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Revised Syllabus of Class 9-10 (Year 2078)

Specification Grid

Test Specification Chart

Compulsory English

Grades 9 & 10

External Assessment (Written Examination)

The time for written test is 3 hours.

Reading and writing skills will be assessed through a written test. Grammar is included in the writing section. The test will be based on the specification chart given below.

Note: Multiple choice* items should contain four alternative choices

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Compulsory English Model Question Solution  

Reading and Writing

(Written Test)

Grade: 10

Full Marks: 75

Time: 3 hours

Candidates are required to give answer according to the given instructions.

Q1: Read the text given below and do the tasks:

The Voice of the Rain

And who art thou? said I to the soft-falling shower,

Which, strange to tell, gave me an answer, as here translated:

I am the Poem of Earth, said the voice of the rain,

Eternal I rise impalpable out of the land and the bottomless sea,

Upward to heaven, whence, vaguely formed, altogether changed, and

yet the same,

I descend to leave the droughts, atomies, dust-layers of the globe,

And all that in them without me were seeds only, latent, unborn;

And forever, by day and night, I give back life to my own origin,

and make pure and beautify it;

(For the song, issuing from its birth-place, after fulfillment, wandering,

Reck’dorunreck’d, duly with love returns.)

– Walt Whitman

(A) Choose the correct answer. [5×1 = 5]

(a) The poem is a conversation between…………

i. the speaker and the rain.

ii. the rain and nature.

iii. the speaker and the Earth.

iv. the Earth and the road.

(b) Mother Earth is given happiness by…………

i. the sea.

ii. the rain.

iii. the music.

iv. atomies.

(c) The speaker says that like nature, the rain is……….

i. difficult to understand.

ii. easy to understand.

iii. always the same.

iv. not changing its shape.

(d) The raindrops pour down to wash away……………

i. the land.

ii. the globe.

iii. the dust layer.

iv. the seeds.

(e) The rain and a song are similar because…………..

i. both produce a melodious sound.

ii. both give happiness to the Earth.

iii. the rain can change its form and so does a song.

iv. the rain has a power to heal the Earth; and a song can heal human heart.

Answer (correct choose):

a. The poem is a conversation between:

i. the speaker and the rain.

b. Mother Earth is given happiness by:

ii. the rain.

c. The speaker says that like nature, the rain is:

iv. not changing its shape.

d. The raindrops pour down to wash away:

iii. the dust layer.

e. The rain and a song are similar because:

iii. the rain can change its form and so does a song.

Q2: Read the text given below and do the tasks.

Thanksgiving around the World

Festivals are not just the means of entertainment or rejoice. They also reflect our heritage, culture and traditions. Thanksgiving is celebrated around the world to extend thanks for the harvest, enjoying bountiful food, and spending time with family and friends. Even though Thanksgiving seems to be uniquely American, the tradition is followed in different countries in various forms.

Thanksgiving, USA

Celebrated on the fourth Thursday of November, Thanksgiving in the USA is a national holiday that commemorates the feast the Pilgrims held after the first harvest in 1621. The first celebration was attended by 90 Native Americans and 53 pilgrims. Thanksgiving has been celebrated intermittently ever since.

Thanksgiving dinner with family plays a central role in the celebrations, with Americans eating more food on Thanksgiving Day than any other day of the year, including Christmas. Roast turkey is essential – approximately 45 million of them are consumed every year – as well as mashed potatoes, sweet potatoes, sweet corn and assorted fall vegetables, all food that is native to the Americans.

Parades are a big part of the celebrations too. They range from small-town affairs featuring the local marching band to Macy‘s Thanksgiving parade through the streets of New York. Billed as the world‘s largest parade, it features parade floats and huge balloons, usually based on cartoon characters, current Broadway shows and other topical themes.

(A) Match the information that begins in Column A with its correct ending in Column B.

There is one extra ending that you may not use. [5×1 =5]

Answer, Matching:

a → iii. Extending thanks for the harvest is a main reason for celebrating Thanksgiving.

b → iv. Thanksgiving is celebrated in different ways.

c → i. Consumption of roast turkey is about 45 million in number.

d → v. Food items like sweet potatoes are truly American origin

e → ii. Macy’s Thanksgiving parade is one of the largest parades in the world.

(B) Answer the following questions:

a. What do festivals show about people?

Festivals show the heritage, culture and traditions of people.

b. When is Thanksgiving celebrated in the USA?

