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Class : 11

Subject : Account

Unit : 1.00 Lesson :Account


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1.) Mention any four functions/objectives of Book-keeping.

2.) Write any five importance/advantages of book-keeping.

3.) Explain in brief the meaning of accounting.

4.) Mention any six function/Objectives of accounting.

5.) State any five importance/advantages of accounting.

6.) State the scope of accounting.

7.) Mention any five limitations of accounting.

8.) Write in brief the essential of maintaining books of account in a business.

9.) Mention the process/step/cycle of accounting.

10.) Write the difference between Book-keeping and Accounting.

11.) Write the meaning of GAAP.

12.) What do you understand by ‘Business entity’ concept?

13.) Write in brief about money measurement concept.

14.) Write about the going concern concept.

15.) Write in brief about cost concept.

16.) Give the meaning of accounting period concept.

17.) Write the meaning of double entry system.

18.) State any three features of double entry system.

19.) Write any three advantages/importance/objectives of double entry system.

20.) Write the meaning of accounting equation.

21.) Write in brief about trial balance.

22.) State any two objectives of trial balance.

23.) Write the importance or advantages of trial balance.

24.) Write the meaning of cheque. and state the various parties connected with the cheque.

25.) Write the parties of cheque.

26.) Mention any four qualities/features of a cheque.

27.) What do you mean by endorsement of cheque?

28.) What do you mean by crossing cheque?

29.) What is bank reconciliation statement?

30.) What is mobile banking?

31.) What is Any Branch Banking System (ABBS)?

32.) Write the meaning of accounting errors.

33.) List out the types of accounting errors.

34.) Write in brief one sided error.

35.) Write in brief two sided error.

36.) Write the meaning of errors of principle with suitable examples.

37.) Write the meaning of errors of omission with example.

38.) Write the meaning of “Error of Commission” with suitable example.

39.) State the meaning of errors of duplication with suitable example.

40.) Clarify the meaning of compensating error.

41.) List any four errors which can be located/disclosed by trial balance.

42.) List any four errors which cannot be located/disclosed by trial balance.

43.) Define suspense account.

44.) Briefly write the meaning of reserve?

45.) Give the meaning of provision with suitable examples?

46.) Enumerate any four objectives of reserve/reserve fund.

47.) Define general reserve with example.

48.) Mention any three objectives/advantages of general reserve.

49.) Write the meaning of secrete reserve?

50.) State any four objectives of creating secrete reserve.

51.) Define capital reserve with suitable examples.

52.) Write the meaning of specific reserve.

53.) State in brief about sinking fund.

54.) Write any three differences between provision and reserve.

55.) Write the meaning of capital expenditure giving at least two examples.

56.) Write the meaning of revenue expenditure with suitable examples.

57.) State any three differences between capital expenditure and revenue expenditure.

58.) Write the meaning of capital receipt with suitable example.

59.) Write the meaning of revenue receipts

60.) State any three differences between capital and revenue receipts.

61.) Write the meaning of government accounting.

62.) Write any four features of governmental accounting.

63.) Write brief any four objective/importance of governmental accounting of Nepal.

64.) State any five features of new accounting system.

65.) Mention any five objectives of New Accounting System.

66.) Briefly write any 5 importance of New Accounting system.

67.) State any four differences between government accounting and commercial accounting.

68.) Write in brief the meaning of central level of accounting.

69.) Write short notes on Shyaha and Dhapot.

70.) What do you understand by capital subsidy? Who are eligible for such subsidy?

71.) Give the meaning of journal.

72.) What is General journal voucher?

73.) What is advance journal voucher?

74.) Define advance clearance journal voucher.

75.) What is miscellaneous journal voucher?

76.) Write the meaning of budget transfer.

77.) Write the meaning of bank cash book.

78.) Write the objectives of bank cash book.

79.) Mentioned any four importance of bank cash book.

80.) Give the meaning of Budget Sheet.

81.) Write any four objectives of budget sheet.

82.) Write the importance of budget sheet in brief.

83.) Write about three parts of budget sheet prepared by offices of Nepal Government.

84.) Mention two differences between bank cash book and Budget Sheet.

