Class 10 accountancy office procedure ppt

WELCOME
Grade 10
Subject: Optional - II
Office Practice &
Accountancy
sfof{no ;~rfng / n]vf
Presented by:
Pralhad Sapkota
Pragati Secondary
School, Hetauda- 9,
Makawanpur, Nepal

Office practice & Accountancy, Presented by Pralhad Sapkota, Pragati Secondary School, Hetauda – 9, Makawanpur
Optional - Il: Office Practice & Accountancy
Office sfof{no: It is a room, set of room, building or place which is use to do various types of
commercial or business (trading) , professional , governmental work. Ps sf]7f, sf]7fsf] ;]6, ejg jf sfd
ug]{ :yfg hxf“ lglZrt p2]Zo k|fKt ug{ Jofj;flos jf Jofkf/Ls, Joj:yfkg, ;/sf/L tyf ljleGg k|sf/sf k|zf;lgs sfdx¿
ul/G5 . of] ;+u7gsf] dlit:s tyf ;"rgf s]Gb| xf] .
Practice cEof;/;+rfng: It is the actual application or uses of ideas, methods or related theory. of]
jf:tljs cg'ej, ljrf/, ljlw jf ;DalGwt l;4fGtsf] k|of]u xf] . kqJojxf/, ;"rgf ;+sng, hg;Dks{, clen]v /fVg] cflb
k|zf;lgs sfo{x? sfof{no ;+rfng cGtu{t kb{5g .
Accountancy n]vf: It is the profession or duties of accountant. It is the measurement, processing and
communication of financial information about economic activities of business and government
organization. of] n]vfkfnsf] k]zf jf st{Jo xf] . of] Joj;foLs jf ;/sf/L ;+u7g sf] sfg'gadf]ld cfly{s ultljlwx? sf]
dfkg ul/ ltlgx?sf] clen]v, vftf, lstfa tof/ ug]{ / To;sf] k|dfl0ft ug]{ k|lqmof klg xf] . n]vfn] ljQLo hfgsf/L sf]
;+rf/sf] sfd ub{5 .
Office Practice and Accountancy sfof{no ;~rfng tyf n]vf : It is the individual or separate subject for all
the business and government organization in their regular performance about economic & non
economic activities . of] ;a} Joj;foLs tyf ;/sf/L ;+u7gsf] lglZrt p2]Zo k'/f ug{ lgoldt ?kdf x'g] cfly{s tyf u}/
cfly{s lqmofsnfkx?;+u ;DalGwt Pp6f 5'§} lawf jf laifo xf] .

Q.N. Chapters for Group A: Very short answer questions: 5 questions @ 1 mark = 5 marks Th/Num
1 3rd
Trade -Jofkf/_ Theory
2 4th
Financial institution -a}ªs tyf ljlto ;+:yf_ Theory
3 6th
Final Account -clGtd vftf_: Trading a/c, P/L a/c & Balance Sheeet Theory
4 7th
Government Accounting -;/sf/L n]vf k|0ffnL_ Theory
5 9th,10th,11th
Bank cash book/Budget sheet/Monthly statement -a}ªs gubL lstfa/ah]6 lx;fa/df:s]jf/L_ Theory
Q.N Chapters for Group B: Short answer questions: 8 questions @ 5 marks = 40 marks Th/Num
6 1st
Office procedure -sfof{no sfo{ljlw_ Theory
7 2nd
Filing -kmfOlnª_ Theory
8 3rd
Trade -Jofkf/_ Theory
9 7th
Government Accounting -;/sf/L n]vf k|0ffnL_ Theory
10 9th,10th,11th
Bank cash book/Budget sheet/Monthly statement -a}ªs gubL lstfa/ah]6 lx;fa/df:s]jf/L_ Theory
11 5th
Trial balance -;Gt'ng k/LIf0f_ Numerical
12 6th
Trading or Profit and Loss account -Jofkf/ lx;fa vftf / gfkmf gf]S;fg lx;fa vftf_ Numerical
13 6th
Balance sheet -jf;nft_ Numerical

Q.N. Chapters for Group c : Short answer questions: 3 questions @ 10 marks = 30 marks Th/Num
14 Financial institution -a}ªs tyf ljlto ;+:yf_ Theory
15 Journal (Goshwara) voucher -uf]Zjf/f ef}r/_ M Preparing one specimen of
Goshwara / Journal Voucher is sufficient.
Numerical
16 Monthly statement -df:s]jf/L_: Statement of Expenditure -vr{sf] kmf“6jf/L_: Numerical
Note: From Theoretical portion: 40 marks and from
numerical / problem solving portion: 35 marks

