r]s
ug'{k5{ clg cjZo ldNb5 .
uNtL ;Rofpg] tl/sf
 d]6]/ ;Rofpg] (By erasing)
 s]/]/ (By cancellation)
 yk]/ (By addition)
 36fP/ (By substraction)
 uf]Zjf/f clen]våf/f z'4Ls/0f (Recitificati on by journal entry )
s_ ;Gt'ng k/LIf0f tof/L ug'{cl3 uNtL ;'wf/
!_ PskIfLo uNtLsf] ;'wf/
 PskIfLo uNtLsf] k|efj 8]la6 jf q]ml86 s'g} Pp6f kIfdf kg]{ ePsfn] o;nfO{ ;Gt'ng k/LIf0f tof/ug'{cl3 g}
;Rofpg'k5{ . h:tf] –
• Purchase book was overcast by Rs 450.
• Purchasebook was undercast by Rs 670
• Posted wrongly Rs 500 instead of Rs 5000 on the debit side of Ram A/c
 klxnf]df Purchase Book df Dr Side df ? $%) w]/} b]vfOPsfn] Cr Side df ? 450sf] ;dfof]hgu/L lx;fa ldnfg
ug'{k5{ .
 bf];|f]df Purchase Book df Dr Side df ? ^&) sd b]vfOPsf]n] Dr Side df ?=^&) yk u/L;dfof]hg ug'{k5{ .
 t];|f]df Ram A/c df Dr Side df ? $%)) sd b]vfOPsfn] Dr side df ? $%)) yk u/L ;dfof]hgug'{k5{ .
@_ b'O{kIfLo uNtL ;'wf/M
 b'O{ jf b'O{eGbf a9L vftfnfO{ k|efj kg]{ uNtLnfO{ b'O{kIfLo uNtL elgG5 . b'O{kIfLo uNtLnfO{ ;'wf/ug{sf nfuL lgDg
kfOnfx¿ rfNg'k5{ .
• 7Ls clen]v kQf nufpg' .
• uNtL clen]v n]Vg' .
• 7Ls clen]vdf uNtL clen]vn] efu ug'{ /
• z]if clen]v kQf nufpg' .
 pbfx/0fM Machinery Purchased worth Rs.25000debited to Purchase A/c=
Correct Entry Worng Entry
Machinery A/C Dr 25000 Purchase A/C Dr 25000
To cash A/c 25000 To cash A/c 25000
Rectifying Entry
n]vf tyf n]vf k|0ffnL s[i0f lg/f}nf -rf6{8{ PsfpG6]G6_

Machinery A/C X Cash A/C

cash A/c Purchase A/c
Machinery A/C Dr 25000
To purchase A/c 25000
(Being Purchase of Machinery recorded to purchase, now rectified)

v_ ;Gt'ng k/LIf0fkl5sf] uNtL ;'wf/M

!_ Ps klIfo uNtL ;'wf/
 s'g} jif{ ePsf uNtLx¿ ;f] jif{ km]nf gk/L ;Gt'ng k/LIf0f tyf clGtd vftfx¿sf] tof/Lkl5 jf csf]{jif{ uP/dfq km]nf
k5{ eg] kl5 g} ePklg ltgLx¿nfO{ ;Rofpg'kg]{ x'G5 . o:tf uNtLx¿ kQf nufO{suspense Account vf]n]/ ;Rofpg'k5{
.
 o;df h'g uNtL kQf nfUb5 vf]lnPsf] Suspense Account nfO{ ljkl/t kIfdf n]vL 5'6]sf] A/cnfO{ ;xL kIfdf
b]vfpg'k5{ .
 pbfx/0fMThe Total of Purchase book was overcast by Rs 500.
Suspense A/C Dr 500
To Purchase A/c 500
(Being the total of Purchase book overcast, now recti fi ted)
ph|ftL vftf (suspense Account)
 n]vf /fVg] qmddf uNtLx¿ ePsf] sf/0faf6 ;Gt'ng k/LIf0f ldNb}g t/ clGtd vftfsf] lgdf{0fsfnfuL h;/L eP klg
cf=j=sf] cGTodf ;Gt'ng k/LIf0f ldnfpg'k5{ . o;sf nfuL n]vf clen]vx¿dfePsf uNtLx¿sf] vf]hL u/L To:tf
uNtLnfO{ ;RofO{ ;Gt'ng k/LIf0f ldnfpg] sfd x'G5 t/ slxn]sfxL“b'ef{Uojz o:tf uNtLx¿ kQf nufpg ;ls“b}g . o:tf]
x'“bf ;Gt'ng k/LIf0f ldnfpg Hofb} sl7g x'G5 .
 olx ;d:ofnfO{ x]/]/ tTsfnLg ¿kdf ;Gt'ng k/LIf0f ldnfpg Pp6f gof“ vftf vf]lnG5 h;nfO{ ph|ftL vftf (Suspense
account) elgG5 . h'g ;Gt'ng k/LIf0fsf] 8]la6 hDdf / q]ml86 hDdf /sd a/fa/ Nofpgsf nfuL vf]lnG5 .
 ;Gt'ng k/LIf0fsf] 8]la6 / q]ml86 lar km/s k/]sf] /sd ph|ftL vftfsf] gfddf n]lvG5 cyf{t\ ;Gt'ngk/LIf0fsf] ljj/0f
dxndf ph|ftL vftfsf] gfd n]vL /sd sd ePsf] kIfdf ;f] sd /sd n]lvG5 .
 ph|ftL vftfnfO{ e'nr's vftf, ck'i6 vftf jf sfNklgs vftf (Dummy account) klg eGg]ul/G5 .
 ph|ftL vftf Tof] vftf xf] h;df ;Gt'ng k/LIf0fdf b]lvPsf] km/s /sdnfO{ c:yfoL ¿kdf b]vfO{G5 .
 ;Gt'ng k/LIf0f gldn];Dd clGtd vftfx¿ ldnfpgsf nfuL o; k|sf/sf] vftf vf]lnPsf] x'G5 .
 ha ;Gt'ng k/LIf0fdf km/s kgf{sf] sf/0f kQf nfU5 ta o; vftfsf] cl:tTj ;dfKt x'G5 .
 olb o; jif{sf ;a} vftfx¿ aGb ul/of] eg] klg cfufdL jif{ eP klg ljutsf sf/0fx¿ kQf nufO{ph|ftL vftf aGb
ug'{k5{ .

