u}/ ;/sf/L ;+:yfsf] n]vf

(Accounting of NGOs/INGOs)

kl/ro

(Introduction)

;fdflhs ;]jf, ;fdflhs ljsf;, ;fdflhs kl/jt{g, ;fdflhs

Gofo, ;dfgtf, dfgjclwsf/ cfbL hg;/f]sf/sf ;jfnx?df k|
ToIf tyf ck|ToIf ?kdf lg:jfy{ ?kdf ;xof]u k'/ofpg]
p2]Zo /fvL gful/sx?ssf tkm{af6 ;+ul7t lx;fan] ;
+:yfut ?kdf, :jt :km't{ ?kdf :yflkt ;+:yfx? g}
u}/ ;/sf/L ;+:yf xf] .
k|rlnt sfg'g adf]lhd :yflkt ePsf :jb]lz u}/ ;/sf/L ;
+:yfn] k|rlnt dfkb08 tyf g]kfn ;/sf/;+u ePsf]
;Demf}tfsf] cfwf/df :yflkt ljb]zL u}/ ;/sf/L ;+:yfn]
d'Vo ;+:yfsf] k|rlnt dfkb08 jf ;Demf}tfsf] cfwf/df
/lx ljlQo sf/f]af/sf] n]vfsg ug{] ub{5g .

kl/ro

(Introduction)

;+:yfx?sf] n]vf /fVg] k|0ffnL / l;4fGtsf] ;DaGwdf

k|rlnt P]g sfg"gdf :ki6 Joj:yf gul/Psf]n] :jb]zL ;
+:yfn] ljwfgdf tf]s]sf] n]vf k|0ffnL / ljb]zL ;
+:yfn] k|rlnt n]vf k|0ffnLdf n]vf /fVg ;S5 .
n]vfkfng, ah]6 th{'df / n]vfk/LIf0f k|0ffnLsf]
/fd|f]
cEof;
h:tf
cfwf/e'/
ljifonfO{
;
+:yfsf] ;';fzgsf] dfkb08sf] ?kdf x]l/G5 .
;+:yfsf] d'Vo n]vfnfO{ ;fdfGo n]vf l;4fGtsf] vftf
ljefhg cg';f/ cfDbfgL, vr{, ;+efljt bfloTj, bfloTj /
;DklQ u/L kfFr efudf juL{s/0f u/L n]vfsg ug{]
ul/G5 .

n]vf lzif{ssf] JofVof

tyf n]vfg
u}/
;/sf/L
;:yfdf
ePsf
cfly{s
sf/f]af/x? d'Votof lgDg adf]lhdsf
lzif{sdf kb{5g M
cfDbfgL,
vr{,
;+efljt bfloTj,
bfloTj /
;DklQ

cfDbfgL (Income) tyf

vr{(Expenditure)
;b:otf

z'Ns
;b:otf btf{ z'Ns
pkxf/, rGbf, ;xof]u /
cg'bfg
nufgL cfo (Investment Income)
vr{

;b:otf z'Ns

u}/;/sf/L ;+:yfsf] ;b:oxaf6 k|fKt x'g] jflif{s ;b:otf z'Ns

k|fKt ePsf] cfwf/df k|fKt ePsf] cfly{s jif{ ;Ddsf]
z'NsnfO{ ;f]xL cfly{s jif{df cfDbfgL hgfpg'k5{ t/ cfufdL
cfly{s jif{sf] ;b:otf z'Ns clu|d k|fKt ePdf kl5sf] cfo
(Deferred Income) df n]vfg u/L bfloTj hgfpg'k5{ / ;DalGwt
jif{df cfDbfgL hgfpg'k5{ .
cfhLjg ;b:oxaf6 k|fKt x'g] cfhLjg ;b:otf z'NsnfO{
;b:oxsf] ;fd'lxs cg'dflgt ck]lIft cf};t cfo'sf] cfwf/df
jflif{s ;b:otf z'Nssf] lx;fa u/L k|To]s jif{ cfDbfgL hgfpg]
cyjf ;b:ox;Fu lng] jflif{s ;b:otf z'Nssf] cfwf/df k|To]s
jif{ cfDbfgL hgfpg] ug'{k5{ / afFsL cfhLjg ;b:otf
z'NsnfO{ k|fKt ePsf] / ;f] kl5sf] cfly{s jif{xdf kl5sf]
cfo (Deferred Income) df n]vfg u/L bfloTjdf pNn]v
ug'{k5{ .

