pbok'/ l;d]06 pBf]u lnld6]8
k|zf;g ;]jf, tx (, PsfpG6]G6;\ kbsf] v"nf k|ltof]lutfTds k/LIffsf] kf7\oqmd
Pj+ k/LIff of]hgf
kf7\oqmdsf] ?k/]vf M— o; kf7\oqmdsf] cfwf/df lgDgfg';f/ r/0fdf k/LIff lnOg] 5 M
k|yd r/0f M— lnlvt k/LIff k"0ff{Í M— @))
låtLo r/0f M— cGtjf{tf{ k"0ff{Í M— #)
!= k|yd r/0f M — lnlvt k/LIff k"0ff{Í M— @))kq / ljifo / k"0ff{Í / ptL0ff{Í / k/LIff k|0ffnL / k|Zg;+Vof x cÍ / ;do
k|yd / k|zf;g / Joj:yfkg / 100 / 40 / ljifout / nfdf] pQ/ / ^ k|Zg x !) cÍ / # 306f
;d:of ;dfwfgd'ns pQ/ / @ k|Zg x @) cÍ
låtLo / ;]jf ;DaGwL / 100 / 40 / ljifout / nfdf] pQ/ / ^ k|Zg x !) cÍ / # 306f
;d:of ;dfwfgd'ns pQ/ / @ k|Zg x @) cÍ
@= låtLo r/0f M — cGtjf{tf{
ljifo / k"0ff{Í / ptL0ff{Í / k/LIff k|0ffnL / ;do
cGtjf{tf{ / 30 / – / df}lvs
b|i6Jo M
!= lnlvt k/LIffsf] dfWod efiff g]kfnL jf c+u|]hL cyjf g]kfnL / c+u|]hL b'j} x'g]5 .
@ k|yd / låtLo kqsf] lnlvt k/LIff 5'§f5'§} x'g]5 .
#= lnlvt k/LIffdf oyf;Dej kf7\oqmdsf ;a} PsfO{af6 k|Zgx? ;f]lwg]5 .
$= ljifout k|Zgdf k|To]s kq÷ljifosf k|To]s v08sf nflu 5'§f5'§} pQ/k'l:tsfx? x'g]5g\ . kl/IffyL{n] k|To]s v08sf k|Zgx?sf] pQ/ ;f]xL v08sf pQ/k'l:tsfdf n]Vg'kg]{5 .
%= o; kf7\oqmd of]hgf cGtu{tsf kq÷ljifosf ljifoj:t''df h];'s} n]lvPsf] eP tfklg kf7\oqmddf k/]sf sfg"g, P]g, lgod tyf gLltx? k/LIffsf] ldlt eGbf # dlxgf cufl8 -;+zf]wg ePsf jf ;+zf]wg eO{ x6fO{Psf jf yk u/L ;+zf]wg eO{_ sfod /x]sfnfO{ o; kf7\qmddf k/]sf] ;Demg''' kb{5.
^= k|yd r/0fsf] k/LIffaf6 5gf}6 ePsf pDd]bjf/x?nfO{ dfq låtLo r/0fsf] k/LIffdf ;lDdlnt u/fOg]5.
&= kf7\oqmd nfu" ldlt M—
k|yd kq M– k|zf;g / Joj:yfkg
1. ;fj{hlgs k|zf;g
1.1 ;fj{hlgs k|zf;gsf] kl/ro, pb]Zo, sfo{If]q / r"gf}tLx?
1.2 k|zf;lgs ljlwx? -sfo{ ljZn]if0f, sfo{ ljj/0f, sfo{ d"NofÍg, sfo{ lj:t[lts/0f, sfo{ 9fFrf, ;+u7g tyf Joj:yfkg k4lt, Joj:yfksLo k/LIf0f_
1.3 ;fj{hlgs k|zf;gsf] ;+rfng ljlwx?
1.3.1 ;dGjo M cy{, dxTj / ;dGjosf tl/sfx?
1.3.2 clwsf/ k|Tofof]hg / clwsf/ lgIf]k0f
1.3.3 ;'kl/j]If0f, cg'udg tyf d"Nof+sg
1.4 ;fj{hlgs gLlt th'{df, sfo{fGojg / d"Nof+sg k|zf;gsf] e"ldsf
1.5 ;fj{hlgs k|zf;gdf lg0f{o lng] k|lqmof
1.6 sd{rf/L k|zf;gsf ljljw kIfx?M lgo'lQm, a9'jf, tna ;'ljwf, ;'kl/j]If0f, a[lt ljsf;, sfo{Ifdtf d"No+fsg / cjsfz
1.7 ;fj{hlgs k|zf;gdf hgzlQmsf] :yfg, pTk|]/0ff, u'gf;f] ;dfwfg, Joj;flos :jf:Yo tyf ;'/Iff, Joj;flostf, g}ltstf, cfr/0f / cg'zf;g, k'/:sf/ / b08÷;hfo ;DaGwL Joj:yf
1.8 g]kfnsf] ;fj{hlgs k|zf;gdf g]t[Tjsf] k|sf/, k|a[lQ / o;sf] e"ldsf
2. ;+u7g
2.1 ;+u7gsf] kl/ro, :j?k tyf ;+u7g u7gsf cfwf/x?
