Loan Taken Entry Practice Questions

 

What is Loan?

Loan (ऋण) भनेको अरू कसैबाट निश्चित समयका लागि पैसा उधार लिने प्रक्रिया हो।

यसमा लिने व्यक्तिले लिएको पैसा सुद (ब्याज) सहित तोकिएको मितिमा फिर्ता गर्नैपर्छ।

Loan Taken Entry Practice Questions

Set – 1 (Basic Loan Entries)

Q1.

Nabil Bank बाट
Rs. 50,000 को Loan 12% मा लिएको।
रकम Cash मा प्राप्त भएको।

Entry लेख्नुहोस्:    Date:- 2082/04/6

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Q2.

Firm ले Sita Finance बाट
Rs. 1,00,000 को 16% मा Loan लिएको।
रकम Citizen Bank मा जम्मा भएको।

Entry लेख्नुहोस्:        Date:- 2082/04/5

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Set – 2 (Intermediate Loan Entries)

Q3.

NIC Asia Bank बाट 13% मा
Rs. 1,50,000 को Business Loan लिएको।
रकम: 50% Cash र 50% Nepal Bank मा प्राप्त भयो।

Entry लेख्नुहोस्:            Date:- 2082/04/3

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4. Loan taken from Prabhu Bank 2082/04/02, with interest rate @12.5 % yearly of 500000/-.

5. Loan taken from Kumari Bank 2500000/- interest @ 14% on 2082/04/5

 

 Needed Ladger                                 Group

Nabil Bank Loan A/c ................. Loans (Liability)

Sita Finance ................................Loans (Liability)

Citizen Bank A/c.........................Bank Account

NIC Asia Bank Loan A/c ............Loans (Liability)

Nepal Bank A/c...........................Bank Account

Prabhu Bank Loan A/c.................Loans (Liability)

Kumari Bank Loan A/c................Loans (Liability)

Interest Paid ................................Expenses (Indirect/Admin)