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            
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                        
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           
                                             
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                                       
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                       
                             
                                  
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                                       
                                                   
                                                
                                       
                                                       
                                         Source: http://www.fcgo.gov.np/chart-of-accounts/
                                            EXERCISE
          Answer the following questions in one sentence.
          1.    What is government accounting?
          2.    What are the two levels of government offices under new accounting systems?
          3.    Which institution is responsible for final audit of the government offices?
          4.    Who appoints the auditor general?
          5.    How many members were there in the account committee, 2017?
          6.    Which institution is responsible for the internal audit of the government offices?
          7.    Under which ministry is the Office of the Finance Comptroller General?
          Give short answer to the following questions.
          1.    Explain features of new accounting system.
          2.    Explain logical causes for the continuous uses of new accounting system.
          3.    What  is  government  accounting?  How  does  it  differ  from  the  business
                accounting? Mention.
          4.    Introduce the office of the auditor general and mention functions and duties of
                the auditor general.
          5.    Discuss the role of auditing in government accounting with five causes.
          6.    Write  similarities  and  dissimilarities  between  central  level  accounting  and
                operating level accounting.
          7.    Why is New Accounting System used? Discuss its importance in the government offices.
                                               
          8.    What is auditing? Mention dissimilarities between internal audit and final audit.
           One very short question of 1 mark and one short question of 5 marks will
          be asked from this unit.


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