% gfkmf gf]S;fg lx;fa (Profit & Loss Account)

kl/ro
s'g} klg ;+:yfdf Ps cfly{s jif{leq ePsf cfDbfgL, vr{, kmfO{bf tyf 3f6fnfO{ ;+sng ul/ tof/ kfl/g] ljQLo ljj/0f g} gfkmf
gf]S;fg vftf xf] .Profit & Loss Account is a statement of income and expense incurred for a fiscal year. gfkmf
jf gf]S;fg vftfn]financial performance indicator klg elgG5 . gfkmf gf]S;fg vftf nominal account xf] / o;df vr{
/ 3f6fnfO{ 8]la6 / gfkmf tyf cfDbfgLnfO{ qm]l86df n]lvG5 .
gfkmf gf]S;fg vftf agfpgsf sf/0fx¿ ÷p2]Zo÷dxTj
 ljQLo sfo{;Dkfbg (financial performance) k|:t't ug'{,
n]vf tyf n]vf k|0ffnL s[i0f lg/f}nf -rf6{8{ PsfpG6]G6_

 gfkmf gf]S;fg kQf nufpg'

 s/ lgwf{/0f ug'{,
 ljQLo ljj/0fnfO{ k"0f{tf lbg',
 n]vf kl/If0fnfO{ ;xh agfpg',
 ;/f]sf/jfnf ;dIf oyfy{ cj:yf k|:t't ug'{,
 jf;nft agfpg] cfwf/ tof/ kfg'{,
 cfout k|s[ltsf sf/f]jfnfO{ Plss[t ug'{,
 n]vf rqmnfO{ k"0f{tf k|bfg ug'{,
 cfly{sf sf/f]jf/sf] t'ngfTds cWoog ug'{,
 kfb{lz{tf a[l4 ug'{,
 cfly{s cg'zf;gsf] dfWodaf6 ;+:yfut ;';fgnfO{ ;xh agfpg' .
s ju{sf a}+s tyf ljQLo ;+:yfn] gfkmf gf]S;fg lx;fa tof/ kfbf{ g]kfn /fi6« a}+såf/f hf/L Plss[t lgb]{lzsf gDj/ $, @)&%
df pNn]v u/]sf] NFRS9f“rf adf]lhd tof/ kfg'{kb{5 .
Format of Consolidated Statement of Profit or Loss as per NRB Directive No. 4.

Name of the Bank or Financial Institution

Consolidated Statement of Profit or Loss
For the year ended ...Asar 20xx
Group Bank
Note Current Previous Current Previous
Year Year Year Year
Interest income 4.29
Interest expense 4.30
Net interest income
Fee and commission income 4.31
Fee and commission expense 4.32
Net fee and commission income
Net interest, fee and commission income
Net trading income 4.33
Other operating income 4.34
Total operating income
Impairment charge/(reversal) for loans and other
losses 4.35
Net operating income
Operating expense
Personnel expenses 4.36
Other operating expenses 4.37
Depreciation & Amortization 4.38
Operating Profit
Non operating income 4.39
n]vf tyf n]vf k|0ffnL s[i0f lg/f}nf -rf6{8{ PsfpG6]G6_

Non operating expense 4.40

Profit before income tax
Income tax expense 4.41
Current Tax
Deferred Tax
Profit for the year
Profit attributable to:
Equity holders of the Bank
Non-controlling interest
Profit for the year
Earnings per share
Basic earnings per share
Diluted earnings per share