Thanksgiving is celebrated on the fourth Thursday of November in the USA.

c. What is the main part of the celebration?

The main part of the Thanksgiving celebration is the Thanksgiving dinner with family.

It includes roast turkey and various traditional American food items.

d. Mention the two variations in the parades.

Two variations in the parades:

(i) Small-town parades featuring local marching bands.

(ii) Macy’s Thanksgiving parade in New York City is known as the world’s largest parade.

e. Why do you think Americans celebrate this festival with rejoice even today?

Americans celebrate Thanksgiving with joy and gratitude because it has deep historical roots, commemorating the Pilgrims’ first harvest in 1621.

It is a time to express thanks for the blessings of the year, enjoy a bountiful meal with loved ones,

It reflects the importance of family and togetherness.

Q3: Read the text given below and do the tasks.

Dodhara Chandani dry port gets environmental approval

Kathmandu, May 23

The proposed Dodhara Chandani dry port and check post in far western Nepal has moved a step forward with the government‘s approving the environmental impact assessment (EIA) report.

The Rs 15 billion construction project is located in Dodhara Chandani Municipality, Kanchanpur district, and is listed as a national priority project by the government. The construction site is spread over 250 bighas (189 hectares). On April 30, the cabinet cleared the use of 63 hectares inside Gaurishankar community forest, a buffer zone of Suklaphanta National Park, for the dry port.

According to the EIA, 15,057 trees need to be felled and; as per the Forest Clearance Guidelines, 10 compensatory trees must be planted for every tree cut for development projects. Project officials say that 150,525 compensatory trees need to be planted. “The dry port will be built under an Indian grant. A memorandum of understanding will be signed soon between the two neighbours,” said Anish KC, a civil engineer at the Nepal Intermodal Transport Development Board. “Discussions are at an advanced stage,” he said.

Dodhara Chandani dry port will be the first business gateway to India from Nepal’s far west. The site is 245 km from India‘s capital New Delhi and 1,200 km from Gujarat state. The dry port will facilitate trade with other Indian states like Rajasthan, Uttarakhanda, Punjab and Haryana. The project is expected to lower transportation costs and the time taken to import goods from India.

The World Bank conducted a feasibility study for a dry port at Kanjabhoj in Dodhara Chandani Municipality a decade ago, and the Nepal Intermodal Transport Development Board prepared another report in 2016.

(A) Fill in the blanks with the correct words from the text above. [5×1= 5]

(a) Dodhara Chadani dry port will occupy ……….. of area in Kanchanpur.

(b) The Forest Clearance Guidelines directs the government to plant ………….trees to replace a felled tree.

(c) The project will go ahead with ………… funding.

(d) New Delhi is ………… far from Dodhara Chadani dry port site.

(e) From the text above, it is seen that Nepal ………… necessary things and materials from India.

Answer:

(a) Dodhara Chandani dry port will occupy 250 bighas of area in Kanchanpur.

(b) The Forest Clearance Guidelines direct the government to plant 10 compensatory trees to replace a felled tree.

(c) The project will go ahead with Indian funding.

(d) New Delhi is 245 km far from the Dodhara Chandani dry port site.

(e) From the text above, it is seen that Nepal imports necessary things and materials from India.

(B) Answer the following questions. [5×1= 5]

a. What is the estimated construction cost of Dodhara Chandani dry port?

The estimated construction cost of Dodhara Chandani dry port is Rs 15 billion.

b. When was it approved to utilize 63 hectares area of Gaurishankar community forest?

The approval to utilize the 63 hectares area of Gaurishankar community forest was given on April 30.

c. What does “the two neighbours” in paragraph 3 refer to?

“The two neighbours” in paragraph 3 refers to Nepal and India.

d. Do you think this project will affect positively in the nation’s economic growth? Why?

Yes, this project is expected to have a positive impact on the nation’s economic growth.

Because, the dry port will serve as a business gateway to India from Nepal’s far west, facilitating trade with other Indian states.

It is expected to lower transportation costs and reduce the time taken to import goods from India.

e. Is this the first attempt of the Nepal Government to set up a dry port in the far-western Nepal?

No, this is not the first attempt of the Nepal Government to set up a dry port in the far-western Nepal.

The World Bank conducted a feasibility study for a dry port in Dodhara Chandani Municipality a decade ago.

