Accounting, Recording and Reporting Professional Course on Management and Development: Sundar Shrestha and Gobinda Bhandari

Accounting, Recording and Reporting Session Outline Concept Branches of Accounting Objectives of Accounting Accounting Process Accounting Practices (International and Government of Nepal ) Reporting Professional Course on Management and Development: Sundar Shrestha and Gobinda Bhandari

Accounting, Recording and Reporting Accounting is a systematic process of identifying, recording, measuring, classifying, verifying, summarizing, interpreting and communicating financial information. n]vf eGgfn] sf/f]jf/ ePsf] Joxf]/f b]lvg] u/L k|rlnt sfg"g adf]lhd /flvg] clen]v, vftf, lstfa cflb / sf/f]jf/nfO{ k|dfl0ft ug]{ cGo sfuhft ;d]tnfO{ hgfpF5 . -n]vfk/LIf0f P]g @)$*, sf] bkmf @_ cfly{s sf/f]jf/ tyf cfly{s 36gfsf] clen]v /fVg' dfq n]vfsf] p4]Zo xf]O{g sL Joj;;fox?sf] cfly{s cj:yfsf] ;;DjlGwt lgsfox?nfO{ /fd|/L hfgsf/L lbg'klg]{ xf]. Professional Course on Management and Development: Sundar Shrestha and Gobinda Bhandari

n]vfs]f l;4fGt ( Principles of Accounting) Joj;flos cl:tTjsf] l;4fGt (Business Entity Concept) Df}flb|s dfkb08sf] l;4fGt (Money Measurement Concept) gL/Gt/tfsf] l;4fGt (Going Concern Concept) k/n d'Nosf l;4fGt (Cost Concept) cfly{s jif{sf] l;4fGt (Accounting Period Concept) K|ffKtLsf] l;4fGt (Realization Concept) lx;fj ldnfgsf] l;4fGt (Matching Concept) bf]xf]/f] n]vfsf] l;4fGt (Double Entry System) Professional Course on Management and Development: Sundar Shrestha and Gobinda Bhandari

Objectives of Accounting ( n]vfs]f dxTj _ Risk Management Consistency Institutional Memory Documentation Evidence Transparent Financial Discipline Financial Accountability Financial Position and Performance Professional Course on Management and Development: Sundar Shrestha and Gobinda Bhandari

Basis of accounting (n]vf k|0ffnL_ gub n]vf k|0ffnLM ;+:yfn] u/]sf] s'n sf/f]jf/ dWo] gub k|fKt ePsf cfDbfgL tyf gub e"QmfgL ePsf vr{ dfq n]vf+sg ul/g] tyf pwf/f] sf/f]jf/nfO{ cfDbfgL tyf vr{ n]vf+sg gul/g] k4tLnfO{ gub n]vf k|0ffnL elgG5 . o;n] ljlQo ;+:yfsf] cfly{s cj:yfnfO{ lrq0f ub{5 . Professional Course on Management and Development: Sundar Shrestha and Gobinda Bhandari

Accrual Basis ( k|f]befjL n]vfk|0ffnL _ ;+:yfn] u/]sf cfDbfgL P+j vr{df k|fKtL jf e"QmfgL ePsf] /sdsf] cltl/Qm k|fKtL jf e"QmfgL x'g jfsL /sd ;d]tsf] cfDbfgL tyf vr{ n]vf+sg ul/g] k4tLnfO{ k|f]befjL n]vf k|0ffnL elgG5 . s'g}klg ;+:yfsf] n]vf /fVg'sf] p2]Zo ;f] ;+:yfsf] / ljQLo l:ylt (Financial Position) / ljQLo pknAwL (Financial Performance) sf] hfgsf/L kfpg' /x]s]f 5 . pwf/f] sf/f]jf/sf] n]vf g/fvL gubsf] dfq n]vf+sg ubf{ Joj;fosf] ljQLo pknAwLsf] k"0f{ hfgsf/L gkfOg] x'gfn] ;fdGotof k|f]befjL n]vf k|0ffnL ckgfOG5 Professional Course on Management and Development: Sundar Shrestha and Gobinda Bhandari