The Practical Exam is of 25 marks for regular and private examinee.
Practical Exam:
Categories Marks
Attendance: 4 marks
Participation in Learning 4 marks
Presentation (Project Work): 6 marks
Class work : 5 marks
Educational Report of related topic/subject 6 marks
25 Marks

Chapter 1: Office Procedure -sfof{no sfo{ljlw_M
Learning Objectives:
 Understand the meaning of office procedure -sfof{no sfo{ljlw_
 Know the meaning, objective and importance ofTippani -l6Kk0fL_,
consideration for drafting it.
 Explain the meaning, objective and types of Report -k|ltj]bg_, consideration
for it.
 Know the meaning, objective and types of Resolution -k|:tfj_
(According to grid, Short Answer question: 1 for 5 Marks)

KeyTerms:
Amendment: change or improvement in rules or Act
Audit: act of examining the books of account
Auditor: a person who examines the accounting record of a company or other organizations
Bonus: additional incentives to the employees
Dividend: a part of profit distributed to shareholders Drafting: writing or preparing the document.
Irregularities: activities which are done against the act and rules
Majority: required number of members in favour or against of any decision
Memorandum: main law of a company Procedure: way or method of doing job or decision
Investigation: an official examination of the facts about a situation and crime
Research: a careful study of a subject, especially in order to discover new facts or
information about it
Inspection: the act of looking closely at somebody/something, especially to check that everything is as it should be.
Precise: clear & accurate Winding up: bringing something to an end.
Communication: the activity or process of expressing ideas & feeling or giving people
information
Remuneration: an amount of money that is paid to somebody for the work done.

1.1: Office Procedure / Technique -sfof{no sfo{ljlw jf tl/sf_M
1.1.1: Meaning:
Office : A place where the organizational activities are carried out.
Office procedures :The sequential and logical steps developed to perform organizational
activities properly and smoothly.
A Procedure is a planned sequence of operations for handling recurring business transaction uniformly and
consistently“ - Neuner and Keeling
कु नै पनन संस्थाकf] उद्देश्य अनुसारका काययहरू Jojl:yt tl/sfn] सम्पन्न गनयका लागग तयार पाररएको खाका, काययप्रणाली वा रूपरेखालाई कायायलय काययववगि
elgG5 . कायायलयका कामहरू ललखखत तथा अललखखत ननयम, ररनतस्स्थनत, व्यावहाररकता, प्रचलन आदिका आिारमा सम्पािन गनुयपियछ । कायायलय सञ्चालनको
लसललसलामा cfpg ;Sg] अनेकन वािा, नीनतगत कदिनाइ, ननयम कान'नमा जदिलता hस्ता समस्याहरू ररतपूवयक समािान गरी कायायलयलाई गनत प्रिान गनय
व्यावसानयक सङ्गिन र सङ्घ संस्था tyf ;/sf/L sfof{nodf छु ट्टै ककलसमका प्रकियाहरू रहेका छन्। सािारणतया ववषयवस्तुको गहनता र महत्व हेरी दिप्पणी,
प्रस्ताव तथा प्रनतवेिन जस्ता कायायवगि अपनाई ननणययमा पुग्ने गररन्छ ।
ननयलमत रूपमा x'g] व्यावसानयक कारोवारलाई एकरूपता र सामञ्जस्यपूणय बनाएर सञ्चालन गने योजनावद्ध लसललसलेवार गनतववगि नै कायायलय काययववगि हो .

Question: Explain the meaning and need of office procedures.
Ans: Office procedures are the set of rules or policies guiding the operations of an office or business.
They are the formal process followed by an organization to collect the necessary information for making
efficient and effective decisions. Hence, following are the main importance of office procedures:
 For performance of office related jobs in organized and uniform way.
 For abiding by the law of appropriate region where the business is functioning.
 For proper solution to organizational problems by listening and implementing the opinions, ideas and
information from even lower level staffs.
k|ZgM कार्ाालर् प्रक्रिर्ाहरू tyf sfo{ljlw को अर्ा र आवश्र्कताको व्र्ाख्र्ा गर्नाहोस्।
pTf/M कार्ाालर् / अकिस प्रकियाहरू भनेको ननयम वा नीनतहरूको सेि हो अकिस प्रकियाहरू कायायलयको ;+rfng tyf ultljlwx?
मागयननिेशन ug]{ ती औपचाररक प्रकिया हुन् जुन प्रक्रिर्ा द्वारा संस्थाn] िक्ष र प्रभावकारी ननणययहरू ललन आवश्यक जानकारी
;+कलन गियछ। तसथय, कायायलय प्रकियाहरूको मुख्य dxTj ननम्न 5g M
 व्यवस्स्थत र एकरूप तरीकामा कायायलय सम्बस्न्ित काययहरूको प्रिशयनका लागग।
 उपयुक्त क्षेत्रको कानूनको पालना गनयको लागग जहााँ व्यवसाय काययरत छ।
 संगिनात्मक समस्याहरूको उगचत समािानका लागग ननम्न स्तरका कमयचारीहरूबाि पनन रायहरू, ववचारहरू र सूचनाहरू सुनेर
कायायन्वयन ug{।

