Shantinagar, Kathmandu
Second Terminal Examination - 2021/22
Viva Voce
Grade: IX
Subject: Account
Instructor: Soni Maharjan
1. What is full form of EMS?
- Express Mail Service.
2. Define partnership business.
- It is a form of organization in which two or more persons make an agreement to carry on
lawful business with the joint capital and management for sharing the profit or loss of the
business.
3. What is full form of b/d?
-Brought down
4. What is the full form of c/d?
- Carried down
5. What do we call Mandatory Order in Nepali?
- Tok Aadesh
6. What do we call Entry of Mails in Nepali?
- Darta
7. What do we call Dispatch of Mail in Nepali?
- Chalani
8. Define postal service?
- It is the process of carrying and transferring letters, documents, parcels and money from one
place, person and office to another inside and outside the country through post office.
9. What are the administrative functions of Office?
- Planning, Organizing, Staffing, Leading and Controlling.
10. What are the clerical functions of office?
- Receiving records, processing, communicating, organizing data and information.
11. What are the methods of sending letters?
- Ordinary letter, registered letter, Aerogram, Post Card and EMS.
12. Where is the headquarter of EMS located?
- Dillibazar, Kathamandu.
13. What is aerogram?
- It is a printed sheet of paper issued by the post office for writing and sending message.
14. what is the full form of HRM?
- Human Resource Manager.
15. What are the types of office personnel?
- Office Chief, Section Officer, Office Assistant.
16. What is the full form of PA?
- Personal Assistant.
17. Who is known as the public relation assistant?
- Receptionist.
18. Who are known as the section clerk?
- Unit Staff.
19. What is the full form of CEO?
- Chief Executive Officer.
20. What is the full form of GM?
- General Manager.
21. What is the full form of MD?
- Managing Director.
22. Define journal.
- Journal is the primary book of account where all financial transactions are recorded systematically
using double entry principle.
23. State the rule of journalizing personal account.
- Debit the receiver
- Credit the giver
24. State the rule of journalizing real account.
- Debit What comes in.
- Credit What goes out.
25. State the rule of Journalizing nominal account.
- Debit all the expenses and losses.
- Credit all the incomes and gains.
26. Journalize: Business started with cash.
- Cash A/c dr
- To Capital a/c
27. Journalize: Purchase computer with cash.
- Computer a/c dr
- To cash a/c
28. Journalize Purchase computer through cheque
- Computer a/c dr
- To Bank a/c
29. What is the full form of LF?
- Ledger Folio Number.
30. What is the full form of JF?
- Journal Folio Number.
31. What is the full form of KYC?
- Know Your Customer.
32. What is the full form of ABBS?
- Any Branch Banking System.
33. What is the full form of ADB?
- Agricultural Development Bank.
34. Which grade bank is finance company?
- C grade.
35. Which grade bank is commercial bank?
- A grade.
36. From which country paper note was introduced?
- China.
37. How many types of letters are there on the basis of importance/ Priority?
- 6
38. How many types of letters are there on the basis of objectives?
- 4
39. What are the types of letters on the basis of objectives?
- Government letter, Business letter, Application letter, Personal Letter.
40. What are the major types of subsidiary book?
- Purchase book, Sales book, Purchase return book, Sales return book, Cash book and
Journal Proper.
41. Define sole trading.
- A sole trading is a form of business organization in which an individual contributes
capital, manages business, enjoys all the profits and bears the whole risks and
responsibilities of the business.
The End