लेखा-७,20740903

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] . k|ydkq /
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nflu km/s km/s pQ/ k"l:tsf k|of]u ug{k
" g{]% .
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kg{] u/L ;f]Wg ;lsg]% .
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eGbf 3 dlxgf cufl* -;+zf]]wg ePsf jf ;+zf]wg eO{ x^fOPsf jf yk u/L ;+zf]wg eO{_
sfod /x]sfnfO{ o; kf&\oqmddf k/]sf] ;Demg" kb{% .
8= k/LIffdf sfnf] d;L ePsf] snd jf *^k]g dfq k|of]u ug{"kg{%
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k|ydkqM ;fdfGo !fg / ;fdfGo af}l$s k/LIf)f -k|zf;g ;]jf, tx–7 sf ;a} ;d'xsf nflu_

k|ydkq v)* -s_ ;fdfGo !fg / af}l$s k/LIf)f [50 c+s]

1= ;fdfGo!fg M

1=1 ;f}o{d)*n / ljZj ;DaGwL hfgsf/LM -10x1=10 c+s_

s_ ;f}o{d)*n ;DaGwL hfgsf/L
v_ ljZjsf] e'uf]nM dxfb]z, dxf;fu/, cIff+z, b]zfGt/, cGt/f{li^«o ltly /]vf, ;do, kj{t>[+vnf,
gbL, lxdgbL, tfn, lxdtfn
u_ cGt/f{li^«o ;DaGw tyf ;+#÷;+:yfM ;+o"tm /fi^« ;+# / o;sf Ph]G;Lx? (UNO and Its
Agencies), ljZj Jofkf/ ;+u&g (WTO), o'/f]k]nL ;+# (EU), blIf)f k"aL{ Pl;ofnL /fi^«x?sf]

1
 लेखा-७,20740903
;+u&g (ASEAN) / blIf)f PlzofnL If]qLo ;xof]u ;+u&g (SAARC) tyf SAARC
development goals ;DjGwL hfgsf/L
#_ ljZjsf k|d"v d"b|f tyf cGt/fli^«o k"/:sf/x?
ª_ cGt/fli^«o dxTjsf ;d;fdlos #^gf tyf gljgtd ultljlwx?

1=2 g]kfn ;DaGwL hfgsf/LM -15x1=15 c+s_

s_ g]kfnsf] e'uf]n / cfly{s tyf ;fdflhs s[ofsnfkM w/ftnLo :j?ksf] lsl;d / ljz]iftf,
g]kfndf kfO{g] xfjfkfgLsf] lsl;d / ljz]iftf, gbLgfnf, tfntn}of, vlgh kbfy{, k|fs[lts ;|f]t
;fwg, oftfoft, ljB"t, lzIff, :jf:Yo, ;+rf/, s[lif, pBf]u, ko{^g / Jofkf/ ;DaGwL hfgsf/L
v_ g]kfnsf] Oltxf;M ls/f+tsfn, lnR%ljsfn, dNnsfn / cfw"lgs Oltxf;sf k|d"v #^gf ;DalGw
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2= af}l$s k/LIf)fM
2=1 Verbal and Non-verbal Aptitude- zflJbs÷czflAbs tfls{s k/LIf)f : -10x1=10 c+s_

Vocabulary, Alphabetical ordering of words, Classification, Coding-Decoding, Insert the

missing character, Direction and Distance sense test, Ranking order test, Relationship Test,
Logical sequence of words, Common sense test, Assertion and Reason, Logical reasoning,
Figure series, Figure analogy, Figure Classification, Figure Matrix, Pattern
completion/finding, Construction of squares and triangles, Analytical reasoning.

2=2 Numerical Ability and Quantitative Aptitude- dfqfTds -;+VofTds÷c+s ;DaGwL_ tfls{s
k/LIf)fM -5x1=5 c+s_

Arithmetical reasoning, Insert the correct mathemetical signs, Decimal and Fraction,
Percentage, Ratio, Average, Profit and Loss, Time and work.

3= ;fdfGo c+u|]hLM

3.1 Comprehension: (4 × 1= 4 Marks)

- Fact finding, Inferential, Core theme, True/false identification, Issues raised and
Language based

3.2 Vocabulary: (3 × 1 = 3 Marks)

- Meaning of the words (literal /figurative/contextual), Single word for expressions,
synonyms/antonyms, Derivatives and Homonyms/homophones

3.3 Syntactic ability: (3 × 1 = 3 Marks)

- Agreement, Tense aspect, Parallel structures, Clauses, Modifier, Conditionals,
Phrasal expressions, Shifts (tense, number, person), Transformations, Varieties,
Prepositions / conjunctions and Parts of speech

k|ydkqv)* -v_ ;+:yfut Pj+ ;fdflhs dfldnf [50 c+s]

1. Constitution, Act and Rules -1x5=5, 1x10=10_

1.1. Present Constitution of Nepal
1.2. Nepal Electricity Act, 2041
1.3. Nepal Electricity Authority, Present Employee Service by laws

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 लेखा-७,20740903
1.4. Electricity Act, 2049 and Electricity Regulation, 2050
1.5. Electricity Regulatory Commission Act, 2074
1.6. Public Procurement Act, 2063
1.7. Nepal Electricity Authority, Present Financial Administration by laws
1.8. Corruption Control Act, 2059
1.9. Good Governance ( Management and Operation) Act, 2064
1.10. Land Acquisition Act, 2034
1.11. Consumer Protection Act, 2054
1.12. Environment Protection Act, 2053 and Environment Protection Regulation, 2054

2. Public Enterprises and Electricity Development -1x5=5, 1x10=10_

2.1. Objective an establishment of Public Enterprise of Nepal and its role, achievement, and challenges
2.2. Power Sector Development : history, generation structure, Issues, challenges and prospects
2.3. Nepal Electricity Authority: objective, functions, corporate structure, Subsidiary & Associate
Companies, achievement and challenges
2.4. Public service delivery in federal system
2.5. Concept of NEA Restructuring in federal context
2.6. Various model of Investment for Hydropower development
2.7. Concept Paper and Action Plan relating to National Energy Crisis control and electricity
development decade, 2072
2.8. Existing Hydropower policy of Nepal.