1.2:Tippani / Memo -l6Kk0fL_M
Simple format ofTippani ( in english medium):

1.2.1: Meaning of Tippani / Memo-l6Kk0fL jf l6kf]6sf] cy{_M
Tippani or Memo is a written statement of facts, information, related rules and regulations,
opinions and suggestions. It is prepared by lower level staffs in organizations and submitted to
higher level staffs/ officer for decision making about yes or no. Since it is used to make
important decisions, it should be checked by each authority to ensure the inclusion of all the
information and documents. It is upward process and reaches up to the decision making level
even the council of minister. It is prepared when the lower level staff have no authority to make
decision or lack of information and existing rules & regulations are not clear on a given problem
or issue.
दिप्प0fL वा मेमो eg]sf] तथ्य, सूचना, सम्बस्न्ित ननयम, राय र सुझावहरूको ललखखत बयान हो cyf{t s'नै महTjk"णय कु रामा
ननणयय वा नीनतननिायरण गनय चादहने आवश्यक तथ्यहरू सङ्कलन गरी दिपोि गरेर अगिकार प्राप्त अगिकारीबाि ननणयय गराउg'nfई
दिप्पणी भननन्छ । यो तल्लो तहको कमयचारी / अकिसरx?ले हो वा होईन भन्ने ननणययको लागग तयार पारL उच्च स्तरीय कमयचारी
/ अकिसरलाई बुझाउछ। यो महTjk"णय ननणयय गनय प्रयोग x'g] भएकोले सबै सूचनाहरू र कागजातहरूको समावेश सुननस्श्चत गनय
यसलाई प्रत्येक cगिकारीले जााँच गनुयपनेछ। यो tNnf] txaf6 मागथ मागथx'b} प्रकियाut ?kn] ननणयय ललने तहसम्म पुग्छ। जब
तल्लो तहका कमयचारीसाँग ननणयय गने अगिकार हुाँिैन वा तल्लो तहका कमयचारीसाँग ननणयय गने जानकारीको अभाव हुने र ऐन
ननयम tyf sfg'gdf समस्या वा laifoa:t'df स्पष्ि हुाँिैन tj l6kf]6 tof/ kf/L lg0f{o tx;Dd k]z ul/G5 . ऐन ननयममा स्पष्ि
नभएको र खास ननणयय गराउनुपने ववषयमा मात्र दिप्पणी लेखी कमयचारीले दिप्पणीमा िस्तखत गनुयपछय । कायायलयको दिप्पणी
अवस्थाअनुसार तहतह हुाँिै प्रस्तावको रूपमा मस्न्त्रपररषद्सम्म पुग्छ ।
A written statement of facts and information
that moves in upward direction.

1.2.2: Objective of Tippani
 To facilitate participative decision
 To take effective decision
 To communicate information
 To amend rules and regulations
 To provide guidelines
 To provide evidence
1.2.3: Process of Tippani:
1. Subject
2. Body of Tippani
3. Opinions and Suggestions
4. Decision

1.2.2: Conderation for Drafting a Tippani
-l6Kk0fL tof/ ubf{ Wofg lbg'kg]{ s'/fx?_
The act of preparing a Tippani in a systematic manner is called drafting a Tippani. Since it should include
the related facts, information, rules and regulations in an orderly manner, drafting a Tippani is a vital issue.
Points to be considered for drafting a Tippani:
Pp6f व्यवस्स्थत तररकामा l6Kk0fL तयारी ug]{ काययnfO{ को एक l6Kk0fLsf] मस्यौिा भननन्छ। यसमा सम्बस्न्ित तथ्यहरू, सूचना र
ननयमहरू िमबद्ध रूपमा समावेश x'g] हुनाले l6Kk0fLsf] ड्राफ्ि गनुय महत्त्वपूणय कायय हो। एक l6Kk0fLsf] मस्यौिाका लागग ववचार
गनुयपने बुाँिाहरू lgDg 5g M
1. Specify subject or the topic / ववषय वा शीषयक : The subject or topic of a tippani should be clearly
mentioned. l6Kk0fLको ववषय वा शीषयक स्पष्ि रूपमा उल्लेख गररनु पियछ।
2.Simple and clear / सरल र स्पष्ि : Since it is a means of communication, it must be clean & clear form
and simple to understand : यो संचारको माध्यम भएकोले यसलाई सिा, सरल, स्पष्ि र ;lhNo} बुझ्g] x'g'k5{ .
3. Present orderly / िमबद्ध िम: It should clearly state the related facts, information, rules, regulations,
regarding the subject in any orderly manner. :
l6Kk0fL कु नै पनन ववषयको सम्बन्िमा सम्बस्न्ित तथ्य, सूचना, ननयम, ववननयम स्पष्ि िमबद्ध रुपमा हुनुपियछ .

