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banking offence

Banking Offence and Punishment Act, 2064 – BOPA

What is banking offence? Banking offence is such unauthorized activities that make losses to the banking system. It is also known as banking fraud. Banking...
NRB IT Policy

NRB IT Policy and IT Guidelines 2068 | Nepal Rastra Bank

Nepal Rastra Bank formulated the IT policy for own implementation and for all the other licenses bank and financial institutions. NRB also formulate the...
financial statement

Financial Statement of Commercial Banks & its Major Heading

What is the financial statement? वित्तीय विवरण भनेको के हो? The accounting output of the bank or organization is called a financial statement.  It...
petty cash fund

Cash Book and Petty Cash Fund । नगद खाता र सानो नगदी कोष

What is a cash book? Cash book is the book of all information prepared using all the financial transaction of cash inflow and cash outflow...

Auditing and Its Importance in Accounting System

The process of checking financial transactions, related documents, ledger, financial statement, and document by employees of the organization internally and by CA, RA...
profit and loss account

What is Profit and Loss Account? | के हो नाफा नोक्सान खाता ?

What is Profit and Loss Account? Profit and loss account is a financial statement which presents the income, gain, losses, and expenses of the...
Financial Statement Balance Sheet Cash Flow Statement

Financial Statement, Balance Sheet, Cash Flow Statement

Meaning of financial statement The accounting output of the bank or organization is called a financial statement.  It is reporting part of account cycle...

What is Trial Balance| सन्तुलन परिक्षण

What is Trial Balance? Let closely observe the position of the trial balance in the following diagram. Trial balance sits right between the bookkeeping and...
double entry system

Double Entry System and Its Features | दोहोरो लेखा प्रणाली र यसका विशेषताहरु

Double Entry System Concept If each and every financial activity is recorded by using the rule of debit and credit then such modern, systematic,...

Introduction of Accounting and Accounting Principles – Chapter 1

Concept of Accounting Before understanding the account, let's look at the following diagram.  We can draw a definition of accounting from the input, process and...