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Grade 10 Notes of Office Procedure|| Accountancy

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Office procedure is the backbone of administrative functioning that ensures systematic and democratic decision-making. Tippani, report, and resolution are major tools used to solve official problems and record decisions. These procedures improve efficiency, accountability, and smooth operation of organizations.

Office Procedure

Office procedure means the systematic administrative process followed in an office to perform official tasks smoothly and to get decisions from authorized authorities.

It is a formal way of communication and decision-making based on rules, regulations, and participation of concerned officials. It helps offices solve problems in a democratic and organized manner.

Definitions:

1.Carl Heyel: Procedure is a series of logical steps to start, control, and finish business actions.
2.Nenner & Keiling: Procedure is a planned sequence for handling repeated business activities uniformly.

Need of Office Procedure

1.Makes office work simple
2.Ensures efficiency and effectiveness
3.Maintains systematic and flexible operations
4.Supports democratic decision-making
5.Collects opinions and suggestions of staff

Types of Office Procedure
1.Tippani
2.Report
3.Resolution

Tippani

Tippani is a written note prepared by lower-level staff and sent to higher authority to get a final decision on an official matter. It is called a memo in English and is widely used in Nepal government offices.

It is raised when:

1.Rules are unclear
2.Staff have no authority to decide
3.Important decision is required

Objectives of Tippani

1.Collect suggestions and opinions
2.Inform higher authorities about problems
3.Help make or amend rules
4.Create official evidence of decisions
5.Support democratic decision-making
6.Provide future guidelines
7.Ensure smooth office operation

Considerations for Drafting Tippani

1.Subject at the top
2.Clear, simple language
3.Mention rules and regulations
4.State problem and past decisions
5.Add opinions and recommendations
6.Attach supporting documents
7.No salutation or closing
8.Verify documents
9.Keep tippani on left side of file
10.Sign each page

Report

A report is a written statement prepared after study, investigation, or work completion. It includes facts, findings, and suggestions.

Definition (George R. Terry):
A report is a written statement of facts, events, and opinions dealing with past, present, or future conditions.

Steps in Preparing a Report

1.Identify problem
2.Set objectives
3.Decide method
4.Collect data
5.Analyze data
6.Draw conclusion
7.Present findings
8.Give suggestions

Objectives of Report

1.Share knowledge
2.Help planning and policy-making
3.Review past performance
4.Inform authorities about problems
5.Collect suggestions
6.Guide future solutions
7.Present research findings

Types of Report

1.Government Report – Prepared by government to inform public about plans, policies, and budgets.
2.Audit Report – Prepared by auditor after checking accounts to ensure financial rules are followed.
3.Annual Report – Prepared yearly by organizations showing achievements, progress, income, and expenditure.
4.Educational Report – Prepared by students or scholars after study or research.
5.Committee Report – Prepared by a group formed to study a specific issue.

Considerations for Preparing a Report

1.Proper heading
2.Clear objectives
3.Simple language
4.Avoid confusing symbols
5.Present data in order
6.Use charts/tables
7.Give suggestions separately
8.Sign and date report

Resolution

A resolution is a written proposal presented in a meeting for discussion and decision by majority.

Process:

1.Proposal presented
2.Seconded by another member
3.Discussion
4.Voting
5.Declared passed or rejected

Importance of Resolution

1.Makes rules and policies
2.Basis for decisions
3.Legal formality
4.Amend rules
5.Guides staff
6.Legal evidence
7.Democratic system
8.Clarifies unclear laws

Types of Resolution

Ordinary Resolution

1.Passed by simple majority (51%)
2.Used in regular matters
3.Example: Appointment of director, dividend declaration

Special Resolution

1.Passed by 75% majority
2.Used for important matters
3.Example: Change company name, capital change, conversion of company

Difference Between Ordinary and Special Resolution

BasisOrdinarySpecial
MatterRegularImportant
MeetingOrdinary meetingSpecial meeting
Majority51%75%
ExampleAppointment of auditorChange of company name

Memorandum & Article of Association

1.Memorandum = Main constitution of company
2.Article = Internal rules and regulations

Important Questions with Answers

1.What is office procedure?
or,It is a systematic administrative process followed to perform official work smoothly.
or,It helps in taking decisions from authorized level.

2.Name two types of office procedure.
or,Tippani
or,Report

3.Who drafts a tippani?
or,Lower-level officer or staff drafts it.

4.What is report?
or,It is a written statement of facts and findings after study or investigation.

5.Name two types of report.
or,Audit report
or,Annual report

6.What is resolution?
or,It is a written proposal presented in meeting for decision by majority.

7.Types of resolution?
or,Ordinary resolution
or,Special resolution

8.Who prepares audit report?
or,Auditor prepares audit report.

9.When is annual report prepared?
or,It is prepared at the end of fiscal or accounting year.

10.One difference between ordinary and special resolution.
or,Ordinary needs 51% majority.
or,Special needs 75% majority.

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