Trinity international college

Trinity international collegeA report on the past performance and future prospects Objective of the presentationThis objective of this presentation can be listed as follows:To provide the information on the financial performance of the college from the inception till 2070/71To provide analysis of different financial variables and the interaction between them till the date. To provide information on how the college has become able to build its operation capacity apart from the financial perspective. To guide the college for a more streamlined business operation through the analysis of historical performance.To enlighten the management of the future prospects and risks relevant to the college.Trend of income through the yearsThe Chart enclosed above represents the total income whose trend is increasing every year which can be summarized as below.Increase in number of students over the Years.Increase in various incomes over the Years.

Income composition through the yearsYears65.6666.6767.6868.6969.7070.71IncomeAdmission Fee6.75 m9.35 m9.65 m11.70 m16.30 m17.95 mAnnual Fee10.08 m24.76 m29.56 m34.57 m42.55 m52.72 mLaboratory Fee4.34 m9.45 m11.58 m15.46 m22.06 m29.01 mBus Fee.89 m1.82 m3.00 m5.02 m8.14 m10.84 mHostel Fee3.90 m11.92 m11.51 m12.18 m14.42 m16.24 mTuition Fee21.08 m47.12 m59.87 m75.64 m94.79 m116.03 mDiscount Received.13 m.01 m.00 m.00 m.00 m.00 mInterest Income.00 m.14 m1.35 m3.83 m2.17 m3.46 mReg. & Examination Fee.00 m3.12 m6.34 m7.28 m.00 m.00 mMisc - Income1.50 m3.31 m3.45 m2.24 m2.13 m9.42 mTotal Income48.65 m111.00 m136.31 m167.92 m202.56 m255.65 m`

Growth in income through the yearsSheet1Ratios to be computedGross Profit RatioNet Profit ratioEarning per ShareCash return on assetsReurn on AssetsReturn on EquityGrowth In revenue trendNotes:From Midas Billing Software Please find out faculties each year and number of students in each facultyFYFacultiesNumber of student in each facultyAverage fee from a student of each facultyPlease calculate other essential information to management such asIncrease in hostel studentsIncrease in admission fee or tution feePerform SWOT analysis

Cash Flow Statement

Particulars65.6666.6767.6868.6969.7070.71Cash Flow From Opereating Activities Profit after Tax20,722,249.99(1,843,681.85)34,750,933.3551,840,842.6577,136,569.78Increase/(Decrease) in Current Assets578,219.2511,834,314.24(6,011,508.63)(40,726,634.78)(26,867,341.23)Increase/(Decrease) in Current Liabilities(14,214,279.17)28,477,022.219,468,539.58(5,814,334.69)16,232,515.16

Cashflow after working Capital Changes7,086,190.0738,467,654.6038,207,964.305,299,873.1866,501,743.71

Cashflow from Operating Activities7,086,190.0738,467,654.6038,207,964.305,299,873.1866,501,743.71

Cashflow from Investment ActivitiesPurchase of Fixed Assets(41,537,950.93)(1,731,968.37)(3,419,610.25)(3,573,242.84)(94,421,432.57)

Cashflow from Investment Activities(41,537,950.93)(1,731,968.37)(3,419,610.25)(3,573,242.84)(94,421,432.57)

Cashflow from Financing ActivitiesAddition to Equity Share Capital525,000.000.00.015,475,000.000.0Addition to Long Term Loan32,150,580.61(5,338,178.60)(5,488,964.69)(7,569,998.95)(11,405,505.10)

Cashflow from Financing Activities32,675,580.61(5,338,178.60)(5,488,964.69)7,905,001.05(11,405,505.10)

Net cashflow from all Activities(1,776,180.25)31,397,507.6329,299,389.369,631,631.39(39,325,193.96)Opening Cash and Bank Balances2,010,690.29234,510.0431,632,017.6760,931,407.0370,563,038.42

Closing Cash and Bank Balances234,510.0431,632,017.6760,931,407.0370,563,038.4231,237,844.46

Sheet2

Years65.6666.6767.6868.6969.7070.71Total no. of Students8721,9142,2392,4962,9053,163 Total income48,654,588111,000,979136,314,663167,922,836202,559,893255,649,796% increase in income128%23%23%21%26%

Years65.6666.6767.6868.6969.7070.71Admission Fee17,946,00016,298,00011,703,0739,653,4959,353,0006,747,100Annual Fee52,716,50042,554,00034,570,00029,560,00024,761,00010,076,500Laboratory Fee29,010,00022,059,00015,464,00011,584,0009,448,0004,337,000Bus Fee10,841,3508,141,8005,015,7002,997,6001,822,400888,000Hostel Fee16,236,20014,419,30012,181,50011,509,80011,916,8003,900,000Tuition Fee116,027,30094,787,30075,642,17759,865,13547,124,40021,077,600Misc - Income9,416,9382,134,4052,240,3163,448,8123,305,7441,497,194

PL-all

Particulars70.7169.7068.6967.6866.6765.66Income

Admission Fee17,946,00016,298,00011,703,0739,653,4959,353,0006,747,100Annual Fee52,716,50042,554,00034,570,00029,560,00024,761,00010,076,500Laboratory Fee29,010,00022,059,00015,464,00011,584,0009,448,0004,337,000Bus Fee10,841,3508,141,8005,015,7002,997,6001,822,400888,000Hostel Fee16,236,20014,419,30012,181,50011,509,80011,916,8003,900,000Tuition Fee116,027,30094,787,30075,642,17759,865,13547,124,40021,077,600 Discount Receive0.00.00.00.06,048131,194Interest Income3,455,5082,166,0883,827,1651,351,206140,3880.0Reg. & Examination Fee0.00.07,278,9056,344,6153,123,2000.0Misc - Income9,416,9382,134,4052,240,3163,448,8123,305,7441,497,194Total Income255,649,796202,559,893167,922,836136,314,663111,000,97948,654,58826%21%23%23%128%Direct Expenses