The Nepal Intermodal Transport Development Board prepared another report in 2016.

The current project seems to be a continuation of these earlier efforts.

Q4: Read the book review given below and do the tasks:

Seto Dharti

Amar Neupane’s Seto Dharti is a fantastic piece of artwork. Tara, Pabitra, and other child widows are central characters in this book.

The main plot revolves around Tara’s life. She married when she was seven years old. She had no idea what love was then. Her own parents lied to her and forced her to remain in the Jaggya (wedding pavilion) claiming that they were worshipping God at home. She was taken to her home and told that she needed to go to the temple. She didn’t find out until the day after her wedding that she was marrying to someone she had never met before. She was sound asleep when it came time to execute the marriage rites. It was as if she were in a dream. She cried a lot as she thought of her mother. Her mother advised her on the dos and don’ts of becoming a daughter-in-law. She had to stay in her husband’s house for a year. It was very painful for her to stay there. After a year, she moved into her maternal home. She lost her husband when she was nine years old. She was invited to her home without being informed of her husband’s demise. She learned that her husband had died as soon as she arrived home. Despite the fact that he was a stranger in her life, she had to observe all the funeral rites. That was the first time she’d seen her husband’s face on his deathbed. Then she was taken to the ghat that was on fire. Her jewelry as well as her clothing was taken away. Her head was shaved and she had to remain in mourning for thirteen days.

Towards the end of her life, she arrived in Devghat where she dedicated her life to God. She saw Govind’s image in the Swamiji there. Gobind was one of her childhood friends. He had taught her how to read and write.

Once a lady called Gangeswari visited Devghat Ashram. She became popular as a result of her experience and the wealth she took with her. Gangeswari visited Tara’s hut one night and unveiled her identity. She was Pabitra, Tara’s childhood friend. Pabitra told her how she went through various stages of life before becoming Gangeswari. The novel depicts the difficulties Tara faced in her life.

The novel tells her life from the time she was born till she turned 87. My throat choked several times while reading this book. It portrays an image of social evil and its negative effects on the lives of many Taras and Pabitras in Nepali society.

(A)  Match the words from the text in Column A with their meanings in Column B. [5×1= 5]

Matching answer:

(a) execute iii. put completely into effect

(b) demise i. a person’s death

(c) rites v. social customs or conventional acts

(d) mourning vi. the expression of sorrow for someone’s death

(e) unveil ii. reveal or uncover something

(B) Write ‘True’ for the true statements and ‘False’ for the false ones. [5×1= 5]

(a) Tara is a main character in the novel Seto Dharti.

(b) Tara had learnt that she was married when Tara went to her husband‘s home.

(c) Tara first saw her husband a year after her marriage.

(d) Tara started teaching people the meaning of life in Debghat.

(e) Gangeswori was the false name of Pabitra.

True or False answer:

a. True

b. False

c. True

d. False

e. Fals

(C) Answer the following questions. [5×1= 5]

(a) Write the names of characters in Seto Dharti as mentioned in the review.

The names of characters mentioned in the review are Tara, Pabitra, Gobind, and Gangeswari.

(c) How long did Tara have to stay in her husband‘s house?

Tara had to stay in her husband’s house for a year.

(c) What rituals did Tara have to follow after her husband‘s death?

After her husband’s death, Tara had to observe mourning rituals.

It included her head being shaved, remaining in mourning for thirteen days, and participating in funeral rites.

(d) Why do you think Tara saw the image of Gobind in Swamiji?

Tara saw the image of Gobind in Swamiji because Gobind was one of her childhood friends who had taught her how to read and write.

Seeing his image in Swamiji likely brought back memories and a sense of familiarity for Tara.

(e) Why did the writer feel choked while reading the novel?

The writer felt choked while reading the novel because it portrayed the difficulties and social evils.

The main character Tara faced difficulties throughout her life.

There were the negative effects on the lives of many people like Tara and Pabitra in Nepali society.

Q5: Write a set of rules and regulations for the visitors of a park. Write it in about 100 words by using the clues given below: [5]

opening time: 9am-5pm

no glass containers

littering prohibited

no alcohol

pet animals not allowed

Rules and Regulations for Park Visitors

The park is open from 9 am to 5 pm.

Please follow to these timings and plan your visit accordingly.

Glass containers are strictly prohibited within the park premises.

It is to ensure the safety of all visitors.

Littering is strictly prohibited.