^ jf;nft (Balance Sheet)

kl/ro
 s'g} klg ;+:yfdf lglZrt ;doljGb' (point of time) df ;f] ;+:yfsf] ;DklQ, bfloTj tyf k'“hLnfO{ k|:t't ug]{ ljQLo
ljj/0f g} balance sheet xf] .
 jf;nftn] jif{sf] cGTodf af“sL /x]sf ;DklQ, bfloTj tyf k'“hLnfO{ b]vfpg] x'gfn] o;nfO{
financialpositionindicatorsf] ¿kdf lnOG5 .
 Balance sheet nfO{ lgDg ;lds/0f ljlwdf b]vfpg ;lsG5 .
Assets =capital + liabilities
 jf;nftdf s'n ;DkQL /sd s'n k'“hL -z]o/wgLsf] k'“hL_ / s'n bfloTjsf] hf]8 /sd;“u a/fa/ x'g
cfp“5 . bf]xf]/f] n]vf k|0ffnL (Double Entry Book Keeping System)adf]lhdReal Account, Personal
Account / Nominal Account af6 ;DkQL / bfloTj l;h{gf x'g] x“bf jf;nftn] slt ;DkQL / bfloTj l;h{gf eof]
eGg] b]vfp“5 .
 Balance sheetaGg' k"j{Trial Balance agfOG5 / Trial Balance af6 Trading/Profit & Loss Account agfOG5
. tt\ kZrft v'b gfkmf÷3f6fnfO{ Balance Sheet df nlu ;DkQL, k'“hL / bfloTjsf] l:yltsf] lgSof]{n x'G5 .
jf;tnsf] p2]Zo÷dxTj
 ;+:yfsf] ljQLo ;antf (Financial Strength) kQf nufpg',
 ljQLo ljj/0fnfO{ k"0f{tf lbg',
 Financial position b]vfpg',
 k"“hL ;+/rgf yfxf kfpg',
 Solvency capacity ljZn]if0f ug'{,
 ;/f]sf/jfnfnfO{ ;+:yfsf] ljQLo :j:ytf a'em\g JofVof / ljZn]if0f nflu ;"rgfk|jfx ug'{,
 k"“hLut k|s[ltsf sf/f]jf/nfO{ Plss[t ug'{,
 Net worth kQf nufpg',
 n]vf k/LIf0f sfo{nfO{ ;xh agfpg,'
 ;+:yfsf] ;jn / b'j{n kIf kQf nufpg ;xof]u ug'{,
n]vf tyf n]vf k|0ffnL s[i0f lg/f}nf -rf6{8{ PsfpG6]G6_

Jff;nt agfpg] ljlw (Method/Format/Process of making balance sheet)

Balance Sheet agfp“bfn]vfsf] lgofds lgsfo g]kfn rf6{8{ PsfpG6]G6 ;+:yfn] hf/L u/]sf] Nepal Financial Reporting
Standards(NFRS) df tf]lsPsf] 9f“rf adf]lhd tof/ kfg'{ kb{5 . s'g} ljz]if lgofds lgsfo h:t} a}+s, aLdf cflb ;+:yfn]
eg] ;DalGwt lgsfo -g]kfn /fi6« a}+s, aLdf ;ldlt_n] NFRS df s]xL 9f“rf kl/jt{g u/]df ;f]lx adf]lhd 9f“rfdf jf;nft
tof/ ug'{kb{5 .
;fdfGo ;+:yfx¿n] tof/ kfg]{ jf;nftsf] l6 9f“rf / o;sf Core element nfO{ lgDgfg';f/ k|:t't ul/Psf] 5 .
Balance sheet structure of General organization
Capital & Liabilities Amount Assets Amount
Share Capital *** Fixed assets ***
Reserve and surplus *** Investment ***
Long Term Debt *** Current assets ***
Current liabilities *** Fictitious assets ***
Total **** Total ****
 Share capital includes: Equity share, preference share, share premium
 Reserve and surplus includes: General reserve, surplus, funds
 Long term debt includes: Debenture, mortgage, bond, public deposit, bank loan
 Current liabilities include: Creditors, payable, outstanding expenses, dues, to be pay, advance
income, bank overdraft, provision for tax, provision for dividend
 Fixed assets include: Tangible assets like land, building, plant, machineries, furniture & fixtures,
vehicles, Intangible assets like goodwill, patent, copyright, trademark, franchises.
 Investment includes: Purchase of share, debenture, t-bill, government bond etc.
 Current assets include: Debtors (book debt), inventory (Closing stock), cash, bank, receivable,
prepaid (advance paid), marketable securities,
 Fictitious assets include: Preliminary expenses, discount on issue of share debenture, deferred
expenditure, underwriting commission
s ju{sf a}+s tyf ljQLo ;+:yfn] jf;nft tof/ kfbf{ g]kfn /fi6« a}+såf/f hf/L Plss[t lgb]{lzsf gDj/ $, @)&% df
pNn]v u/]sf] NFRS9f“rf adf]lhd jf;nft tof/ kfg'{kb{5 .Balance Sheet nfO{ Statement of Financial Position
klg elgG5 / To;sf]Format lgDgadf]lhd x'G5 .
Name of the Bank or Financial Institution
Consolidated Statement of Financial Position
As on ‘‘.Asar 20‘‘.
Group Bank
Note Current Previous Current Previous
Year Year Year Year
Assets
Cash and cash equivalent 4.1
Due from Nepal Rastra Bank 4.2
Placement with Bank and “inancial Institutions 4.3
Derivative financial instruments 4.4
Other trading assets 4.5
Loan and advances to B/“Is 4.6
Loans and advances to customers 4.7
Investment securities 4.8
n]vf tyf n]vf k|0ffnL s[i0f lg/f}nf -rf6{8{ PsfpG6]G6_