4. Involve suggestion and recommendation / सुझाव र लसिाररस समावेश : It should include all the
suggestion, opinions and recommendation of the concerned authorities.
l6Kk0fLdf सबै सुझाव, राय र सम्बस्न्ित अगिकारीहरुको लसिाररस समावेश गनुयपछय।
5. Supported by documents/ कागजातहरूद्वारा समगथयत : It should be supported by necessary documents for
evidences. l6Kk0fLdf ;fIfLsf] लागग आवश्यक कागजातn] समगथयत गनुयपछय।
6. State past decision and action / ववगतको ननणयय र कायय : It should clearly state the past decisions and
actions on the causes having similar nature and subject
l6Kk0fLdf समान प्रकृ नत र ववषय भएको कारणहरूमा ववगतका ननणयय र काययहरूलाई स्पष्िसाँग बताउनुपियछ ।
7. Verify by authority / अगिकारLबाि प्रमाखणत : It should be checked by each authority to ensure all the
information and documents are enclosed.
सबै सूचना र कागजातहरू संलग्न छन् भनेर ननस्श्चत गनय यो प्रत्येक अगिकारLबाि जााँच गररनु पछय।
8. Sign by authority / अगिकारL¢f/f x:tfIf/ M Each page of a tippani should be duly signed by the concerned
authority before submitting to the upper level.
l6Kk0fLको प्रत्येक पृष्ि मागथल्लो स्तरमा पेश गनुय अनघ सम्बस्न्ित अगिकारL¢f/f हस्ताक्षर गनुयपछय।
9.Written to third party / तेस्रो kIfnfO{{ n]lvg] : A tippani is written to the third person or party without
salutation or complementary closing. l6Kk0fL अलभवािन वा बन्ि gu/Lsg तेस्रो व्यस्क्त kIfnfO{ n]lvg'k5{ ।

1.3: Report -k|ltj]bg_M
1.3.1: Meaning of Report:
Report is a descriptive & analytical historical written statement of jobs done by an
organization, committee, commission, researcher or investigator etc. for a particular
period of time. It present the details explanation about performance, problems,
progress, achievements, facts, information etc. regarding the problems under study.
l/kf]6{ jf k|ltj]bg eg]sf] Ps lglZrt cjlwsf] lglZrt cWoog jf cg';Gwfgsf] kl/0ffd xf] .
of] Ps ljlzi6 tf]lsPsf] ;dodf ;+u7g, ;ldlt, cfof]u, cflb åf/f u/]sf] sfdsf] P]ltxfl;s
lnlvt aofg xf] . o;df ;d:ofx¿, k|ult, pknlAwx¿, tYox¿, hfgsf/L cflbsf] af/]df
cWoog tyf cg';Gwfg ul/ cfkmgf] ef/0ff ;d]t ;dfj]z u/L ;d:ofx¿sf af/] laZn]if0ffTds
ljj/0f ;dfj]z ul/G5 .
Report is the output of certain
study or research or survey.

1.3.2: Objectives/ importance of Report: -k|ltj]bgsf] p2]Zo tyf dxTj_M
A report is prepared for the achievement of the following objectives.
1. To bring into the light - k|sfz kfg'{ _ : An objective of report is to bring in light about the
performance, activities, progress and problems of an organization.
l/kf]6{sf] p2]Zo eg]sf] ;+:yfsf] sfo{;Dkfbg, ultljlw, k|ult / ;d:ofx¿sf] af/]df k|sfz kfg'{ xf] .
2. To disclose the condition -zt{ v'nf;f ug{_ : It should disclose the condition of public programs
run by the government and their impact on the people.
o;n] ;/sf/n] rnfpg] ;fj{hlgs sfo{qmdx¿sf] cj:yf / hgtfdf kfg]{ k|efjsf] v'nf;f ug]{5 .
3. To show the findings - lgisif{x¿ b]vfpg _ : Its objective is to show the findings of study,
research, investigation and inspection carried out during a particular period of time.
o;sf] p2]Zo eg]sf] ljlzi6 cjlwdf ul/Psf] cWoog, cg';Gwfg / lg/LIf0fsf] lgisif{x¿ b]vfpg' xf] .

