ACCOUNTING FOR ALL — GRADE 10
Office Operations and Accounting
Aligned with the Official Curriculum of the Curriculum Development Centre (CDC), Government of Nepal
Book Overview and Pedagogical Approach
This comprehensive Grade 10 textbook covers the entire CDC Grade 10 Office Operations and Accounting syllabus for the Secondary Education Examination (SEE). Every chapter integrates conceptual theory, regulatory frameworks from Nepalese public and financial institutions, standard accounting proformas, step-by-step solved numerical problems, and SEE board examination practice exercises.
Official SEE Examination Specification Grid (75 Theory + 25 Practical = 100 Marks)
The external written examination carries 75 Marks (Time: 3 Hours) and internal practical assessment carries 25 Marks:
| Group | Question Type | Number of Questions | Marks per Question | Total Marks | Nature of Questions |
|---|---|---|---|---|---|
| Group A | Very Short Answer | 11 | 1 | 11 | Definitions, full forms, AGF form numbers, dates, and one-sentence concepts across all units |
| Group B | Short Answer | 8 | 5 | 40 | Theoretical explanations, differences, and numerical problems (BRS, Rectification of Errors, Journal Vouchers, Bank Cash Book, Statement of Expenditure) |
| Group C | Long Answer | 3 | 8 | 24 | Comprehensive analytical theory and major numerical problems (Final Accounts with adjustments, Government Accounting / Journal Vouchers / Budget Sheet) |
| Total (Theory) | Written Examination | 22 | — | 75 | 3 Hours Duration |
| Internal Evaluation | Practical & Project Work | — | — | 25 | Attendance, class participation, project files, and terminal tests |
Chapters
| Chapter | Title | Core Coverage & SEE Focus |
|---|---|---|
| 1 | Office Management and Procedures | Office management functions, Tippani, Report, and Resolution |
| 2 | Filing and Indexing | Traditional vs. modern filing, 5 classification methods, and indexing systems |
| 3 | Bank, Insurance, and Financial Institutions | NRB, Class A/B/C/D banks, cheques, digital banking, Life & Non-life insurance, EPF, CIT, Cooperatives |
| 4 | Introduction to Tax | Canons of taxation, Direct vs. Indirect tax, VAT (13%), Income Tax, Customs, Excise, PAN |
| 5 | Business Accounting | Financial, Cost & Management accounting, NAS, NFRS, ASB Nepal, and Chart of Accounts |
| 6 | Bank Reconciliation Statement | Cash Book vs. Pass Book differences, rules of reconciliation, and solved SEE numericals |
| 7 | Accounting Errors and Their Rectification | One-sided & two-sided errors, Trial Balance disclosure, Suspense Account, and rectification entries |
| 8 | Final Accounts | Trading Account, Profit & Loss Account, Balance Sheet, adjustments, and 8-mark SEE numericals |
| 9 | System of Government Accounting in Nepal | Evolution of government accounting, Cash vs. Accrual basis, New Accounting System, and AGF overview |
| 10 | Revenue Accounting | Tax/Non-tax revenue codes (11000–15000), AGF 101–109 forms, TSA revenue banking, and reporting |
| 11 | Accounting of Government Expenditure | Budget heads, Journal Voucher (AGF 203), Budget Sheet (AGF 208), Bank Cash Book (AGF 209), Monthly Statement (AGF 210) |
| 12 | Store Accounting | Durable vs. consumable stores, Requisition (AGF 401), Purchase Order (AGF 402), Dakhila (AGF 403), Store Ledgers (AGF 407/408) |
| 13 | Fund Accounting and Retention Account | Consolidated, Divisible & Contingent funds; Retention deposit (AGF 601–604), receipt, refund, and forfeiture |
| 14 | Internal Control and Auditing | Internal control system, Internal Audit (DTCO) vs. Final Audit (OAG), and Beruju |
| 15 | Agencies Involved in Government Accounting System of Nepal | Ministry of Finance (MoF), FCGO, DTCO, PTCO, and Office of the Auditor General (OAG) |
| 16 | Use of Information Technology in Office Operation and Accounting | E-governance, TSA, CGAS, SuTRA, LMBIS, RMIS, PAMS, EFT, and digital payment systems |
| Appendix | AGF Forms, Budget Codes, Formulas & Model Question Paper | AGF forms directory (100 to 600 series), 5-digit budget and revenue codes, formulas, and a 75-mark SEE model paper with answers to its numericals |
Study Strategy for SEE Students
- Master Both Theory and Numericals: Office Procedure, Filing, Banking/Insurance, Tax, and Institutional chapters are purely theoretical and guarantee full marks when written in structured points.
- Practice Standard Formats: Always draw clean ruled tables with proper column headings, AGF form numbers, and narrations for Bank Reconciliation Statement (Ch 6), Rectification of Errors (Ch 7), Final Accounts (Ch 8), and Government Expenditure Accounts (Ch 11).
- Memorize 5-Digit Codes and AGF Numbers: Very Short Answer (1-mark) questions frequently test budget head codes (e.g., 21111 Remuneration, 22111 Water and Electricity), revenue codes (11000–15000), and Auditor General Form numbers (AGF No. 101 to AGF No. 604).
Solutions
Worked answers to the exercises at the end of every chapter, and to the whole model question paper, are in the Solutions section at the end of the book, starting with Chapter 1 Solutions. Try each exercise on your own first.