3. Development -2x5=10_
3.1. Concept of development administration
3.2. Public, Private and cooperative sector involvement in development of Nepal
3.3. Planning in Nepal: efforts, achievement and challenges
3.4. Sustainable Development
3.5. Public Private Partnership
3.6. Corporate Social Responsibility (CSR)
3.7. Project Management
3.8. Technology Transfer

4. Social, Economic and Environmental Issues -2x5=10_

4.1. Social issues
4.2. Conflict Management
4.3. Social Justice and Equality
4.4. Social and cultural transformation
4.5. Diversity Management
4.6. cyber crime, cartelling, monopoly, Terrorism, corruption and Money Laundering
4.7. Eco system, Climate change and Carbon Trade, Issues related to environment and Protection

lålQokq - ;]jf ;DjGwL -n]vf ;d'x_ -100 c°_

खण्ड क: -5x10=50_
१) लेखा प्रणाली र कार्यविधी (Accounting system and procedures)
- लेखाको अिधारणा र शिद्दान्तहरु (Concept and theory of accounting)
- नगद- एक्रुएलमा आधारीत लेखाका प्रकारहरु (Cash & accrual basis accounting types)
- दोहोरो लेखा प्रणालीको शिद्दान्तहरु र िो िम्िन्धी खाताहरु (Principle of double entry book
keeping system)
- िन्तुलन परीक्षण (Trial balance)
- लेखाको िगीकरण (Classification of accounts)
- लेखा िम्िन्धी विशिन्न िब्दािलीको ज्ञान (Knowledge of accounting terminologies)
- Chart of Accounts
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 लेखा-७,20740903

२) लेखा प्रणालीका क्षेत्रहरुको चिनारी (Areas of accounting system)

- वित्ततर् लेखाांकन (Financial account)
- व्र्िस्थापन लेखाांकन (Management account)
- आम्दानी लेखाांकन (Income account)
- परीर्ोजना लेखाांकन (Project account)
- लागत लेखाांकन (Cost account)

३) त्जम्मेिारी लेखाांकन (Responsibility accounting)

- लागत केन्र, मुनाफा केन्र, लगानी केन्र (cost centre, Profit centre, Investment centre)

४) लेखाांकन िमार्ोजनहरु (Accounting adjustments)

- Accruals and Outstanding
- Prepaid Expenses
- Reconciliation of Accounts
- Adjustments

५) लेखाांकन नीततहरु (Accounting policies)

- ह्राि कट्टी (Depreciations)
- िक्र्ौता व्र्िस्थापन (Debtors management)
- खरीद व्र्िस्थापन (Procurement management)
- त्जन्िी खिय र मुलर्ाांकन (Inventory expenses and evaluation)
- त्जन्िी मौज्दात मुलर्ाांकन तथा व्र्िस्थापन (Inventory evaluation and management)
- िालु पुांजी व्र्िस्थापन (Working capital)

खण्ड ख: -5x10=50_
१) आचथयक वििरणहरु (Financial Statements)
- नाफा नोक्िान हहिाि (Profit-loss account)
- िािलात (Balance sheet/ statement of financial position)
- नगद प्रिाह वििरण (Cash flow statement)
- िेर्र पूँजीमा िएको पररितयन (Statement of changes in equity)

२) आचथयक विश्लेषण (Financial Analysis)

- Liquidity Ratios
- Profitability Ratios
- Activity Ratios
- Leverage Ratios

३) बजेट तथा वित्ततर् र्ोजना (Budget and financial planning)

- बजेट तजम
ुय ा, कार्ायन्िर्न र तनर्न्त्रण (Budget formulation, implementation and control)
- वित्ततर् र्ोजना (Financial planning)

४) तनर्न्त्रण तथा लेखा पररक्षण (Controlling and auditing)

- अत्न्तम लेखा पररक्षण (Final audit)
- आन्तररक लेखा पररक्षण (Internal audit)
- आन्तररक तनर्न्त्रण र र्िका तररकाहरु (Internal control and its methods)

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 लेखा-७,20740903
- कार्य मल
ु क लेखा पररक्षण (Performance audit)
- व्र्िस्थापन लेखा पररक्षण (Management audit)
- कर लेखा पररक्षण (Tax audit)
- बेरुजु फछ्र्र्ौट (Irregularity settlement)
- मुलर् नीतत :Tarrif, Surcharge, Rebate, Discount
- लेखा पररक्षण ऐन¸ २०४८ (Audit Act, 2048)
- आर्कर ऐन, २०५८ र आर्कर तनर्मािली, २०५९ (Income tax Act, 2058 & Rules, 2059)

५) अन्र् िान्दशियक विषर्हरु :

- नेपाल लेखामानको िामान्र् जानकारी (General knowledge about NAS)
- Evaluation of bids: Local bids, International bids, Evaluation Standards
- कम््र्ट
ु रराईज ििु ना प्रणाली (Computerised information system)
- विदे िी लगानी र एकद्िार नीतत, २०४९ (Foreign investment and one window policy, 1992)
- तनत्जकरण ऐन, २०५० (Privatization Act, 2050)