2.2 ;+u7gsf l;4fGtx? -cfb]zsf] PsfTdstf, lgoGq0fsf] l;df, kbzf]kfg_ / g]kfnsf] ;fj{hlgs If]qdf To;sf] k|of]u
2.3 ;+u7gsf s]xL k|d'v kIfx?M ;+u7gfTds Jojxf/, ;d"x ultlzntf / ;d"xut sfo{
2.4 ;+u7gfTds k|efjsf/Ltf / k|efj kfg]{ tTjx?
2.5 g]kfnsf] s]Gb|Lo / :yfgLo ;/sf/sf] ;+u7g :j?k
2.6 ;NNffx lbg] lgsfo / lg0f{o lng] tyf sfof{Gjog ug]{ lgsfo
3. Joj:yfkg
3.1 Joj:yfkgsf] cjwf/0ff / cfwf/e"t l;4fGtx?
3.2 s'zn Joj:yfkssf sfo{ / u'0fx?
3.3 Joj:yfksLo ;Lk / z}nLx?
3.4 Joj:yfkgsf ljleGg k|sf/ -;xeflutfd"ns, lgoGq0ffTds_
3.5 dfgj >f]t Joj:yfkg M k|flKt, ljsf;, pkof]u / ;Def/
3.6 Joj:yfkgsf s]xL k|d'v kIfx? -åGb Joj:yfkg, tgfj Joj:yfkg, ;do Joj:yfkg, k|sf]k Joj:yfkg, ;+s6 Joj:yfkg, kl/jt{g Joj:yfkg, u"gf;f] Joj:yfkg / hg;Dks{ Joj:yfkg _
3.7 ;fj{hlgs ;+:yfgx?sf] Joj:yfkg
3.8 >lds ;+u7g (Trade Union) / ;fd'lxs ;f}bfjfhL (Collective Bargaining)
3.9 jftf{ tyf ;Demf}tf ug]{ ;Lkx?
4. cfly{s k|zf;g tyf ljsf; k|zf;g
4.1 cfly{s k|zf;gsf] cy{, If]q, k|d'v sfo{x? / dxTj
4.2 ah]6 th'{df, sfof{Gjog, d"NofÍg k|lqmof / jh]6 rqm
4.3 ljsf; k|zf;gsf] cjwf/0ff / l;4fGtx?
4.4 g]kfndf ljsf; k|zf;gsf k|of;, cj/f]w, r'gf}lt tyf ;Defjgfx?
4.5 of]hgf th{'df, sfof{Gjog, cg'udg Pj+ d"Nof+sg k|lqmof
4.6 of]hgfa4 ljsf;sf] cjwf/0ff / rfn' cfjlws of]hgf
4.7 /fli6«o ljsf;df ;fj{hlgs ;+:yfgx?sf] e"ldsf
4.8 g]kfnsf] ;fj{hlgs ;+:yfgdf hgzltm Joj:yfkg
5. ;+lawfg / ;DalGwt sfg"g
5.1 g]kfnsf] jt{dfg ;+lawfg
5.2 pbok'/ l;d]06 pBf]u lnld6]8 ;DaGwL hfgsf/L
5.3 pbok'/ l;d]06 pBf]u lnld6]8sf] k|aGw kq tyf lgodfjnL, @)$$
5.4 pbok'/ l;d]06 pBf]u lnld6]8 sd{rf/L ;]jf zt{ lgodfjnL
5.5 pbok'/ l;d]06 pBf]u lnld6]8 cfly{s k|zf;g tyf vl/b ;DalGw ljlgodfjnL
5.6 sDkgL P]g, @)%#
5.7 s/f/ P]g, @)%^
5.8 n]vfk/LIf0f P]g, @)$*
5.9 cfos/ P]g, @)%* / cfos/ lgodfjnL, @)%(
5.10 d"No clea[l4 s/ P]g, @)%@ / d"No clea[l4 s/ lgodfjnL, @)%#
5.11 ;+:yfg P]g, @)@!
