📚 2.9 सरकारी लेखा (Government Accounting)
नेपाल सरकारको लेखा प्रणाली Cash Basis मा आधारित छ जहाँ नगद प्राप्त भएपछि मात्र आम्दानी र नगद भुक्तानी भएपछि मात्र खर्च दर्ज हुन्छ।
| पक्ष | विवरण |
|---|---|
| FCGO | Financial Comptroller General’s Office — सरकारी लेखाको सर्वोच्च निकाय |
| DTCO | District Treasury Controller Office — जिल्लामा |
| SUTRA | सरकारको Online Accounting Software |
| Budget Head | शीर्षक नम्बर — Revenue (राजस्व) र Capital (पूँजीगत) खर्च |
| LEKHA | स्थानीय तहको लेखा Software |
| OAG | Office of Auditor General — सरकारी बाह्य Audit |
💡 NRB सँग सम्बन्ध: NRB नेपाल सरकारको Banker र Fiscal Agent हो। सरकारको Treasury Single Account (TSA) NRB मा रहन्छ। T-Bills, Development Bonds को Issuance NRB मार्फत हुन्छ।
📊 2.10 NAS र NFRS — बैंकिङ सन्दर्भ
| पक्ष | NAS | NFRS |
|---|---|---|
| आधार | Nepal Accounting Standards Board (ASB) | International Financial Reporting Standards (IFRS) |
| लागू | साना व्यवसाय, Class ‘ग’/’घ’ BFI | ठूला कम्पनी, Class ‘क’/’ख’ BFI, Listed Companies |
| Key Standard | NAS 1 (Financial Statements), NAS 2 (Inventories) | NFRS 9 (Financial Instruments), NFRS 16 (Leases) |
| Loan Provision | NRB Directive Basis (Classification) | NFRS 9: ECL (Expected Credit Loss) Model |
| Fair Value | Limited use | Fair Value through P&L / OCI |
⚠️ NFRS 9 — ECL Model: NRB ले वाणिज्य बैंकलाई NFRS 9 अनुसार Expected Credit Loss provisioning मा migrate गर्न भनेको छ। यसले Loan Provision बढ्न सक्छ।
📦 2.11 मौज्दात व्यवस्थापन (Inventory Management)
बैंकमा मौज्दात व्यवस्थापन सामान्य व्यापारभन्दा फरक हुन्छ — यहाँ Inventory = Stationery, Security Papers, Cheque Books, Currency Notes (Vault Cash)
| विधि | सूत्र | बैंकमा प्रयोग |
|---|---|---|
| FIFO (First In, First Out) | पुरानो stock पहिले बिक्री/प्रयोग | Currency Notes Issuance (पुरानो नोट पहिले) |
| LIFO (Last In, First Out) | नयाँ stock पहिले प्रयोग | Nepal मा NFRS अनुसार अनुमति छैन |
| Weighted Average | Total Cost / Total Units | Stationery, Forms |
| EOQ (Economic Order Quantity) | √(2×Annual Demand×Order Cost / Holding Cost) | Cheque Books, Stationery ordering |
💡 NRB को Currency Chest: NRB ले वाणिज्य बैंकमा currency chest राख्छ। Currency Note को Stock Management NRB को दिशानिर्देश अनुसार हुन्छ।
✍️ ५ अंक — “NAS र NFRS बीचको फरक बताउनुस्”
- आधार: NAS — Nepal मा developed; NFRS — IFRS मा आधारित
- लक्ष्य: NAS — साना entity; NFRS — ठूला listed company/BFI
- Loan Provision: NAS — NRB Classification Basis; NFRS 9 — ECL Model (Forward-looking)
- Fair Value: NFRS मा extensive fair value measurement; NAS मा सीमित
- NRB निर्देशन: Class ‘क’ र ‘ख’ BFI लाई NFRS अनिवार्य; Class ‘ग’/’घ’ लाई NAS
🔑 Key Acronyms:
FCGO = Financial Comptroller General’s Office
OAG = Office of Auditor General (महालेखापरीक्षक)
ASB = Accounting Standards Board (Nepal)
NFRS 9 = Financial Instruments (ECL Model for Loans)
ECL = Expected Credit Loss — NFRS 9 को loan provisioning approach
NRB + सरकार: NRB = Government’s Banker + Debt Manager + Currency Issuer
FCGO = Financial Comptroller General’s Office
OAG = Office of Auditor General (महालेखापरीक्षक)
ASB = Accounting Standards Board (Nepal)
NFRS 9 = Financial Instruments (ECL Model for Loans)
ECL = Expected Credit Loss — NFRS 9 को loan provisioning approach
NRB + सरकार: NRB = Government’s Banker + Debt Manager + Currency Issuer
💡 सम्भावित प्रश्न: “नेपालको सरकारी लेखा प्रणालीको विशेषता” | “NFRS को बैंकिङमा महत्त्व” | “FIFO र Weighted Average को फरक” | “NRB र FCGO बीचको सम्बन्ध”