Help us keep the park clean and beautiful by disposing of your trash in dustbins.

Alcohol consumption is not allowed within the park.

It helps us to maintain a family-friendly and safe environment.

Pet animals are not allowed within the park.

It is for the safety and comfort of all visitors.

Thank you for your cooperation in following these rules and regulations.

Q6: Write a formal message of congratulations to your friend who has won the title of ‘Best Player’ in an inter-school volleyball tournament organized by your municipality/rural municipality. Write the message in about 100 words using the clues given below. [5]

Sanskriti Chaudhary

the best volleyball player

hardworking and disciplined

happy and proud

congratulations

best wishes for future endeavour

Formal Message

Dear Sanskriti Chaudhary,

I am pleased to extend my warmest congratulations to you on winning the title of ‘the Best Volleyball Player’ in the inter-school volleyball tournament organized by our municipality. Your remarkable achievement is a testament to your exceptional talent and dedication to the sport.

Your hardworking and disciplined practice contributed to this well-deserved recognition. We are truly proud of your accomplishments and the honor you have brought to our community.

Congratulations once again and may this success be a stepping stone for your sports career and best wishes for future endeavor.

With best regards,

Monika

Q7: Nowadays many young people are found increasingly involved in various video games on their mobile phones. Write a paragraph in around 150 words expressing your views about the mental and social impacts of excessively playing such games. [6]

Nowadays, most of school and college level students are excessive involved in mobile video games. Most of them are addicted on PubG, Free Fire, Terra Nil, Call of Dragons, Pokémon Sleep, Ace Racer, Star Wars: Hunters etc. Playing video may have entertainment and recreational benefits, but negative mental and social impacts should not be overlooked. Spending excessive time on playing these games can lead to detrimental effects on mental health. It can increase levels of stress, anxiety, depression, physical health issues, obesity and poor posture. Moreover, the excessive use of mobile video games can have a deep impact on social interactions. It can hamper the development of essential social skills and face-to-face interactions. It may lead to a lack of communication, reduced empathy and difficulty in building real-life relationships. It can result in feelings of loneliness and social isolation. It is important for parents to engage their children in a variety of skill development activities, both online and offline.

Q8: Write an essay describing one of your favourite food items. Write it in about 200 words mentioning its look, smell, taste, feel, etc. (8)

Momo is my all-time favourite food items. It is the mouth-watering Nepali delicious food. It is a dumpling food item with aromatic mixture inside white flour ball. There are different types of momos like chicken, mutton, buff, pork, veg etc.

There are different shapes of momos like half-moon shape, circular shape, open-top shape and leaf shape. They look attractive. Skilled and artistry person makes momos is attractive look. Its visually appearance is eyes captivating with tasty smell; spicy and tangy chatni adds more taste.

As I come near to steaming hot momos, the aroma blowing from them is pleasing. The inviting fragrance of spices, herbs and the juicy filling fills the air. The mixture of delicious ingredients such as minced meat, vegetables and aromatic seasonings is simply mouthwatering.

Beyond its taste and texture, momo holds a special place in Nepali culture. It is a beloved dish enjoyed during festivals, family gatherings and everyday meals. Sharing a plate of momos with loved ones raises a sense of togetherness and joy.

In conclusion, momo is a culinary delight that engages multiple senses. Its enticing appearance, good aroma, explosive flavours and pleasant texture make it a truly exceptional food item. Whether enjoyed as a street food or main meal, momo never fails to leave a lasting impression.

Q9: Reproduce the following sentences as instructed in the brackets. (6×1=6)

(a) The accident cost Krishna a lot, ……………? (Add a question tag.)

The accident cost Krishna a lot, didn’t it?

(b) Does Garima study in this school? (Change into an affirmative sentence.)

Garima studies in this school.

(c) Yamuna danced beautifully in the party. (Change into ‘how’ question)

How did Yamuna dance in the party?

(d) Raima …………. (finish) all her homework before her teacher asked her to do it. (Use correct tense of the verb ‘finish’)

Raima had finished all her homework before her teacher asked her to do it.

(e) Everybody should follow the rules sincerely. (Change into passive voice.)

The rules should be followed sincerely by everybody.

(f) Bhim inquired, “How will you make the payment?” (Change into indirect speech)

Bhim inquired how I would make the payment.

Q10: Choose and copy the best answer for the numbered blanks below. Rewriting is not compulsory.