Hybrid/Mixed ( ldl>t n]vfk|0ffnL _ ;+:yfsf] cfonfO{ gub n]vf k|0ffnLdf / vr{nfO{ k|f]befjL n]vfk|0ffnLdf n]vf /fVg' nfO{ ldl>t n]vf k|0ffnL elgG5 . Professional Course on Management and Development: Sundar Shrestha and Gobinda Bhandari

Output Financial Statement Balance Sheet Income Statement Cash Flow Statement Statement of Changes in Equity Notes, comprising a summary of significant accounting policies and other explanatory notes. Professional Course on Management and Development: Sundar Shrestha and Gobinda Bhandari

g]kfn ;/sf/sf] n]vf k|0ffnL -!_ ljlgof]hg >]:tf k|0ffnL – s]Gb|Lo :t/ – sfo{ ;+rfng :t/ -@_ /fhZj >]:tf k|0ffnL. -#_ w/f}6L >]:tf k|0ffnL -$_ lhG;L >]:tf k|0ffnL -%_ cGo cfly{s sf/f]af/ Professional Course on Management and Development: Sundar Shrestha and Gobinda Bhandari

Accounting Process in the context of Nepal g]kfn ;/sf/sf] n]vf k4tL uf]Zjf/f ef}r/ - d=n]=k= kmf/fd g+=!) _ vftfx? - d=n]=k= kmf/fd g+=@@ _ e'QmfgL cfb]zsf] - cg';'rL !$ _ a}+s gubL lstfa - d=n]=k= kmf/fd g+=% _ ah]6 lx;fa - d=n]=k= kmf/fd g+= * _ j}s lx;fj ;dfof]hg ljj/0f - d=n]=k= kmf/fd g+=!% _ vr{sf] kmfF6jf/L - d=n]=k= kmf/fd g+=!# _ km5of}{6 x'g afsL k]ZsL -d=n]=k=kmf= !$_ cfly{s ljj/0f - d=n]=k= kmf/fd g+=!& _ Professional Course on Management and Development: Sundar Shrestha and Gobinda Bhandari

Convert into NPSAS accrual basis NPSAS Cash Basis Receipt and Payment Account Recording of Inter Entity Transactions Comparison of Budget and actual Expenditures Accounting policies and notes to accounts Provide detail information to stakeholders about FSDA (Financial Statement discuss and Analysis) Third Party Payment Convert into NPSAS accrual basis Professional Course on Management and Development: Sundar Shrestha and Gobinda Bhandari

Accounting Policy in Local Government १ स्थानीय तहले प्रत्येक वर्षको साउन १ देखि आगामी वर्षको असार मसान्तलाइ आर्थिक बर्ष कायम गर्ने। २ आय र ब्ययको बर्गीकरण तथा खर्च शीर्षक नेपाल सरकारले निर्धारण गरे बमोजिम हुने । ३ स्थानीय तहले आफ्नो कारोबारको लेखा महालेखा नियन्त्रक कार्यालयको सिफारिसमा महालेखा परीक्षकको कार्यालयबाट स्वीकृत भए बमोजिमको ढाँचामा राख्नु पर्नेछ । ४ आयब्ययको अन्तिम लेखापरीक्षण महालेखा परीक्षकको कार्यालयबाट गराउनु पर्ने । ५ एक आर्थिक वर्षमा खर्च हुन नसकी बाँकी रहेको रकम आर्थिक वर्षको अन्त्यमा सञ्चित कोषमा स्वतः जम्मा (ट्रान्सफर) हुनेछ। Professional Course on Management and Development: Sundar Shrestha and Gobinda Bhandari