85.) Given the meaning of book keeping in three to four effective sentences.

86.) Mention any four functions/objectives of Book-keeping.

87.) Write any five importance/advantages of book-keeping.

88.) Explain in brief the meaning of accounting.

89.) Mention any six function/Objectives of accounting.

90.) State any five importance/advantages of accounting.

91.) State the scope of accounting.

92.) Mention any five limitations of accounting.

93.) Write in brief the essential of maintaining books of account in a business.

94.) Mention the process/step/cycle of accounting.

95.) Write the difference between Book-keeping and Accounting.

96.) Write the meaning of GAAP.

97.) What do you understand by ‘Business entity’ concept?

98.) Write in brief about money measurement concept.

99.) Write about the going concern concept.

100.) Write in brief about cost concept.

101.) Give the meaning of accounting period concept.

102.) Write the meaning of double entry system.

103.) State any three features of double entry system.

104.) Write any three advantages/importance/objectives of double entry system.

105.) Write the meaning of accounting equation.

106.) Write in brief about trial balance.

107.) State any two objectives of trial balance.

108.) Write the importance or advantages of trial balance.

109.) Write the meaning of cheque. and state the various parties connected with the cheque.

110.) Write the parties of cheque.

111.) Mention any four qualities/features of a cheque.

112.) What do you mean by endorsement of cheque?

113.) What do you mean by crossing cheque?

114.) What is bank reconciliation statement?

115.) What is mobile banking?

116.) What is Any Branch Banking System (ABBS)?

117.) Write the meaning of accounting errors.

118.) List out the types of accounting errors.

119.) Write in brief one sided error.

120.) Write in brief two sided error.

121.) Write the meaning of errors of principle with suitable examples.

122.) Write the meaning of errors of omission with example.

123.) Write the meaning of “Error of Commission” with suitable example.

124.) State the meaning of errors of duplication with suitable example.

125.) Clarify the meaning of compensating error.

126.) List any four errors which can be located/disclosed by trial balance.

127.) List any four errors which cannot be located/disclosed by trial balance.

128.) Define suspense account.

129.) Briefly write the meaning of reserve?

130.) Give the meaning of provision with suitable examples?

131.) Enumerate any four objectives of reserve/reserve fund.

132.) Define general reserve with example.

133.) Mention any three objectives/advantages of general reserve.

134.) Write the meaning of secrete reserve?

135.) State any four objectives of creating secrete reserve.

136.) Define capital reserve with suitable examples.

137.) Write the meaning of specific reserve.

138.) State in brief about sinking fund.

139.) Write any three differences between provision and reserve.

140.) Write the meaning of capital expenditure giving at least two examples.

141.) Write the meaning of revenue expenditure with suitable examples.

142.) State any three differences between capital expenditure and revenue expenditure.

143.) Write the meaning of capital receipt with suitable example.

144.) Write the meaning of revenue receipts

145.) State any three differences between capital and revenue receipts.

146.) Write the meaning of government accounting.

147.) Write any four features of governmental accounting.

148.) Write brief any four objective/importance of governmental accounting of Nepal.

149.) State any five features of new accounting system.

150.) Mention any five objectives of New Accounting System.

151.) Briefly write any 5 importance of New Accounting system.

152.) State any four differences between government accounting and commercial accounting.

153.) Write in brief the meaning of central level of accounting.

154.) Write short notes on Shyaha and Dhapot.

155.) What do you understand by capital subsidy? Who are eligible for such subsidy?

156.) Give the meaning of journal.

157.) What is General journal voucher?

158.) What is advance journal voucher?

159.) Define advance clearance journal voucher.

160.) What is miscellaneous journal voucher?

161.) Write the meaning of budget transfer.

162.) Write the meaning of bank cash book.

163.) Write the objectives of bank cash book.

164.) Mentioned any four importance of bank cash book.

165.) Give the meaning of Budget Sheet.

166.) Write any four objectives of budget sheet.

167.) Write the importance of budget sheet in brief.

168.) Write about three parts of budget sheet prepared by offices of Nepal Government.

169.) Mention two differences between bank cash book and Budget Sheet.

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