;b:otf btf{ z'Ns

;b:oxnfO{ ;b:otf k|bfg ug]{ jfkt cfly{s Ps
jif{df ;+:yfdf k|fKt btf{ z'NsnfO{ k|fKt
ePsf] cfly{s jif{df k"/} cfDbfgL hgfpg'k5{ .
;b:otf btf{ z'Ns ;+:yfsf] ;b:o eP;Dd km]l/
e'QmfgL ug'{kb}g . t/ jflif{s ;b:otf z'Ns
e'QmfgL gu/]df ;b:otf vf]/h eO{ k'gM
btf{ z'Ns e'QmfgL ug'{kg]{ ePsf]n] /
;b:oxsf] ;b:otf ;b:oxsf] OR5fdfly lge{/
/xg] u/]sf]n] ;f]sf] lg/Gt/tf clglZrt ePsf]
x'gfn] btf{ z'Ns k|fKt ePs} cfly{s jif{df
cfDbfgL hgfpg] ug'{k5{ .

pkxf/, rGbf, ;xof]u /

cg'bfg

pkxf/, rGbf, ;xof]u / cg'bfgnfO{ p2]Zo, cjlw,

zt{ / e'QmfgLsf] cfwf/df n]vfg ug'{ k5{ .
pkxf/, rGbf, ;xof]u / cg'bfgsf] k|of]hgsf]
cfwf/df b]xfo adf]lhd ljefhg ug{ ;lsG5 .
cl;ldt (Unrestricted)
ljz]if ;Lldt ;fwf/0f tf]lsPsf (Current Restricted)
ljz]if tf]lsPsf] sfo{qmd (Specific Activity)
pkxf/, ;xof]u / cg'bfg gubdf k|fKt geO{ ;]jf
jf >d, ;fdfg / ef}lts ;'ljwfs]f kdf k|fKt
ePdf ;f]sf] d"Nofg u/L n]vfg ug{'kb{5 .

pkxf/, rGbf, ;xof]u /

pkxf/, ;xof]u / cg'bfg gubdf k|fKt geO{ ;]jf jf >d, ;fdfg /
cg'bfg=========
ef}lts ;'ljwfs]f kdf k|fKt ePdf ;f]sf] d"Nofg / n]vfg
lgDg cg';f/ ug{'kb{5 .
;]jf M
;]jf cg'bfgdf k|fKt ePdf ;]jf afktsf]
/sdnfO{
cg'bfgdf
n]vfg
ug'{k5{
.
t/
;
+:yfnfO{ cg'ko'Qm ;]jf cg'bfgdf k|fKt ePdf / ;f] k|fKt
gePsf] eP klg ;+:yfsf] sfo{qmdnfO{ s'g} gsf/fTds c;/
gkg]{ /x]5 eg] ;f] ;]jfnfO{ cg'bfgdf n]vfg ug'{ x'Fb}g .
;fdfg M cg'bfgdf k|fKt ;fdfgxsf] d"Nofg k|fKt ePsf]
lbgdf k|rlnt d"Nodf cyf{t\ pQm ;fdfgx vl/b
ug'{kbf{ nfUg] k/n df]ndf ug'{k5{ .
vr{ x'g] ;fdfgx (Expendable Materials) cg'bfgdf k|fKt ePsf] eP
kl5sf] cfo (Deferred Income) df cfDbfgL hgfO{ lhG;L ;fdfgdf
n]vfg ug'{k5{ .

pkxf/, rGbf, ;xof]u /

cg'bfg=========
ef}lts ;'lawf M sfof{no ejg, uf]bfd,
6]lnkmf]g,
kmlg{r/,
sDKo'6/
cflb
ef}lts ;'ljwfx ef8f gltg]{ u/L jf ;x'lnot
ef8fdf k|fKt ePdf ;f] ;'ljwfxsf] k|rlnt
ef8f /sdnfO{ k|of]u u/]sf] cjlwsf] cfwf/df
k|of]u u/]sf] cfly{s jif{df cfDbfgL / vr{df
n]vfg ug'{k5{ .