Current tax assets 4.9

Investment in subsidiaries 4.10
Investment in associates 4.11
Investment property 4.12
Property and equipment 4.13
Goodwill and Intangible assets 4.14
Deferred tax assets 4.15
Other assets 4.16
Total Assets
Group Bank
Current Previous Current Previous
Note Year Year Year Year
Liabilities
Due to Bank and financial Institutions 4.17

Due to Nepal Rastra Bank 4.18

Derivative financial instruments 4.19

Deposits from customers 4.20

Borrowing 4.21

Current Tax Liabilities 4.9

Provisions 4.22

Deferred tax liabilities 4.15

Other liabilities 4.23

Debt securities issued 4.24

Subordinated Liabilities 4.25

Total liabilities
Equity
Share capital 4.26

Share premium
Retained earnings
Reserves 4.27

Total equity attributable to equity holders

Non-controlling interest
Total equity
Total liabilities and equity
Contingent liabilities and commitment 4.28

Net assets value per share

& n]vfk/LIf0f / o;sf] dxTj

n]vf tyf n]vf k|0ffnL s[i0f lg/f}nf -rf6{8{ PsfpG6]G6_

n]vfk/LIf0fsf] kl/efiff
;fdfGo efiffdf n]vfsf] hf“rnfO{ g} n]vfk/LIf0f elgG5 . n]vfsf] efiffdf sfof{nodf /flvPsf] cfly{ssf/f]jf/sf] clen]v,
alxvftf, jf;nft cflb ljQLo k|ltj]bgsf] ;+:yfleqs} :jtGq lgsfoaf6 / clGtd ¿kdf rf6{8 PsfpG6]G6 tyf btf{jfn
n]vfk/LIfsåf/f hf“r u/L True and faircj:yfsf] lrq0f ug{ k|lta]bgtof/ kf/L ;DalGwtlgsfodf k]z ug]{ sfo{nfO{g}
n]vfk/LIf0f elgG5 .
t;y{ n]vfk/LIf0fdf lgDg ljifo kb{5g\ M
 cfly{ssf/f]jf/sf] cfGtl/s ?kdf r]shf“r
 jflif{s ljQLo ljj/0fsf] rf6{8 PsfpG6]G6 tyf btf{jfn n]vfk/LIfsåf/f k/LIf0f
 ljQLo ljj/0fsf] True and fair viewsf ;DaGdf cl86 l/kf]6{
 cl86 l/kf]6{nfO{ ;DalGwt lgsfodf k]z
n]vfk/LIfsn]] x]g'{kg]{ d'Vo j:t'
 ;+:yfn] u/]sf] Joj;fo pQm ;+:yfsf] k|aGwkq, lgodfjnL tyf ;DalGwt P]g -h:t} a}+ssf xsdf a}+s tyf ljQLo ;+:yf
;DaGwL P]g, @)&#, sDkgL P]g, @)^# cflb_ adf]lhd 5 jf 5}g
 ;j} e'QmfgL / ;+slntcfosfcfwf/e"t k|df0fx¿ ;+nUg 5g\ jf 5}gg\
 ;+:yfaf6 x'g] vr{ -Joo_ :jLs[t ah]6 cGtu{tsf] xf] jf xf]O{g
 Journal, Ledger, Trial Balance adf]lhd jf;nft, gfkmf gf]S;fg lx;fa tyf gub k|jfx cflb ljQLo ljj/0f ag]sf
5g\ jf 5}gg\
 k|rlnt P]g lgodadf]lhdcfly{s;|f]t ;+sng / kl/rfngePsf] 5 jf 5}g
 Nepal Financial Reporting Standards(NFRS) adf]lhd n]vfdfg kfngf ePsf 5g\ jf 5}gg\ cflb
n]vfk/LIf0fsf l;4fGt
g]kfnsf] ;+lawfgsf] efu @@ wf/f @$! adf]lhd n]vfk/LIf0f ubf{ b]xfosfljifonfO{ Wofgdf /fVg'kg]{ x'G5 .
• lgoldttfsf] l;4fGt,
• ldtJolotfsf] l;4fGt,
• sfo{bIftf l;4fGt,
• k|efjsfl/tfsf] l;4fGt,
• cf}lrTotfsf] l;4fGt .
To:t} lgDgadf]lhdyklaifonfO{ ;d]t n]vfk/LIf0fsf] l;4fGtsf] ¿kdf lnOG5 M
• OdfGbfl/tfsf] l;4fGt
• lgikIftfsf] l;4fGt
• k|df0fsf] l;4fGt,
• a}wflgstfsf] l;4fGt
• uf]klgotfsf] l;4fGt,
• kf/blz{tfsf] l;4fGt,
• of]hgfsf] l;4fGt,
• ;/ntfsf] l;4fGt,
• k|lta]bgsf] l;4fGt,
• k"0f{tfsf] l;4fGt .
n]vfk/LIf0fsf k|sf/x¿
d'VotM n]vfk/LIf0f lgDgadf]lhd 5g\
• cfGtl/s n]vfk/LIf0f,
• afx\o n]vfk/LIf0f,
• sfo{d"ns n]vfk/LIf0f .
n]vf tyf n]vf k|0ffnL s[i0f lg/f}nf -rf6{8{ PsfpG6]G6_