Accounting in Local Government of Nepal कारोबारको लेखा (दफा ७६) गाउँपालिका तथा नगरपालिकाको कारोबार, आय व्ययको लेखा प्रणाली तथा राजश्व र खर्च शीर्षकको वर्गीकरण तोकिए बमोजिम हुनेछ। स्थानीय तहले आफ्नो कारोबारको लेखा महालेखा नियन्त्रक कार्यालयको सिफारिसमा महालेखा परीक्षकबाट स्वीकृत भए बमोजिमको ढाँचामा राख्नु पर्नेछ। कोषबाट खर्च भएको रकमको चौमासिक प्रगति त्यस्तो अवधि समाप्त भएको पन्ध्र दिनभित्र कार्यपालिकाको बैठकमा पेश गर्नु पर्नेछ। आफ्नो आय र व्ययको विवरण प्रत्येक महिनाको सात गतेभित्र सार्वजनिक गर्नु पर्नेछ। Professional Course on Management and Development: Sundar Shrestha and Gobinda Bhandari

कर्मचारीको जिम्मेवारी स्थानीय तहको आय व्ययको लेखा राख्ने जिम्मेवारी पाएको कर्मचारीले ठीकसँग लेखा नराखेको कारणबाट नेपाल सरकार, प्रदेश सरकार वा स्थानीय तहलाई कुनै किसिमको हानि, नोक्सानी तथा क्षति हुन गएमा त्यसरी पर्न गएको हानि, नोक्सानी त्यस्तो हानि, नोक्सानी गर्ने कर्मचारीबाट असुल उपर गर्नु पर्नेछ। (स्थानीय सरकार सञ्चालन ऐन २०७४ दफा ७६) Professional Course on Management and Development: Sundar Shrestha and Gobinda Bhandari

1. Budget and program formulation 2. Accounting 3. Reporting 4. DTCO स्थानीय सञ्चित कोष ब्यवस्थापनप्रणाली Sub-national Treasury Regulatory Application-SUTRA 1. Budget and program formulation 2. Accounting 3. Reporting 4. DTCO 5. Monitoring 1, 2 and 3 for Local level and 4 & 5 for DTCO, FCGO and MoF and others entities for reporting Deposit and Revenue Models are being Prepared Professional Course on Management and Development: Sundar Shrestha and Gobinda Bhandari

-Office, Unit or Project ) df:s]jf/L / jflif{s ! w/f}6Lsf] df:s]jf/L - d=n]=k= kmf/fd g !( _ @ /fhZj df:s]jf/L - d=n]=k= kmf/fd g ( _ # vr{sf] kmfF6jf/L j}b]lzs ;xfos - d=n]=k= kmf/fd g+= @!# _ $ vr{sf] kmfF6jf/L -d=n]=k= kmf/fd g+=!# _ % j}s lx;fj ;dfof]hg ljj/0f - d=n]=k= kmf/fd g+=!% _ ^ k]ZsL{sf ljj/0f - d=n]=k= kmf/fd g+=!$ _ &= e'QmfgL lbg afsL sRrfaf/L - d=n]=k=kmf= !* _ *+= cfly{s ljj/0f - d=n]=k= kmf/fd g+=!& _ Professional Course on Management and Development: Sundar Shrestha and Gobinda Bhandari

vr{sf] kmf6jf/L -d=n]=k=kmf= !#_ df:s]jf/L k|ltj]bg -!_ dfl;s -w/f}6L df:s]jf/L sf]=n]=lg=sf= / clVtof/L k|bfgug]{ tfn's sfof{nodf dlxgf ;dfKt ePsf] & lbg leq k7fpg' kg_ vr{sf] kmf6jf/L -d=n]=k=kmf= !#_ km5of}{6 x'g afsL k]ZsL -d=n]=k=kmf= !$_ a}s lx;fa ljj/0f -d=n]=k=kmf= !%_ Professional Course on Management and Development: Sundar Shrestha and Gobinda Bhandari