A man came into (a)……….. (a, an,  the,  no article)    Woods one day with an axe in his hand.  He (b)………  (begs, begged, was begging, had begged) a tree, (c) ……….(please give me, to give him, that give him, whether give him)  a small branch. He wanted the branch (d)…….. (because, so that, although, since)  he could make a walking stick from it. The tree was (e)…… (with, of, by, on)  kind nature. He thought the man (f)…… (will, may, might, must) make good use of the branch. Hence, he gave the man one of his branches, (g)…………  (did he, didn’t he, hadn’t he, wouldn’t he)? The woodcutter had the branch (h)….. (fix, to fix, fixed, fixing) into his axe head. Soon the woodcutter was set to work. He cut down branch after branch. The tree had never been (i)……….  (foolish,  as foolish as,  more foolish,  the most foolish)  this in giving his enemy the means of destroying himself.  Had  the  tree  not  permitted  the  man   to  cut  a  branch,  he (j)………..(doesn’t  probably  fell,  won’t  probably  fell,  wouldn’t  probably  fell,  wouldn’t  have probably felled) so many branches

The best answer for the numbered blanks are as follows:

(a) the

(b) begged

(c) to give him

(d) so that

(e) of

(f) might

(g) didn’t he

(h) fixed

(i) as foolish as

(j) wouldn’t have probably felled

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Problems and Solution of Budget Sheet | AGF 208

Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = ₦ = Birr = Currency of your country 

PROBLEM: 1A                     (NEB Model Question 2078)

Following information are given by the Local Level Office:

Expenditure for the month of Chaitra:

Chaitra 1: Purchase furniture of Rs 10,000

Chaitra 5: Purchase vehicles for Rs 100,000

Chaitra 10: Advance rent paid for Rs 10,000

Chaitra 28 Distributed Rs 35,000 for employee’s remuneration after deducting income tax Rs 1,000 and PF Rs 8,000.

Required: Budget sheet [5 marks]

[Answer: Balance of budget: Rs 551,000]

SOLUTION

Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = ₦ = Birr = Currency of your country 

PROBLEM: 1B                     (HSEB/NEB: 2065)

Following information is given by Rural Municipality Office, Rasuwa:

Other information:

Required: Budget sheet

[Answer: Total expenses = Rs 3,500;

Balance of budget = Rs 347,000]

SOLUTION

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Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = ₦ = Birr = Currency of your country 

PROBLEM: 1C

Following information is given by Local Level Health Post:

Additional information:

Magh 5: Additional budget released for the month of Magh Rs 150,000.

Magh 10:  Cheque issued through DTCO of Rs 3,000 for field allowance.

Magh 15: Issued a cheque through DTCO of Rs 5,000 for the payment of office materials.

Magh 25: Telephone and net expenses bill paid for Rs 1,500.

Magh 28: Medicines purchased by cheque Rs 60,000.

Magh 30: Salary of the month Rs 50,000 paid after deducting Rs 10,000 as PF and Rs 1,000 income tax.

Required: Budget sheet

[Answer: Total expenses = Rs 124,500;

Balance of budget = Rs 303,500]

SOLUTION

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Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = ₦ = Birr = Currency of your country 

PROBLEM: 1A

Following information is given by Rural Municipality Office (code 314):

Expenditure for the month of Falgun:

Falgun 2: Issued a cheque through DTCO for purchase of furniture Rs 20,460.

Falgun 3: Issued a cheque through DTCO of Rs 92,300 for purchase of machinery.

Falgun 15: Office materials purchased and bill submitted to DTCO Rs 3,525.

Falgun 28: Issued a cheque of Rs 64,000 for the salary after deducting income tax Rs 8,000 and provident fund Rs 16,000.

Required: Budget sheet

 [Answer: Total expenditure of Falgun = Rs 204,280;

Balance of budget = Rs 725,720; *Salary Rs 88,000

Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = ₦ = Birr = Currency of your country 

PROBLEM: 1B

Following information is given by Local Level Office (code 127):

Additional information:

Kartik 3: Received bank (treasury, DTCO) order and budget release order for actual expenditure of Ashwin.

Kartik 10: Cheque issued through DTCO of Rs 15,540 for machinery purchased.

Kartik 20: Issued a cheque through DTCO of Rs 3,410 for the payment of office materials.

Kartik 25: Advance given to Peon Kamal for local allowance Rs 2,500.

