What is Fix Assets?

 

Fixed Assets भनेको के हो? (Definition of Fixed Assets)

Fixed Assets भनेको व्यवसायले धेरै वर्षसम्म (1 वर्षभन्दा बढी) प्रयोग गर्न खरीद गर्ने त्यस्ता सम्पत्ति हुन्, जसले कम्पनीलाई दीर्घकालीन आर्थिक फाइदा दिन्छ तर तुरुन्तै बेचिँदैन वा खर्च मानिँदैन।

यी सम्पत्तिहरू व्यापारको दैनिक सञ्चालनमा निरन्तर प्रयोग हुन्छन्।

 

Fixed Assets Entry – Practice Questions (Busy Accounting Software)

Format: Ledger Name + Group + Voucher Type + Amount + Narration

---

SET – 1 (Basic Level)                        Date:- 2082/08/14

Q1. Computer Set खरिद

तपाईंको कम्पनीले Computer Set रु 55,000 मा नगद तिरेर खरिद गरियो।
Busy मा entry कसरी गर्ने?

Ledger to use:

• Computer
• Cash

Group:

• Computer → Fixed Assets
• Cash → Cash-in-Hand

Voucher Type: Purchase / Journal (Fixed Asset Purchase)
Amount: 55,000

---

Q2. Office Table खरिद

Office को लागि Table रु 12,500 को ज्ञवाली सप्लायर्स बाट उधारोमा खरिद गरियो।

Busy मा कुन voucher र ledger प्रयोग गर्ने?

Ledger:

• Table
• Gyawali Suppliers

Group:

• Office Furniture → Fixed Assets
• Nepal Bank Ltd. → Bank Accounts

Voucher Type: Payment / Journal
Amount: 12,500

---

Q3. Printer Credit मा खरिद

HP Laser Printer रु 18,000 मा supplier "IT Nepal Traders" बाट credit मा खरिद गरियो।

Ledger:

• Printer
• IT Nepal Traders

Group:

• Printer → Fixed Assets
• IT Nepal Traders → Sundry Creditors

Voucher Type: Purchase / Journal
Amount: 18,000

---

SET – 2 (Intermediate Level)

Q4. Air Conditioner (AC) Gulariya IT Hub बाट खरिद गरी  Bank Transfer मार्फत पैसा तिरियो 

Samsung AC 1 Ton रु 65,000
Payment from: Global IME Bank (Online Transfer)

Ledger:

• Air Conditioner
• Global IME Bank

Group:

• Air Conditioner → Fixed Assets
• Global IME Bank → Bank Accounts

Voucher Type: Payment / Journal
Amount: 65,000

---

Q5. Office को लागि Chairs 10 pcs Credit मा ओम होम देकोर बाट खरिद गरियो 

10 pcs Office Chair रु 22,000 (2,200 प्रति chair)
Credit supplier: Office Mall Nepal
Busy मा entry prepare गर्नुहोस्।

Ledger:

• Chair
• Office Mall Nepal

Group:

• Office Furniture → Fixed Assets
• Office Mall Nepal → Sundry Creditors

Voucher Type: Purchase / Journal
Amount: 22,000

---

 SET – 3 (Advanced Level)

Q6. Motorcycle Official Use को लागि खरिद Global Auto Motors बाट नगद खरिद गरियो 

Bajaj Pulsar 150cc रु 2,75,000
Half cash: रु 1,50,000
Remaining credit: रु 1,25,000 supplier “Global Auto Motors”

Ledger:

• Motorcycle
• Cash
• Auto World Nepal

Group:

• Motorcycle → Fixed Assets
• Cash → Cash-in-Hand
• Auto World Nepal → Sundry Creditors

Voucher Type: Journal + Payment
Amount: 2,75,000

---

Q7. Photocopy Machine नगद  खरिद गरियो 

Photocopy Machine रु 80,000
Payment Cash मा

Ledger:

• Photocopy Machine
• Cash

Group:

• Photocopy Machine → Fixed Assets
• Cash → Cash-in-Hand

Voucher Type: Journal
Amount: 80,000

---

Q8. CCTV Camera Smart Tech Solution बाट खरिद गरी Installation खर्च सहित पैसा बुझाइयो 

CCTV Camera रु 40,000
Installation charge रु 3,000
Total = 43,000
Credit supplier: “Smart Tech Solution”

Ledger:

• CCTV Camera
• Smart Tech Solution

Group:

• CCTV Camera → Fixed Assets
• Smart Tech Solution → Sundry Creditors

Voucher Type: Journal
Amount: 43,000