cfGtl/s n]vfk/LIf0f
;+:yfaf6 x'g] cfly{ssf/f]jf/sf] ;+:yf leqs} lgsfoaf6 :jtGqtfk"j{s ?kdf ;+:yfsf] p4]ZonfO{ Wofgdf /fvL ul/g] k/LIf0fnfO{
cfGtl/s n]vfk/LIf0f elgG5 . ;+:yfsf] cfGtl/s n]vfk/LIf0f laefuaf6 ;+:yfsf] n]vf,sfuhft, n]vfk|lqmof cflbsf]] laifodf
:jtGqtfk"j{s k/LIf0f u/L uNtL tyfsdhf]/LkQfnufO{ tTsfn ;'wf/ ug]{ p4]Zon] ul/g] k/LIf0f cfGtl/s n]vfk/LIf0f xf] .

cfGtl/s n]vfk/LIf0fsf]sfd, st{Jo jf p2]ZoM

cfGtl/s n]vfk/LIf0fsf] d'Vo p2]Zo uNtL tyfsdhf]/L kQf nufO{ tTsfn ;'wf/ ug'{ xf] . a[xt\ ?kdf o;sf sfd, st{Jo jf
p2]Zo lgDgadf]lhd JofVof ug{ ;lsG5 .
• n]vfnfO{ z'4 / lgoldt tl/sfn] /fVg sf/f]jf/sf] ul0ftLo z'4tf k/LIf0f ug'{
• sfg'g kl/kfng eP gePsf] x]g{'
• ;|f]t ;fwgsf] pkof]lutf / ldtAooLtfsf] k/LIf0f ug'{
• ;+:yfsf] :jLs[t aflif{s sfo{qmdaf6 nIo k|fKt eP gePsf] klxrfg ug'{
• cfly{s tyf k|zf;lgs sfdsf/jfxLsf] hf“rug'{,
• ljQLo cg'zf;g sfodug'{
• afx\o n]vfk/LIf0fdf ;xhLs/0f ug{',
• cfGtl/s lgoGq0f k|0ffnLnfO{ dha'tagfpg'
• ;+rfngtyf ;DefljtcGohf]lvdaf/] Joj:yfkgnfO{ ;"lrt ug'{,
• ;fwg kl/rfngdfclgoldttfGo'lgs/0fsf] ;'lglZrttfsfodug'{,
cfGtl/s n]vfk/LIf0fsf sdhf]/Lx¿M
• ;+:yfleqs} lgsfoåf/f n]vfk/LIf0f ul/g] x'+bf :jtGqtfsf] k|Zg,
• uNtLtyfsdhf]/Lx¿nfO{;'wf/ ug]{ eGbfk|ltj]bgtof/ kfg]{ k|j[lQ dfq xfjL /xg',
• Joj:yfkg kIfn] klg cf=n]=k nfO{ lgoldt ?l6g sfo{ / P]gsf] kfngf ug{ dfq agfOPsf] ;f]r /fVg'
• Ps} ;+:yfsf sd{rf/Ln] n]vfk/LIf0f ug]{ x'“bf cGo sd{rf/Laf6 c;xof]u
• cf=n]=k=åf/f cf}NofO{Psfsdhf]/LnfO{ xNsf ?kdf lng] k|j[lQ
• clGtdn]vfk/LIf0fsf] nflu cf=n]=k k|ltj]bgnfO{ sd} cWoog ul/g'
• cf=n]=k=;DjGwL lglb{i6 dfu{bz{g gePsf]n] ;j{:jLsfo{tfdf cf“r cfPsf],
• bIf hgzlQmsf] k|foM cefj
• Aoj:yfkgsf] k|zf;lgs lqmofsnfksf] klg hf“r x'g'kg]{df ;f] tkm{ nlIft gePsf],
• tflnd / ;Lk ljsf;sf] sfo{qmdsf] sdL] .
afx\o -clGtd_n]vfk/LIf0fM External/Statutory/Final Audit

