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Preface






                     Accounting  knowledge  is  a core business  skill  that  both complements  and  enhances
                     your other talents. Congratulations! You’ve received the right book to start developing
                     those accounting skills at school level. This book “Office Practice & Accountancy for
                     Grade 10” has been designed mainly for secondary level students on the basis of the New
                     Syllabus developed by Curriculum Development Centre (CDC), Government of Nepal.
                     While writing this book, I have applied very easy and practical approach. Both traditional
                     and modern approaches of accounting and basic official and budgetary concepts have
                     been  given  for easiness  of teachers  and students.  With  my  past rich  experiences  (3
                     decades) in teaching profession, I have made every effort to present simple and practical
                     questions and their solutions, theoretical rules and detail explanations. I hope all teachers,
                     students and other concerned readers will have benefits from this book.

                     As you go through this book, you’ll find that accounting concepts or information influence
                     almost every decision you will make as a future manager. I’m interested in making sure that
                     you finish with an understanding of several key accounting concepts. The Key Features of
                     this book are as follows:
                        The matters are presented and designed in simple and easy way as to fulfill the requirement of
                        curriculum.
                        The syllabus developed by CDC is given in each chapter.
                        The learning objectives are given in each chapter.
                        The colourful pictures are used to make understandable of the topics.
                        Important and popular definitions of various scholars’ relevant subjects are given to enhance
                        the knowledge of learner.
                        Enough illustrations and examples are given according to the requirement of subject matter.
                        Important points and concepts are presented as ‘points to remember’ and ‘key point’ to remind
                        the major points of the topics.
                        Each chapter contains word index to learn the difficult words.
                        Each topic, theoretical questions are set as very short answer questions, short answer questions
                        and long answer questions according to the present question pattern.
                        Depth and sufficient numerical problems are given in practice as much as possible.
                        Necessary project works are given in most of the chapters to enhance the practical knowledge
                        of the students.
                     To  develop  this  book  to  this  form,  I  have  got  significant  help  from  my  colleagues;
                     Mr. D.R. Simkhada, Mr. Sagar Binod Adhikari, Mr. Niran Maharjan, Mr. Suraj Maharjan, and
                     Gaurav Chhetri.  I highly  appreciate  the support and comments  that I have  got from
                     teachers and students. Without their classroom experience, guidance and advice, this
                     book could not have been prepared so effectively. I would like to thank the publishers
                     for publishing the series of the textbooks for class 8, 9 and 10.

                     Finally, I am still expecting the comments and creative suggestions from teachers, students
                     and well wishers so that I can bring out the next edition with improvements for better
                     impression.
                                                                                Author
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