pkxf/, rGbf, ;xof]u /

cg'bfg=========
;f+jf /Jofh cg'bfg
bft[;+:yf jf JolQmsf] cIfo sf]ifdf bflvnf u/]sf] /sd nufgL u/]af6 k|
fKt ePsf] Jofh u}/;/sf/L ;+:yfn] ;bfsf] nflu jf tf]lsPsf] cjlwsf] nflu
cg'bfg k|fKt u/]df k|To]s cfly{s jif{df k|fKt x'g] /sd ;DjlGwt
cfly{s jif{df cfDbfgL hgfpg'k5{ . k|fKt ePsf] Jofh tf]lsPsf]
sfo{qmdsf] nflu vr{ ug'{kg]{ ePdf tf]lsPsf] sfo{qmd cGtu{t
cfoJoo n]vfdf cfDbfgL hgfpg'k5{ .
cIfo sf]ifdf bflvnf u/]sf] /sdsf] Joj:yfkg 6i6 jf Jofh cg'bfg kfpg] ;
+:yfn] lnvtdf ePsf] k|fjwfg cg';f/ ug]{5 . 6i6n] Joj:yfkg ug]
{ k|fjwfg ePdf cg'bfg kfpg] ;+:yf pQm 6i6sf] ;b:o x'g] jf
gx'g] k|fjwfg klg lnvtdf x'G5 . cg'bfg kfpg] ;+:yfn] g} cIfo
sf]ifsf] Joj:yfkg ug]{ k|fjwfg ePdf cIfo sf]if jfkt k|fKt /sd
bfloTjdf tf]lsPsf] cIfo sf]if cGtu{t / nufgL u/]sf] /sd ;DklQdf
tf]lsPsf] nufgL cGtu{t n]vfg ug'{k5{ .

pkxf/, rGbf, ;xof]u /

cg'bfg=========
;f+jf /Jofh cg'bfg
cIfo sf]if tf]lsPsf] cjlwsf] nflu jf ;bfsf] nflu :yfkgf u/]sf]
x'g;S5 . tf]lsPsf] cjlwsf] nflu :yfkgf u/]sf] eP sf]ifsf] /sd
tf]lsPsf] cjlw kZrft bft[;+:yf jf JolQmn] g} lkmtf{ lng] jf
cGo ;+:yf jf JolQm jf pQm ;+:yfnfO{ g} cg'bfg lbg] k|
fjwfg u/]sf] klg x'g ;S5 . olb u}/;/sf/L ;+:yfnfO{ cg'bfg
lbg] k|fjwfg ePdf tf]lsPsf] cjlw ;dfKt ePsf] cfly{s jif{df cIfo
sf]ifsf] /sd h'g;'s} sfo{qmdsf] nflu vr{ ug{ ;lsg] ePdf
cfDbfgLdf / tf]lsPsf] sfo{qmdsf] nflu dfq vr{ ug{ ;lsg]
ePdf kl5sf] cfodf (Deferred Income) n]vfg ug'{k5{ .
cfufdL cfly{s jif{xdf tf]lsPsf] sfo{qmdsf] nflu
vr{ ePsf] /sd ;DalGwt cfly{s jif{df vr{ / cfDbfgL
hgfO{ kl5sf] cfo ;f]xL /sdn] 36fpg'k5{ .

nufgL cfo tyf nufgL

gfkmf / 3f6f
u}/

;/sf/L ;+:yfx?n] cfkm' ;+u ePsf] sf]if /sd tf]lsPsf]