;+:yfsf] jflif{s cfly{s ljj/0f, To; ;DaGwL n]vftyf sfuhftx¿sf] :jtGqlgsfoåf/f sfg'gLcfwf/dful/g] n]vfk/LIf0fnfO{
clGtdjfafx\o n]vfk/LIf0f elgG5 . clgjfo{ tyfj}wflgs ¿kdf ;+u7g eGbfaflx/sf] :jtGq lgsfojf6 ul/g] cfly{s
sf/f]jf/sf] hf“r g} clGtd n]vfk/LIf0f xf] .afx\o n]vfk/LIf0f ug]{ n]vf k/LIfsn] g]kfn rf6{8{ PsfpG6]G6 ;+:yfaf6 l;P jf
/lh:68{ cl86/sf] n]vfk/LIf0f nfO;]G; lnPsf] x'g'k5{ .
clGtd n]vfk/LIf0fdf lgDg sfo{ x'G5 M
 cfly{s sf/f]jf/ / ;f] ;“u ;DjlGwt sfuhftsf] :jtGqtfk"j{s hf“r k8\tfn
 ljQLo ljj/0f (Profit & Loss, Balance Sheet, Cash Flow Statement, Notes to Acounts) sf] True and
Fair view;DaGwdf wf/0ff
 uNtL tyf hfn;fhL kQf nufO{ ;f] sf] k|ltj]bg tof/
 k|ltj]bgnfO{ aflif{s ;fwf/0f;ef ;dIf k]z
 s'g} lgofds lgsfoaf6 n]vfk/LIf0f ;DaGwL s]xL hfgsf/L dfu]df ;f] k]z ug]{
n]vf tyf n]vf k|0ffnL s[i0f lg/f}nf -rf6{8{ PsfpG6]G6_

g]kfnsf] ;+lawfg @)&@ sf] efu @@ wf/f @$! Dffdxfn]vf k/LIfssf] sfd, st{Jo / clwsf/ tf]ls /fi6«klt / pk/fi6«kltsf]
sfof{no, ;jf]{Rr cbfnt, ;+3Lo ;+;b, k|b]z ;ef, k|b]z ;/sf/ cflb ;Dk"0f{ lgsfosf] clGtd n]vfk/LIf0f dxfn]vf k/LIfssf]
sfof{noaf6ug'{kg]{ Aoj:yful/Psf] 5 . h;cg';f/ n]vfk/LIf0f ubf{ lgoldttf, ldtJolotf, sfo{bIftf, k|efjsfl/tf
/cf}lrTotfsf] larf/ u/L dxfn]vf k/LIfsaf6 n]vfk/LIf0f x'g] Aoj:yful/Psf] 5 . krf; k|ltztjf ;f] eGbfa9L ;/sf/L
:jfldTjePsf] ;+:yfsf] n]vfk/LIfslgo'lQm ubf{ dxfn]vf k/LIfssf] sfof{no;“u k/fdz{ lng'kg]{ x'G5 .
clGtd n]vfk/LIf0fsf]sfd, st{Jo jf p2]ZoM
clGtdn]vfk/LIf0fsf] d'Vo p2]Zo uNtLtyfsdhf]/L kQfnufO{ k|ltj]bgdfpNn]v ug'{ xf] . a[xt\ ?kdf o;sf sfd, st{Jo jfp2]Zo
lgDgadf]lhd JofVof ug{ ;lsG5 .
• ljQLo ljj/0fsf] True and Fair view;DaGwdf wf/0ff,
• ;+:yfdf ePsf hfn;fhL kQf nufpg e/dUb'/ k|of; u/L ;DalGwt lgsfodf hfgsf/L lbg',
• ;fwg ;|f]t b'¿kof]u x'gaf6 /f]SgnfO{ l/kf]6{df k|i6 pNn]v ug'{,
• cfly{s sfd sf/jfxLsf] ?h' tyf a]?h' r]s u/L lgSof]{n ug'{,
• ;|f]t / ;fwgsf] k|of]udflgoldttf, ldtJolotf, sfo{bIftf, k|efjsf/Ltf / cf}lrTotfdf hf]8 lbg',
• ;/sf/sf gLltaf6 cfly{s k|zf;gdf kg{ ;Sg] gs/fTds c;/nfO{ Go'lgs/0f ug{ ;'emfj lbg',
• cfly{s cg'zf;gsfod u/L kf/blz{tfdfhf]8 lbg',
• ;du|df ;+:yfut ;'zf;gsf] nflu ;xof]u ug'{ .
clGtdn]vfk/LIf0fsf r'gf}ltx¿M
• n]vfk/LIf0fdf ;do / nfutdf s;L nufOg'n] n]vfk/LIfsnfO{ sd nfut / sd ;dod} sfd ;Sg] r'gf}lt,
• n]vfk/LIf0fdf ljj/0f 5gf}6 (Sampling) ubf{ k"0f{ j}1flgs 9+uaf6 x'g g;Sg',
• n]vfk/LIf0f j:t'ut geO{ laifout 9+uaf6 a9L lgb]{lzt x'g',
• n]vfk/LIf0f k|ltj]bgdfcf}NofO{Psfsdhf]/LnfO{ tTsfn ;'wf/sf] cu|;/tfgb]vfpg',
• n]vfk/LIf0f ug]{ ljleGg n]vfk/LIfssf] cEof;dfPs¿ktfsfodgx'g',
• sltko ljifodf km/s n]vfk/LIfssf]km/s km/s wf/0ffeO Ps?ktfsf] r'gf}lt,
• System auditsf] cEof; k"0f{¿kdfug{ g;Sg',
• cfly{s sf/f]jf/sf] cfsf/ j[l4 ;“u} n]vfk/LIfssf] ;+Vof,;Lk / Ifdtfdf :t/f]Ggltsf] cefj /xg',
• n]vfk/LIfs / n]vf ;d"xsfsd{rf/Lx¿df ;s/fTdspTk|]/0ffn] sfdug{ g;Sg',
• ;du|df ;bfrf/ / g}ltstf eGbf klg k|d'v :yfggkfpg' .
sfo{d"ns n]vfk/LIf0f (Performance Audit)