5.12 g]kfn rf6{8 PsfpG6]G6;\ P]g, @)%#
5.13 ;fj{hlgs vl/b P]g, @)^# tyf ;fj{hlgs vl/b lgodfjnL, @)^$
5.14 cfly{s sfo{ljlw P]g, @)%%, tyf cfly{s sfof{ljlw lgodfjnL, @)^$
5.15 >d P]g, @)$* / >d lgodfjnL, @)%)
5.16 6«]8 o'lgog P]g, @)$( / 6«]8 o'lgog lgodfjnL, @)%)
5.17 ei6«frf/ lgjf/0f P]g, @)%(
5.18 ;fj{hlgs ;+:yfg lgb]{zg af]8{ -u7g tyf sfo{ ;+rfng_ cfb]z, @)^*
låtLo kq M— ;]jf ;DaGwL
1. Financial Accounting
1.1 Introduction, Objectives, Concepts, Conventions and Principles, Policies and Accounting Process
1.2 Accounting as a Financial Information System
1.3 Preparation of income statement, income and expenditure account, receipt and payment account, and balance sheet
1.4 Preparation and Presentation of Company Final Accounts/Financial Statements
1.5 Analysis and Interpretation of Financial Statements
1.6 Amalgamation, Absorption and Reconstruction of Companies
1.7 International Accounting Standards (IAS)
1.8 International Public Sector Accounting Standards (IPSAS)
1.9 Nepal Accounting Standards (NAS)
1.10 Nepal Public Sector Accounting Standards (NPSAS)
1.11 International Financial Reporting Standards (IFRS))
1.12 Accounting standards (NAS with corresponding IASs, IFRSs)
1.13 Financial accountability
2. Cost and Management Accounting
2.1 Introduction, Nature and Functions of Cost Accounting
2.2 Installation of Cost Accounting System
2.3 Understanding Cost:Meaning of Cost, Objective of Costing, Methods of Costing, Technique of Costing, Classification of Cost, Elements of Cost, Statement of Cost Sheet, Cost Segregation and Estimation
2.4 Techniques of Cost Control and Cost Reduction
2.5 Introduction, Objectives, Scope, Advantages and Tools of Management Accounting
2.6 Management Accounting Framework
2.7 Cost Management System
2.8 Absorption and Variable costing: concept, importance, limitations, income statement under absorption and variable costing techniques, normal capacity and fixed manufacturing overhead rate
2.9 Marginal Costing and Break Even Analysis
2.10 Standard costing
2.11 Variance Analysis - material, labour and overhead cost variances
2.12 Labour turnover: causes, measurement of labour turnover cost
2.13 Overhead Costing: meaning and types, accumulation and classification, allocation and apportionment; overhead cost absorption: methods and ascertainment of total cost and profit
3. Taxation
3.1 Introduction : meaning , objectives and types
3.2 Income Tax, exemptions and deductions, assessment of tax liability
3.3 Provisions Related to Value Added Tax (VAT) and VAT accounting, return filing, collection and refund of VAT, administrative revision, appeal, fine and penalty
4. Financial Management
4.1 Introduction : Nature, Scope and Objectives of Financial Management
4.2 Tools of Financial Analysis: Ratio Analysis, Funds-Flow and Cash-Flow Statement
4.3 Banking: Concept, functions & importance of Central Bank, Commercial Bank, Development Bank and Finance Company, legal provisions under current Nepal Rastra Bank Act and its directives to banks and financial institutions
4.4 Cost of Capital: Introduction, components of cost of capital, cost of debts, preferred stock, equity, and weighted average cost of capital
4.5 Capital Structure Analysis: Meaning and concept, leverage: meaning, types and measurement, effect of leverage on EBIT and EPS, analysis of alternative financial plan: EBIT – EPS Analysis, determination of indifference/equilibrium point
4.6 Capital Budgeting Decisions: Process, Procedures and Appraisal Methods
4.7 Risk and Uncertainty Analysis and Methods
4.8 Working Capital Management: Planning of Working Capital. Determinants of Working Capital. Components of Working Capital – Cash, Inventory and Receivables
4.9 Financial Services: Mutual Funds, Venture Capital, Credit Rating Agencies, and Insurance
5. Auditing
5.1 Introduction: Nature, scope, objectives, detection and prevention of fraud and errors, Accounting, Auditing and Investigation, distinction between vouching and verification
5.2 Internal check and control: Internal check and internal audit, verification and valuation of asset and liabilities
5.3 Government audit in Nepal: Concept, objectives, difference between government audit and commercial audit
5.4 International Standards of Auditing (ISAs)
5.5 Government Auditing Standards, Directives, Guidelines and Manuals issued by the Office of the Auditor General
UCIL/Page 1