If]qdf nufgL ug{ ;Sb5g .
tf]lsPsf] sf]ifsf]
u/L gfkmf
k|fKt / ePsf]
nufgL/sd
cfonufgL
tyf nufgL
3f6f cfDbfgL
tf]lsPsf] p2]Zosf] nflu dfq vr{ ug'{kg]{ k|fjwfg ePdf
;DalGwt tf]lsPsf] sf]ifdf dfq cfDbfgL n]vfg ug'{k5{ .
tf]lsPsf] sf]ifsf] /sd nufgL u/L k|fKt ePsf] cfDbfgL
h'g;'s} sfo{qmdsf] nflu vr{ ug{ ;Sg] jf vr{ ug{df bft[;
+:yf jf bftfn] s'g} ;Ldf gnufPsf] ePdf pQm cfDbfgL /
;fwf/0f sf]ifsf] nufgLaf6 k|fKt cfonfO{ cfDbfgLdf n]vfg
u/L cfoJoo n]vfdf b]vfpg'k5{ .

nufgL cfo tyf nufgL

gfkmf / 3f6f
u}/;/sf/L

;+:yfxn] u/]sf] nufgL vl/b d"No jf ahf/

d"NodWo] 36L d"Nodf n]vfg ug'{k5{ .
nufgLsf] vl/b d"NoeGbf ahf/ d"No a9L ePdf gfkmf
ePsf] /sd n]vfg ug'{ x'Fb}g t/ ahf/ d"No 36L ePdf
3f6f ePsf] /sdsf] n]vfg ug'{k5{ .
nufgL laqmL ubf{ dfq laqmLaf6 ePsf] gfkmf/3f6f
/sdsf] n]vfg ul/G5 .
tf]lsPsf]
p2]Zosf] nflu :yfkgf ul/Psf] sf]ifsf]
nufgLaf6 ePsf] gfkmf/gf]S;fg sf]ifd} / ;fwf/0f sf]ifsf]
nufgLaf6 ePsf] gfkmf/gf]S;fgnfO{ gfkmf/gf]S;fg
zLif{s cGtu{t n]vfg ug'{k5{ .

vr{
;fdfGotof Joj:yfklso jf ;+rfng
vr{x?
vr{ lzif{s cg';f/ n]vfsg ug{'kb{5 . o;/L
n]vfsg
ubf{
cfly{s
aif{df
ePsf
;Dk'0f{ vr{x? ;dfj]z x'g'kb{5 . s'g} cfDbfgL
;+u ;DalGwt vr{x? cfDbfgL aflwPs} cfly{s
aif{df n]vfsg ug{'kb{5 . u}/ ;/sf/L ;+:yfx?
n] sfo{s|d laif]zsf] nflu ePsf vr{x? k|To]s
sfo{s|d cg';f/ -Program wise_ klg n]vf /fVg ;Sg]
x'G5 .

sf]if n]vfk|0ffnL
u}/;/sf/L

;+:yfxn] bft[;+:yf jf bftfxaf6 sf]ifsf]

nflu k|fKt u/]sf] cg'bfg jf sfo{qmd ;+rfngaf6 jrt
ePsf] /sdaf6 sf]ifsf] :yfkgf u/]sf] x'G5 .
k|To]s sf]ifsf] lx;fa a]Unfa]Un} /fVg'k5{ / cfly{s
ljj/0fdf
sf]ifsf]
pkof]lutfsf]
cfwf/df
sf]ifxnfO{ juL{s/0f u/L b]vfpg'k5{ . h:t}M
sfof{no pks/0f vl/bsf] nflu k|fKt sf]ifdWo] s'g}
bftfn] sDKo'6/, s'g}n] ofS;, s'g}n] 6]lnkmf]g
l;i6dsf] nflu sf]if k|bfg u/]sf] eP k|To]ssf] a]Unf
a]Un} lx;fa /fv] klg cfly{s ljj/0fdf sfof{no pks/0f
sf]if cGtu{t juL{s/0f u/L b]vfpg'k5{ .