Kartik 28: Telephone bill paid for the month Rs 580.

Kartik 30: Basic salary of the month Rs 20,000 paid after deducting Rs 4,000 as provident fund.

Required: Budget sheet

[Answer: Total expenses = Rs 44,030;

Balance of budget = 192,970; *Salary = Rs 22,000;

Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = ₦ = Birr = Currency of your country 

PROBLEM: 1C

Following information is given by Rural Municipality Office (code 254):

Expenditure for the month of Baishakh:

Baishakh 2: Purchase of office supplies through DTCO Rs 9,730.

Baishakh 3: Paid rent through DTCO Rs 8,500 of Chaitra.

Baishakh 10:  Advance given for furniture purchase Rs 20,000.

Baishakh 15: Computer printer purchased for Rs 18,350.

Baishakh 30: Basic salaries of Rs 70,000 and dearness allowance Rs 5,000 paid as per government rules.

Required: Budget sheet

 [Answer: Total expenditure of Baishakh = Rs 138,830

Balance of budget = Rs 301,170;

*Salary = Rs 77,000; DTCO = Rs 62,300;

Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = ₦ = Birr = Currency of your country 

PROBLEM: 1D

Following information is given by Village Municipality Office (code 258):

Additional information:

Ashadh 3: Budget released for the current month as following and bill submitted to DTCO:

Ashadh 5: Books purchased and distributed for Rs 70,000.

Ashadh 10: Water and electricity bill paid Rs 1,950.

Ashadh 15: Furniture purchased for Rs 9,700.

Ashadh 25: Uniform purchased for Rs 5,000.

Ashadh 28: Basic salary of the month Rs 30,000 paid after deducting PF and social security tax as per the government rule.  

Required: Budget sheet

[Answer: Total expenses = Rs 119,650;

Balance of budget = Rs 30,350; *Salary = Rs 33,000]

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Budget Sheet

The budget sheet is also known as the budget account.

The budget sheet is one of the various statements maintained by Government Offices in Nepal.

Budgetary control is concerned with the making of expenditures within the budget limit.

The budget account ensures appropriate utilization of funds and reduces the chance of misuse.

A budget sheet is a statement that contains annual appropriation, budget release and budget expenditures.

A budget sheet provides information of budget release, the amount spent under each head of expenditure and the balance at the bank.

It provides not only information about the budget but also supports the financial administration.

The government budget sheet is mentioned in AGF No. 208 (auditor general from number).

Importance of Budget Sheet

The main importance of a budget sheet is as follows:

It provides information about the budget released.

It helps to ascertain the annual budget for different budget heads.

It provides instructions to make expenses on different heads and sub-head.

It is a useful tool to control the budget of the government offices.

Use of Budget Sheet

A budget sheet is a very important statement for operating-level government offices.

A budget sheet is used for controlling budget expenditures.

It provides information about annual appropriation, budget release and budget expenditure under different budget heads.

It helps to maintain effective control over the budget.

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Parts of Budget Sheet

The main parts of the budget sheet are as follows:

·          Annual budget section

·          Budget release section

·          Budget expenditure section

Annual budget section

The annual budget amount is approved for different heads of expenditure.

The supplementary budget releases and appropriation of amount under different budget heads.

It is shown in this section with the necessary rules.

This section provides information on the allocation of the budget under each head of expenditure for a fiscal year.

Budget release section

The budget releases are shown in this section.

When budget releases are received, it is recorded in the related budget head.

Budget expenditure section

All budgeted expenditures are recorded in this section.

Expenditure done through petty cash funds is also recorded in this section.

On the basis of goswara vouchers, budgeted expenditures are recorded under corresponding budget heads.

At the end of each month, the total of each expenditure headings is calculated.

Aggregate total upto the previous months are added with the total of the current month as a cumulative total.

Preparation of budget sheet

The transactions are posted in the budget sheet on the basis of goswara voucher.

For the annual appropriation of the budget, goswara voucher is not prepared.

But for budget released amount and budget expenditures the goswara vouchers are prepared.

All the budget releases received and expenditures are recorded in the budget sheet.

Expenditure done through petty cash funds is also recorded.

Advance transactions are also recorded in the budget sheet.

When the advance is cleared the postings are made both within and outside the bracket.

The actual expenditure is posted, outside the bracket and advance cleared is posted inside the bracket.

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Closing of Budget Sheet

Under normal conditions, the budget sheet is closed at the end of every month.