jflif{s k|ltj]bg -@_ jflif{s e'QmfgL lbg afsL sRrfaf/L -d=n]=k=kmf= !*_ jflif{s cf=lj= -d=n]=k=kmf= !&_ km5of}{6 x'g afsL k]ZsL -d=n]=k=kmf= !$_ ljlgof]hg ,w/f}6L, /fhZj, lhG;L / cGo ;/sf/L sf/f]af/sf] jflif{s cfly{s ljj/0f tof/ ug{' kg]{ / o:tf] ljj/0fdf n]vfk|0ffnLdf ;dflji6 gu/]sf] s]lx yk ljifodf hfgsf/L lbg'kg]{ Joj:yf 5, h:t}– e"QmfgLx'g afFsL ljj/0f,c;"nx'g afFsL /fhZjsf] nut / ut ljut jif{sf] k]ZsL Professional Course on Management and Development: Sundar Shrestha and Gobinda Bhandari

dGqfnoaf6 u/Lg] k|ltj]bg dGqfnon] dftxtsf sfof{nosf] jflif{s cfly{s ljj/0fx?nfO{ Plss[t u/L /fhZj, w/f}6L ljlgof]hg / cGo cfly{s sf/f]sf/sf] Plss[t cfly{s ljj/0f tof/ u/L d=n]=lg=sf= / d=n]=k= sfo{nodf k]zug'{ kg]{ x'G5 . d=Nf]=lg=sf= ljleGg dGqfnoaf6 k|fKt Plss[t cf=lj= / lhNnf l:yt sf]=n]=lg=sf= af6 k|fKt ljj/0fx? Ps cfk;df le8fg u/L g]kfn ;/sf/sf] /fhZj, ljlgof]hg, w/f}6L / cGo sf/f]sf/sf] s]Gb|Lo cfly{s ljj/0f tof/ u/L d=n]=k= sfof{nodf k]z ug{' kg]{ x'G5 . Professional Course on Management and Development: Sundar Shrestha and Gobinda Bhandari

ग-४ स्थानीय सञ्चित कोष ग-४ स्थानीय सञ्चित कोष ग २ - १ चालू खर्च खाता ग २ - १ चालू खर्च खाता ग २ - २ पूँजिगत खर्च खाता ग ५ स्थानीय विशेष कोष खाताहरु संविधानको धारा २२९ र स्थानीय सरकार सञ्चालन ऐनको दफा ६९ अनुसार स्थानीय सञ्चित कोषको संचालन गाउँपालिका वा नगरपालिकाको प्रमुख प्रशासकीय अधिकृत र लेखा प्रमुखको संयुक्त दस्तखतबाट हुने आकस्मिक कोष : गाउँपालिका तथा नगरपालिकाले स्थानीय कानून बमोजिम आकस्मिक कोष स्थापना गरी सञ्चालन गर्न सक्नेछ Professional Course on Management and Development: Sundar Shrestha and Gobinda Bhandari

Reporting System in Local Government of Nepal कारोबारको लेखा (दफा ७६) 1. गाउँपालिका तथा नगरपालिकाले स्थानीय सञ्चित कोषमा भएको आय व्ययको चौमासिक शीर्षकगत विवरण तयार गरी सङ्‍घीय अर्थ मन्त्रालय, प्रदेश अर्थ मन्त्रालय, मन्त्रालय तथा राष्ट्रिय प्राकृतिक स्रोत तथा वित्त आयोगमा पठाउनु पर्नेछ। 2. स्थानीय तहको आय व्ययको लेखा राख्ने जिम्मेवारी पाएको कर्मचारीले ठीकसँग लेखा नराखेको कारणबाट नेपाल सरकार, प्रदेश सरकार वा स्थानीय तहलाई कुनै किसिमको हानि, नोक्सानी तथा क्षति हुन गएमा त्यसरी पर्न गएको हानि, नोक्सानी त्यस्तो हानि, नोक्सानी गर्ने कर्मचारीबाट असुल उपर गर्नु पर्नेछ। Professional Course on Management and Development: Sundar Shrestha and Gobinda Bhandari

Professional Course on Management and Development: Sundar Shrestha and Gobinda Bhandari