ljlto ljj/0f
u}/;/sf/L

;+:yfx gfkmfsf] p2]Zo g/fvL ;fdflhs sfo{ ug]{

p2]Zon] :yflkt ePsf] x'gfn] tf]lsPsf] cjlwdf vr{eGbf a9L
-gk'u_ eof] egL yfxf kfpg cfoJoo n]vf tof/ ug'{k5{ .
g]kfnsf :yfgLo u}/;/sf/L ;+:yfxn] jf;nft / cfoJoo n]vf
tof/ kfg]{ ub{5 eg] g]kfndf sfo{/t w]/}h;f] cGt/f{li6o ;
+:yfxn] jf;nft / cfoJoo tof/ gu/L sf]if k|jfx ljj/0f (Funds
Flow Statement) dfq tof/ ug]{ ub{5 .
P]gdf cfly{s ljj/0fsf] lgldQ tof/ ug'{kg]{ ljj/0fx /
9fFrfsf] af/]df Joj:yf gul/Psf] x'Fbf ;fdfGo :jLs[t n]vf
l;4fGt adf]lhd jf;nft tof/ ug]{ ;+:yfsf] nflu jf;nft / jf;nft
tof/ gug]{ ;+:yfsf] nflu sf]if k|jfx ljj/0f tof/ ug'{kg]{ u/L
tf]lsPsf] 5 .

ljlto
jf;nft
ljj/0f=======
(Balance Sheet)

;DklQtkm{ l:y/ ;DklQ, nufgL, rfn" ;DklQ / cGo

ljljw ;DklQ tyf bfloTjtkm{ ;fwf/0f sf]if, k|
ltalGwt sf]if, cIfo sf]if (Accumulated Fund), bfloTj
/ Joj:yfxsf] ljj/0f ;+nUg u/L jf;nft tof/ ul/G5 .

cfoJoo n]vf (Income & Expenditure Account)

cfly{s jif{;Fu ;DalGwt ;+:yfsf] lgoldt cfo / rfn"
sfo{qmd ;+rfngsf] nflu k|fKt x'g] cfo tyf ;
+:Yff ;+rfng / rfn" sfo{qmd ;+rfngsf] lgldQ
ePsf] vr{x ;dfj]z u/L cfo Joo ljj/0f tof/ ul/G5 .

ljlto
ljj/0f=======

sf]if k|jfx ljj/0f

(Funds Flow Statement)

sf]if k|jfx ljj/0fdf sf]ifsf] ;|f]t (Sources of Funds) / sf]ifsf] pkof]u

(Applications of Funds) b]vfOG5 .
rfn" ;DklQ / bfloTj cGtu{t gub / a}+s df}Hbft, cf;fdL, k]ZsL, ;fk6L,
w/f}6L, e'QmfgL, ;fx', w/f}6L k|fKt / cGo bfloTjsf] ;'? df}Hbft .
cfDbfgL cGtu{t lgoldt cfo, ljb]zL d'b|fsf] ljlgdo b/sf] 36a9af6 ePsf]
cfDbfgL, k'/fgf] ;fdfg laqmLaf6 k|fKt /sd / bft[;+:yf jf bftfxaf6 k|
fKt cg'bfg /sd .
sf]ifsf]
pkof]unfO{
vr{
/
rfn"
;DklQ
tyf
bfloTjsf]
clGtd
df}HbftnfO{ lgDg zLif{sx cGtu{t juL{s/0f u/L b]vfOG5M
vr{ zLif{s cGtu{t sfof{no ;+rfng / k|To]s sfo{qmdsf] a]Unfa]Un} ;
+rfng vr{ / k|To]s sfo{qmd tyf sfof{no ;+rfngsf] vr{xsf] ljj/0f
cg';"rLdf lbg'k5{ .
rfn" ;DklQ tyf bfloTjsf] clGtd df}Hbft cGtu{t gub tyf a}+s df}Hbft,
cf;fdL, k]ZsL, ;fk6L, w/f}6L e'QmfgL, ;fx', w/f}6L k|fKt / cGo bfloTj .

ljlQo ljj/0fdf v'nf;f

(Disclosure)
As

per Nepal Accounting Standard (NAS), complete set

of financial statements includes notes, comprising a
summary of significant accounting policies and other
explanatory notes. Note provide narrative descriptions or
disaggregation of items disclosed in those statements
and information about items that do not qualify for
recognition in those statements.

u}/

;/sf/L ;+:yfx?sf] ljlQo ljj/0fdf klg

g]kfn n]vfdfg adf]lhdsf] v'nf;fx? tyf
n]vf
l6Kk0fLx?
clgjfo{
;dfj];
ug{'kb{5 .

THANK YOU