4. To know the official inefficiencies -cflwsfl/s c;Ifdtfx¿af/] hfGg_: It should support the
officials to know the official inefficiency and their reasons along with the ways of overcoming
them.
o;n] clwsf/Lx¿nfO{ cflwsfl/s cof]Uotf / pgLx¿sf] sf/sx¿ / tLdfly ;kmntf xfl;n ug]{ pkfox¿sf]
af/]df hfGg ;xof]u k'¥ofpg'kb{5 .
5. To prepare plans -of]hgfx¿ tof/ ug{_: An objective of report is to help prepare official plans
and policies by supplying necessary information.
l/kf]6{sf] p2]Zo eg]sf] cfjZos hfgsf/Lsf] k|jfx u/L cflwsfl/s of]hgf / gLltx¿ tof/ ug{ ;xof]u k'¥ofpg' xf] .
6. To evaluate performance -sfo{;Dkfbg d"Nof+sg ug{_: It should support to evaluate the
effectiveness of official activities and their impact on the concerned people.
o;n] cflwsfl/s ultljlwx¿sf] k|efjsfl/tf / ;DalGwt JolQmdf kfg]{ k|efjsf] d"Nof+sg ug{ ;xof]u k'¥ofpg'kb{5 .
7. To make decision - lg0f{o lng_ : It should serve as the basis for making organizational
decisions by providing necessary information.
of] cfjZos hfgsf/L k|bfg u/]/ ;+u7gfTds lg0f{o ug]{ cfwf/sf] ¿kdf sfd ug{' .

1.3.3: Types of report -k|ltj]bgsf k|sf/x?_M
Reports are written with varying objectives. The following are some of the important types of report written with
different objectives:
k|ltj]bgx? p2]Zocg';f/ km/s km/s x'G5g . ljleGg p2]Zosf];fy n]lvPsf s]lx dxTjk"0f{ k|sf/sf l/kf]6{x¿ tn lbOPsf 5g M
1. Audit report -n]vfk/LIf0f k|ltj]bg_M
A report prepared by an auditor to provide the information and facts revealed after the
examination of books of accounts of an organization is known as audit report. In government
offices, Auditor General prepares audit report, and in private organizations, it is prepared by the
private auditors having audit license.
;+:yfsf] cfl{ys sf/f]jf/ tyf lx;fa lstfasf] kl/If0fkl5 kQf nfu]sf] ;"rgf / tYox¿ pknAw u/fpg n]vfk/LIfsn]
tof/ kf/]sf] l/kf]6{nfO{ cl86 l/kf]6{ elgG5 . ;/sf/L sfof{nox¿df n]vf k/LIfsn] cl86 l/kf]6{ tof/ ub{5 / lghL ;+:yfx¿df
n]vfk/LIf0f nfO;]G; ePsf] lghL n]vf k/LIfsx¿n] o;nfO{ tof/ ub{5.
2. Annual report -jflif{s k|ltj]bg_ M
A report prepared by an organization or association to provide the information of activities
performed during the particular year is known as annual report. It is called annual report because
it is prepared to state the performances of the office of a particular year at the end of the fiscal
year. ljz]if aif{sf] cjlwdf ul/g] ultljlwx¿sf] hfgsf/L k|bfg ug{ ;+u7g jf P;f]l;P;gn] tof/ kf/]sf] l/kf]6{nfO{ jflif{s
l/kf]6{ eg]/ lrlgG5 . of] cfly{s jif{sf] cGTodf jf ljz]if aif{sf] sfof{nosf] sfo{;Dkfbg atfpg tof/ ul/G5 .

