Accountancy
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Browsing Accountancy by TU Institute "Saraswoti Multiple Campus, Lainchaur"
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Item Contribution of House and Land Tax (Property Tax) on Total Revenue of Kathmandu Metropolitan City and Lalitpur Sub-Metropolitan City(Faculty of Management, 2010) Acharya, NilakanthaNot AvailableItem An Evaluation of Tax Incentives as per Income Tax Act, 2058 with Special Reference to Industrial Sector(Faculty of Management, 2009) Sapkota, YajnaNot availableItem Income Tax Act 2058 its Impact on Revenue Collection System in Nepal(Faculty of Management, 2010) Parajuli, RamchandraNot availableItem Management accounting practices in Nepalese commercial bank(Department of Management, 2012) Gyawali, LekhanathThis thesis entitled “Management Accounting Practices in Nepalese Commercial Banks” was carried out in order to identify the practice of management accounting tools in commercial banks in Nepal. The main objective of the study were to asses and analyze the present accounting tools being practiced in the commercial banks in Nepal, To explore the areas where management accounting tools can be apply strengthen the commercial banks and to analyze the difficulties in applying management accounting tools in commercial banks. Descriptive this research design was used for this study primary data were collected through questionnaire survey were as secondary data were collected through annual reports of banks .out of 32 commercial banks in Nepal 10 banks were taken as sample for the study. The main target respondents were the financial directors and management accountants of the banks. The collected data were processed by using simple arithmetic percentage tool for analysis. There is significant practice of management accounting. While examining the MA tools practiced in Nepalese commercial banks for planning, controlling and decision making, it was found that Master budget; capital budgeting, and ratio analysis and cash flow analysis are widely practiced representing 80%, 70%, 60% and 50% respectively. Likewise, break-even analysis tools also were practiced 20%. Whereas other management accounting tools including flexible budgeting and zero-base budgeting were not practiced. 80% of the commercial banks carry out MA as base for company activities. Nepalese commercial banks are recommend not to use only traditional management accounting tools like past Budget, past trend analysis rather, they should move towards the application of new advance and modern management accounting tools such as activity based costing, Zero-base budgeting, etc. For smooth operation of the companies activities. Nepalese commercial banks were prepared their budget mainly by chief of finance so it is also recommend to take outside experts services as well as planning department also.Item Profit Planning in Manufacturing Enterprises of Nepal(Faculty of Management, 2010) Bhatta, Parasu RamNot AvailableItem Profit Planning in Public Utility Enterprises of Nepal. ( A Case Study of Nepal Electricity Authority)(Faculty of Management, 2010) Kunwar, SumanNot AvailableItem The Scope of Tax Planning under Income Tax Act, 2058(Department of Management, 2011) Kunwar, Kaju BikramNot availableItem A Study on Contribution of Publicenterprises to Tax Revenue of Nepal(Faculty of Management, 2010) Shrestha, Bipinnot availableItem A Study on Contribution of Value Added Tax on Government Revenue in Nepal(Faculty of Management, 2010) Nepal, NamanitaNot AvailableItem A Study on House and Land Tax in Bharatpur Municipality(Faculty of Management, 2011) Bastakoti, Padma RajNot AvailableItem Vat as a Tool Of Revenue Mobilization In Nepal(Faculty of management, 2009-02) Ghimire, NarendraNot available