It should be submitted to the central level office along with the expenditure report to get the budget release for the next month.

Finally, it is closed at the end of every fiscal year along with other books of accounts.

There are two types of budget sheet closing.

They are monthly closing and annual closing.

Monthly Closing

At the beginning of the fiscal year, the operating level office receives initial imprest fund in advance from central level office.

The operating level office should submit a budget sheet to the central level office along with an expenditure report at the end of every month.

It is essential to get a monthly budget release from the central level office.

Therefore, the responsibility of the operating level office is to close the budget sheet on monthly basis.

Annual Closing

At the end of every fiscal year, all accounts of the budget sheet should be closed.

It is known as the annual closing of the budget sheet.

This closing is done by adjusting the total budget amount release and total budget expenditures amount during a fiscal year.

If there is any surplus, it is deducted from the budget release of the fiscal year.

The budgetary control does not allow overspending of the budget under any head.

The surplus amount is depending on the budget release.

It is transferred to budget freeze or deposited into the consolidated fund.

Format of Budget Sheet AGF 208

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Tips for Statement of Expenditures

While preparing this statement, you should:

Find out current month and last month,

Upto means cumulative,

Expenditures upto last month = total of month 1 + month 2 and so on, 

Expenditures upto current month = total upto last month + expenditure of current month 

Column 1: Write here budget sub heading number

Column 2: Write here the name of budget expenditures

Column 3: Write here amount of annual budget

Column 4: Write here cumulative budget released amount of related budget sub-heading 

Column 5: Write here expenditures upto last (previous) month

Column 6: Write here expenditures of current month

Column 7: Write here expenditures upto current month (current month + upto last month) viz 5+6

Column 8: Write here uncleared advance of related budget expenditures  

Column 9: Write here net amount after deducting uncleared advance viz 7–8

Column 10: Write here balance of budget viz 3–7

Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = ₦ = Birr = Currency of your country 

PROBLEM: 2A

An Operating Level Office (code 036) has following extracted information:

Additional information:

Uncleared office materials is Rs 5,250

Required: Statement of expenditures

[Answer: Balance of budget = Rs 232,500

Viz 90,000; 12,500; 25,000; 60,000; 45,000

In % = 63.1%, 48.81%, 14.29%, 63.1%, 0.83%, 62.26%, 36.9%

SOLUTION:

Explain:        

In the question, expenses upto Magh (last month) and upto Falgun (current month) are given.

We should find-out expenses of Falgun (current month) and balance of budget.

Here hint

AGF No. 210

Central/Province/Local Level

Operating Level Office

Office Code No. 019

Statement of Expenditures

For the month of Falgun

###########

###########

Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = ₦ = Birr = Currency of your country 

PROBLEM: 2B

Following transactions are provided:

Additional information:

Uncleared advance of local allowance was Rs 2,000.

Required: Statement of expenditure

[Answer: Balance of budget = Rs 743,750

Viz 193,750; 87,500; 26,250; 52,500; 8,750; 175,000

In % = 41.67%, 33.73%, 7.94%, 41.67%, 0.16%, 41.51%, 58.33%

SOLUTION:

Explain:        

In the question, expenses upto Marg/Mansir (current month) and expenses of Marg (current month) are given.

We should find-out expenses upto Kartik (last month), net of uncleared advance and balance of budget.

Here hint

AGF No. 210

Central/Province/Local Level

Operating Level Office

Office Code No. 019

Statement of Expenditures

For the month of Marg

Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = ₦ = Birr = Currency of your country 

PROBLEM: 2C

The following information is given by Operating Level Office (code 56):

Additional information:

 (a) Advance column of bank cash shows in debit Rs 6,000 and Rs 2,000 in credit of office materials.

Required: Statement of expenditure showing annual budget in percentage for the month of Kartik

 [Answer: Balance of budget = Rs 291,000

Viz 200,000; 10,000; 27,000; 24,000; 30,000

In % = 36.04%, 26.04%, 10%, 36.04%, 0.88%, 35.16%, 63.96%

SOLUTION

Given and working note:

In the question, expenses upto Ashwin (last month) and balance of budget are given.

We should find-out expenses of Kartik (current month), expenses upto Kartik and net of uncleared advance.

AGF No. 210

Central/Province/Local Level

Operating Level Office

Office Code No. 56

Statement of Expenditures

For the month of Marg

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