3. Committee report -;ldlt jf cfof]u k|ltj]bg_ M
A report prepared by a specific committee or commission to provide information about their finding,
facts and suggestions after the completion of investigation and research is known as committee report.
Different committees are formed for the specific purposes. They prepare a report after the specific task
completes which is called committee report or commission report.
cWoog cg';Gwfg k"/f ePkl5 pgLx¿sf] vf]h, tYo / ;'emfjx¿sf] af/]df hfgsf/L lbg s'g} ljz]if ;ldlt jf cfof]un]
tof/ kf/]sf] k|ltj]bgnfO{ ;ldlt l/kf]6{ elgG5 . ljz]if p2]Zosf nflu laleGg ;ldltx¿ u7g x'G5g . ljz]if sfo{ k"/f ePkl5
pgLx¿n] l/kf]6{ tof/ u5{g h;nfO{ ;ldlt l/kf]6{ jf cfof]u l/kf]6{ elgG5 .
4. Government report -;/sf/L k|ltj]bg_ M
A report prepared by the government authority to prove the information of its plans and achievement
for its own purpose or public knowledge is known as government report. It is prepared by forming
committee or commission from time to time.
;/sf/L k|ltj]bgnfO{ cfˆgf] p2]Zo jf ;fj{hlgs 1fgsf nflu cfˆgf] of]hgf / pknlAwx¿sf] hfgsf/L k|dfl0ft ug{ ;/sf/L
clVtof/n] tof/ u/]sf] k|ltj]bg eg]/ lrlgG5 . of] ;do ;dodf ;ldlt jf cfof]u u7g u/]/ tof/ ul/G5 .
5. Academic report -z}lIfs k|ltj]bg_ M
A report prepared by the students during or after the completion of study on the basis of the
investigation over a specific subject is known as academic report. It is also called educational report.
Generally, the students of the post-graduate level write this type of report as thesis. Ps ljz]if ljifodf
cg';Gwfgsf] cfwf/df cWoog k"/f ePkl5 jf kl5 ljBfyL{x¿n] tof/ u/]sf] l/kf]6{nfO{ z}lIfs l/kf]6{ eg]/ lrlgG5 . ;fdfGotof,
kf]:6 u|]h'P6 :t/sf ljBfyL{x¿n] o; k|sf/sf] l/kf]6{nfO{ y]l;;sf] ¿kdf n]V5g .

1.3.4: Conderation for Drafting a Report
-k|ltj]bg tof/ ubf{ Wofg lbg'kg]{ s'/fx?_
Report is a formal and reliable source of information. It is a strong basis for formulating plans and policies
and taking administrative decisions. Since, report writing is a specialized job. The report writer requires expertise,
skill and experience for drafting a report. It should be drafted by the report writer quite seriously. Hence, the
following factors should be considered while drafting a report. l/kf]6{ hfgsf/Lsf] Ps cf}krfl/s / e/kbf]{ ;|f]t xf] . of]
of]hgf / gLlt agfpg / k|zf;lgs lg0f{o lngsf] nflu Ps dha"t cfwf/ xf] . To;}n] l/kf]6{ n]vg Ps ljz]if sfd xf] . l/kf]6{
n]vsnfO{ l/kf]6{sf] d:of}bf tof/ kfg{sf nflu ljz]if1tf, ;Lk / cg'ej rflxG5 . of] l/kf]6{ n]vs åf/f uDeL/tfsf ;fy 8«fˆ6
ul/g' k5{ . t;y{, k|ltj]bg tof/ ubf{ lgDg s'/fsx¿df ljrf/ ug{k5{ M
1. Heading -zLif{s_: The report writer should state the heading of the report on its top. The
heading includes the date on which the report is written, the name(s) of the people to whom the
report is written and subject of the report. k|ltb]bg n]vsn] o;sf] zLif{df k|ltb]bgsf] zLif{s, laifo,
;d:of / kl/ro, ldlt, l/kf]6{df ePsf] JolQmsf] gfd x¿ ;dfj]z ug'{k5{ .
2. Objective & time period -p2]Zo / ;do cjlw_ : The report writer should state the objectives of
writing report and the period of time the report covers.
k|ltj]bg n]vsn] k|ltj]bgsf] p2]Zo / k|ltj]bg tof/ ubf{sf] ;dofjlw pNn]v ug'{k5{ .

3. Orderly Presentation -qmd};+Ë k|:t'tLs/0f_ M The report writer should state the activities,
performance, progress, achievement, challenges, problems, strengths and weaknesses of the organization in
an orderly manner.
l/kf]6{ n]vsn] ;+:yfsf] ultljlw, sfo{;Dkfbg, k|ult, pknlAw, r'gf}lt, ;d:of, ;jn kIf / sdhf]/Lx¿ Jojl:yt 9+un] atfpg'
k5{.
4. Findings -lgisif{_ : The report writer should state the findings of the survey or inspection or investigation
or research, process and executing the findings for the benefit of organization in an orderly manner.
k|ltj]bg n]vsn] ;j]{If0f jf lg/LIf0f jf cg';Gwfg, k|lqmof / qmda4 9+un] ;+u7gsf] kmfObfsf] nflu lgisif{ atfpg' k5{ .
5. Suggestions -;'emfjx¿_ : The report writer should state his opinions, suggestions and recommendations
which allow the organization to make plan and execute its activities. l/kf]6{ n]vsn] cfˆgf] /fo, ;'emfj /
l;kmfl/;x¿ atfpg' kb{5 h;n] ;+u7gnfO{ of]hgf agfpg / o;sf] ultljlwx¿ sfof{Gjog ug{ cg'dlt lbG5 .
6. Essential qualities -cfjZos u'0f_ : The report writer should write the report clearly, concisely,
completely, correctly and politely using simple words.
l/kf]6{ n]vsn] ;/n zAb k|of]u u/L :ki6, ;+lIfKt, k"0f{, ;lx / lzi6tfsf ;fy l/kf]6{ n]Vg'kb{5 .
7. Presentation -k|:t'tLs/0f_: The report writer should present the data and information in appropriate table,
chart and diagram. l/kf]6{ n]vsn] 8f6f / hfgsf/L pko'Qm tflnsf, rf6{ / /]vflrqdf k|:t't ug'{k5{ .