sfo{d"ns n]vfk/LIf0f eGgfn] lgoldt k|s[ofsf] cl86 eGbf klg ;fwg / ;|f]tsf] pkof]u / ;f]sf] pknAwL larsf]
;DjGwnfO{laZn]if0f u/L glthfd'vL kl/0ffdsf] lg/LIf0fnfO{a'lemG5 . ljQLo ljj/0fsf lx;fa n]vfdfg adf]lhd /]s8{ ePsf
5g\ jf 5}gg\ eGbf klg tL lx;fan] ;+:yfsf] d'Vo p2]Zo k|fKt ug{ / of]ubfgdf cfwfl/t k|ltkmn lbg slQsf] ;kmn 5g\ egL
ul/g]n]vfk/LIf0fnfO{ sfo{d"ns n]vfk/LIf0f elgG5 . ;Lldt ;|f]t ;fwgaf6 cTo'Qd kmfObf x'gnfO{ ;fwgsf] kl/rfngePsf] 5
jf 5}g egLul/g] lg/LIf0f g} sfo{d"ns n]vfk/LIf0f xf] .g]kfndf la=;+=@)#& ;fnaf6 sfo{d"ns
n]vfk/LIf0fnfO{;+j}wflgsdfGotflbPsf] 5 .
sfo{d"ns n]vfk/LIf0fsf sfd, st{Jo jf p2]ZoM
• ;+:yfsf] of]hgf, ah]6 tyfclVtof/L adf]lhd cfo, vr{ / ;|f]t af“8kmf“8sf] d"Nofª\sg,
• ;+u7gsf] cfGtl/s / afXojftfj/0fsf] ljZn]if0f ug]{,
• ldtJooLtf,hjfkmb]lxtf, sfo{bIftf / k|efjsfl/tfsf] hf“r ug]{, k"j{ lgwf{/Lt of]hgfadf]lhdsfo{ eof]eg]/ hf“r
u/L ;f] sf] dfkgug]{,
n]vf tyf n]vf k|0ffnL s[i0f lg/f}nf -rf6{8{ PsfpG6]G6_

* jfl0fHo a}+sx?sf] ljlQo ljj/0f P+j o;sf k|d'v lzif{sx?