8. Clarity of symbols and codes - k|tLs / sf]8x¿sf] :ki6tf_: The report writer, as far as possible, should
not use code and symbol in the report. If the code and symbol is used, the meaning of such code and
symbol must be given clearly.
l/kf]6{ n]vsn] ;s];Dd l/kf]6{df sf]8 / k|tLssf] k|of]u ug{' x'Fb}g . olb sf]8 / k|tLs k|of]u ul/Psf] 5 eg], t]:tf] sf]8 /
k|tLssf] cy{ :ki6 ¿kdf lbg'kb{5 .
9. Signature -x:tfIf/_M The report writer finally should make signature and mention the date on the report.
=l/kf]6{ n]vsn] cGtdf x:tfIf/ ug{' k5{ / l/kf]6{df ldlt pNn]v ug{' k5{ .

1.4: Resolution/ Meeting's Agenda -k|:tfj jf ;+sNk_M
1.4.1: Meaning of Resolution:
The subject mater or topic which is presented in the meeting for discussion is called resolution.
Resolution is the written proposal forwarded to the meeting for discussion and final decision through the
agreement of all participating members. It is subject or problem or agenda presented in the meeting for
making discussion and decision. It is one of the important procedures in an office. It can be passed for
formulating plans and policies, raising fund, an election of the director, an appointment of the auditor,
declaration of dividend, increment of remuneration of employee and so on.
s'g}klg sDkgL jf ;+:yfsf] a}7s, ;ef jf uf]i7Lx?df ;a} ;xefuL ;b:ox¿sf] ;xdltaf6 laleGg laifox?sf] af/]df 5nkmn
u/L clGtd lg0f{o ug{sf] nflu k7fO{g] -k|:t't u/Lg]_ 5f]6s/L laa/0f jf lnlvt a'“bfut laifonfO{ k|:tfj elgG5 . of] sfof{nosf]
Ps dxTjk"0f{ k|lqmof xf] h'g ljifo -;d:of_ jf Ph]G8fsf] ?kdf 5nkmn / lg0f{osf] nflu a}7sdf k|:t't ul/G5 . k|:tfjdfyL
a'“bfut ?kdf Jofks 5nkmn eO{ kf/Lt ePkl5 dfO{Go'6df -lg0f{o k'l:tsf_ n]lv To;nfO{ k|dfl0ft u/L ;'/lIft /flvG5 . of]
of]hgf, gLlt tyf sfo{qmdx¿ agfpg, sf]if h'6fpg, lgb]{zssf] lgjf{rg, n]vf k/LIfssf] lgo'lQm, sd{rf/Lsf] tna a[¢L,
nfef+zsf] 3f]if0ff lgofdfjnL kl/jt{g OToflbsf nflu k|:tfj agfO{ ;efdf k|:t't ul/G5 .
Resolution:
Increase the salary of
staff by 10%.
Decision:
Increase the salary by
8% .
Meeting:
Discussion on the issue
of salary increment

1.4.2: Objectives / importance of Resolution: -k|:tfjsf] p2]Zo tyf dxTj_M
A resolution is basically concerned with important subject matters regarding the preparation of
plans, policies, rules and regulations. Its main importance can be listed as follows.
➢It helps in the management for making an effective decision.
o;n] Ps k|efjsf/L lg0f{o ug{ sf] nfuL Joj:yfkgdf d2t ub{5 .
➢It helps an organization to make a formal decision in a democratic way.
o;n] ;+u7gnfO{ k|hftflGqs tl/sfdf cf}krfl/s lg0f{o lng d2t ub{5 .
➢It helps to amend the present procedures, rules and regulations.
o;n] jt{dfg k|lqmofx¿, lgodx¿ ;+zf]wg ug{ d2t ub{5 .
➢It helps an organization to formulate necessary rules and regulations for the efficient operation of
the official activities.
o;n] ;+u7gnfO{ cflwsfl/s ultljlwx¿sf] s'zn ;~rfngsf nflu cfjZos lgodx¿ agfpg d2t ub{5 .

➢It provides legal formalities to the decision of a problem.
o;n] ;d:ofsf] lg0f{onfO{ sfg'gL cf}krfl/stf k|bfg ub{5 .
➢It guides and directs the staff for solving the official problems.
o;n] cflwsfl/s ;d:ofx¿ ;dfwfg ug{sf nflu :6fkmnfO{ lgb]{lzt ub{5 .
➢It helps for the settlement of misunderstanding and disputes as it provides documentary
evidence.
o;n] unta'emfO{ tyf ljjfbx¿sf] ;dfwfg ug{ d2t ub{5 lsgls o;n] sfuhft k|df0f lbG5 .
➢It clarifies the confusing and unclear rules, regulations and laws.
o;n] e|fds / c:ki6 lgod / sfg"gnfO{ :ki6 ub{5 .

1.4.3: Types of Resolution: -k|:tfjsf] k|sf/_M
According to company act 2063, resolution can be divided into two types:
1. Ordinary Resolution -;fwf/0f k|:tfj_ 2. Special Resolution -ljz]if k|:tfj_
1. Ordinary Resolution: The resolution which is presented in regular meeting and can be decided by more
than 50% of the total members or shareholders is called ordinary resolution. Decisions on such resolution
are passed by a simple majority of shareholders holding more than 50 % of the total shares presented in the
meeting. The following subject matters fall under ordinary resolution : -
>Audited final accounts of the previous year
>Appointment of directors and auditors and their remuneration
>Declaration of dividend
>Amendment or formulation of rules and regulations etc.
lgoldt a}7sdf k|:t't ul/g] k|:tfjnfO{ ;fwf/0f k|:tfj elgG5 . o:tf] k|:tfjdf
s'n ;b:o jf ;]o/xf]N8/x?sf] %) % eGbf a9L ;b:osf] ;fwf/0f ax'dtn]g} lg0f{o
ul/ kfl/t ug{ ;Sb5g . ;fwf/0f k|:tfjdf lgDg ljifoj:tx? kb{5g .
> ut cfly{s jif{sf] cl86]8 clGtd lx;fa vftf kfl/t ;DaGwL
> lgb]zsx? / n]vf k/LIfsx?sf] lgo'lQm ;fy} pgLx?sf] kfl/>lds ;DaGwL
> nfef+zsf] 3f]if0ff ;DaGwL
> lglt tyf sfo{qmdx?sf] ;+zf]wg tyf th'{df ;DaGwL cflb .
An ordinary resolution
is one which can be
passed by a simple
majority.
voting may be by the
way of a show of hands
or by a poll provided 21
days notice has been
given for the meeting.

2. Special resolution: The resolution which is presented in urgent meeting and can be decided by at
least 75% of the total members or shareholders is called special resolution. Decisions on such resolution
are passed by the shareholders holding at least 75 % or 3/4th of the total shares presented in the meeting.
The following subject matters fall under special resolution: -
>Alteration in Memorandum of Association and Article of Association
>Conversion ( change) of company from private to public limited
>Winding up of the company
>Issuing bonus shares
>Changing name, objective and capital of the company etc.
laz]if p2]Zon] cfsl:ds jf ckem{6 af]nfO{g] c;fwf/0f -laz]if_
;ef jf a}7sdf k|:t't ul/g] k|:tfjnfO{ laz]if k|:tfj elgG5 .
o:tf] k|:tfj tTsfn a}7sdf k|:t't x'G5 / s"n ;b:o jf ;]o/
xf]N8/x¿sf] slDtdf &% % jf #/$ -ltg rf}yfO{_ sf] ax'dtåf/f
lg0f{o ul/ kfl/t ug{ ;lsG5 . lgDg lnlvt ljifox¿ ljz]if k|:tfjdf kb{5gM
> sDkgLsf] k|aGwkq / lgodfjnL kl/jt{g ;DaGwL
> lghL sDkgLaf6 ;fj{hlgs sDkgLdf ¿kfGt/0f ;DaGwL
> sDkgLsf] af]g; ;]o/sf] lg:sf;g tyf hf/L ;DaGwL
> sDkgLsf gfd, p2]Zo / k"+hL kl/jt{g ;DaGwL
> sDkgLsf] vf/]hL ;DaGwL cflb .
Special is presented in
emergency meeting.
The resolution that makes
long term impact to an
organization.
It has to be approved by
getting permission from two
third of shareholders i.e.
75% of the shareholders.
Any special resolutions of
the nation should be
presented into council of
minister.

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