ljQLo ljj/0fsf] kl/ro
 s'g} klg ;+:yfsf] cfly{s s[ofsnfksf] k|ltj]bgnfO{ g} ljQLo ljj/0f elgG5 . ljQLo laa/0fn]vfsf] outputxf] h;nfO{
;/f]sf/jfnf ;dIf ;"rgf k|jfx ug{ snfTds 9+uaf6 tof/kfl/G5 .
 x/]s ;+:yfn] cfly{s s[ofsnfk ug]{ ljlQs} k|dfl0ft sfuhtsf] cfwf/df clen]v /fvL jlu{s/0fub}{ ;f/+z lgsfNg]
sfd ub{5g\ . ;f]xL ;f/+zsf] cfwf/df reporttof/ kfl/G5 . ;f]xL reportnfO{g} ljQLo ljj/0f eGg] ul/G5 .
ljQLo ljj/0fsf k|d'v lzif{sx¿ ( Major heading of financial statement)
g]kfn /fi6« a}+såf/f O{hfhtkqk|fKt a}+s tyf ljQLo ;+:yfnfO{hf/L Plss[t lgb]{lzsf g+= $ sf] cfwf/df ljQLo ljj/0fnfO{ b]xfo
adf]lhd ljefhg ul/Psf] 5 .
 Statement of Financial Position
 Statement of Profit or Loss
 Statement of Cash Flows
 Statement of change in equity
 Notes to Accounts
ljQLo ljt/0fsf] dxTj (Importanceof financial statement)
ljQLo lj/0fsf] dxTj cfGtl/s tyf jfXo k|of]ustf{sf ;fy} ;Dk"0f{ ;/f]sf/jfnfn] o;nfO{ k|of]u u/L lg0f{o lng] ub{5g\ . ljQLo
ljj/0fsf] dxTj / p2]Zo lgDgadf]lhd 5g\ M
 ljQLo cg'zf;gnfO{ k|]l/t ub}{ ;+:yfut ;'zf;g sfod ug{
 ;/f]sf/jfnf ;dIf jf:tljs cfly{s cj:yf k|:t't ug{,
 kf/blz{tf a[l4,
 lgod sfg'gsf] kfngf u/L lgofds lgsfosf] sf/jfxLaf6 hf]lug,
 nufgLstf{nfO{ nufgL ;DaGwL lg0f{o lng,
 ;+:yfsf] ;jn / b'j{n kIf yfxf kfpg,
 Accounting cyclenfO{ k"0f{tf lbg,
 ljQLo hf]lvdnfO{ Go"lgs/0f ug{,
 ljutdf 36]sf cfly{s 36gfsf] Plss[t clen]v /fVg,
 ;+:yfk|lt ;/f]sf/jfnfsf] ljZjf;lgotf clea[l4 ug{,
ljQLo ljj/0fsf kmfO{bf (Advantageof financial statement)
 gfkmf jf gf]S;fg lgwf{/0f ub{5,
 Financial performancetyf positionyfxf kfpg ;lsG5,
 s/ lgwf{/0fdf ;xof]u k'¥ofp“5,
 ;Dk"0f{ cfly{s sf/f]jf/nfO{ Ps} 7fp“df ;+sng ug{ d2t k'Ub5,
 cGo ;+:yf tyf ;du| pBf]usf] average ;+u t'ngf ug{ ;xof]u ldN5
 Solvency capacityyfxf kfO{G5,
 k"“hL ;+/rgf tyf hf]lvdsf] cj:yfaf/] hfgsf/L lng ;lsG5,
 gubsf] cj:yfjf/] lrq0f x'G5,
 d"Vo nufgLstf{sf] af/]df hfgsf/L lnO{ management analysisug{ ;xh x'G5,
 ljleGg k|sf/sf] sf]ifsf dfWodaf6 ;+:yfsf] ljQLo :jf:Yoaf/] hfgsf/L lnO{ ;'wf/ tyf of]hgf th'{dfnfO{ ;xhtf k|bfg
ub{5 .
 th'{dfnfO{ ;xhtf k|bfg ub{5 .
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Name of the Bank or Financial Institution
Consolidated Statement of cash flows
For the year ended ……..Asar 20…….

Current Year Previous Year

CASH FLOWS FROM OPERATING ACTIVITIES
Interest received
Fees and other income received
Divided received
Receipts from other operating activities
Interest paid
Commission and fees paid
Cash payment to employees
Other expense paid
Operating cash flows before changes in operating assets and liabilities
(Increase)/Decrease in operating assets
Due from Nepal Rastra Bank
Placement with bank and financial institutions
Other trading assets
Loan and advances to bank and financial institutions
Loans and advances to customers
Other assets
Increase/(Decrease) in operating liabilities
Due to bank and financial institutions
Due to Nepal Rastra Bank
Deposit from customers
Borrowings
Other liabilities
Net cash flow from operating activities before tax paid
Income taxes paid
Net cash flow from operating activities
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of investment securities
Receipts from sale of investment securities
Purchase of property and equipment
Receipt from the sale of property and equipment
Purchase of intangible assets
Receipt from the sale of intangible assets
Purchase of investment properties
Receipt from the sale of investment properties
Interest received
Dividend received
Net cash used in investing activities
CASH FLOWS FROM FINANCING ACTIVITIES
Receipt from issue of debt securities
Repayment of debt securities
Receipt from issue of subordinated liabilities
Repayment of subordinated liabilities
Receipt from issue of shares
Dividends paid
Interest paid
Other receipt/payment
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Net cash from financing activities

Net increase (decrease) in cash and cash equivalents
Cash and cash equivalents at Sawan 1, 20…….
Effect of exchange rate fluctuations on cash and cash equivalents held
Cash and cash equivalents at Asar end 20…..