Registration & Affilation Expenses4,695,7006,743,7705,082,2705,005,1951,860,760197,010HSEB Registration & Affilaction Charge2,051,2902,606,2402,712,0501,847,4201,082,950296,170Scholarship27,510,69722,441,83719,261,49819,567,27419,156,24312,086,050+2 Programme Operating Charge 0.00.00.00.0200,000Provident Fund Contribution Expenses909,401647,524536,970159,3050.00.0Teaching Staff Salary48,215,87141,009,11333,388,01725,763,18716,767,7767,884,996

Total Direct Expenses83,382,95973,448,48460,980,80552,342,38138,867,72920,664,226

Indirect ExpensesAdministrative Staff Salary17,050,24814,698,73613,040,10711,997,27011,967,7898,964,300Business Promotion Expenses2,776,7074,537,732
Admin: Admin:reason for this increment

2,454,0703,712,3652,860,2551,009,299Actual expenses incurredAudit0.0210,000220,000120,00042,000100,000Refreshment & Hospitality1,657,9501,370,1621,176,537917,103343,489467,653Refreshment to auditors, expenses born by colllege in regards to staffs and others, parties thrown out by colleges and other similar expenses.Convinance0.05,460102,60034,41546,4000.0Postal & Courier37,78052,93567,62063,82020,29117,255Water & Electricity1,325,124874,028606,593597,255749,809430,902This is the actual amount of expenses incurred Communication860,967788,671679,184646,961549,515313,041Advertisement4,193,6882,594,4722,605,4023,557,116532,0862,833,481The figures are actual expenses incurredActualWorkshop & Seminar1,172,6301,476,7581,841,2961,257,0751,311,354563,277Wages32,6908,70040,035381,286195,20684,975Magzine & News Paper99,69193,77779,62365,773101,79964,854Misc- Expenses46,3741,093,8151,312,8133,001,907739,0891,966,473Bank Charge & Commission10,834157,45121,7085,385476,79042,908Office Expenses796,849569,220533,511368,434376,726426,018Electric & Fittings335,592140,973214,27071,225101,285142,958Students Welfear Expenses.1,874,8202,553,045814,249740,790936,494736,469Repair & Maintenance801,749816,287892,370416,132431,839317,924Incentive & Remuneration0.00.0275,541280,660206,29532,760Rent (Land & Building)16,682,15112,786,86811,863,3648,131,4717,526,4382,100,000Travelling Expenses109,03465,0230.04,73017,79525,981Donation & Charity1,210,500855,600529,950350,900427,050156,627Security Charge (Expenses)1,097,1401,800678,585405,270630,077823,576Teaching Materials883,803961,397971,974832,323520,981298,783Examination Expenses.4,902,6791,633,0361,074,331657,507788,1742,019,667Examination Expense and Printing & Stationery Expenses are real, however some amount Of Examination Expenses have been recorded in Printing & Stationery & Vice-versa. As result of this Fluctuation is seen.Hostel Expenses6,974,5986,773,4606,173,4126,185,8655,398,3253,255,854Cleaning & Sanitation Expenses.1,477,03368,8741,088,239729,559694,75768,250Vehical Running / Bus Fuel5,801,6965,413,1303,447,6421,767,024817,831616,570Medical Expenses .43,73448,54652,84824,922208,01351,775Generator Running expenses .199,230239,283302,976311,332272,778120,132Left Students Fee Refund969,919408,619821,855256,600163,650249,919Publication & Printing Expenses4,013,7432,111,4333,485,7894,062,145992,3510.0 Printing & Stationery742,819658,163627,705755,120791,1232,994,854 Membership & Renewal Charge14,6500.05,00034,0001,5400.0Land Purchase Expenses3,119,4450.00.00.00.00.0Rent (Hostel)5,535,3004,560,3754,431,1503,190,6503,153,0000.0Tax on Interest389,9790.00.00.021,0310.0Insurance Expenses123,375311,839208,44185,429124,3650.0Fuel Allowance0.00.00.00.00.04,736Communication Allowance0.00.00.00.00.04,550Insentive & Remuration0.00.00.00.00.00.0

Total Indirect Expenses87,364,52168,939,66762,740,79156,019,81944,537,78931,305,821 Total Expenses 170,747,480142,388,151123,721,596108,362,20083,405,51851,970,047

Operating Profit84,902,31760,171,74244,201,24027,952,46327,595,461(3,315,459)Interest on Loan1,010,7662,701,3193,901,1734,473,9602,406,240180,647Earning Before depreciation83,891,55057,470,42340,300,06723,478,50325,189,221(3,496,106)Depreciation6,123,6905,191,0735,343,9394,785,0644,466,9713,240,701Earning Before Tax tax this Year77,767,86052,279,35034,956,12818,693,43920,722,250(6,736,807)Fine & Penalties631,290438,507205,1950.00.00.0 Net Profit transferred to Balance sheet77,136,57051,840,84334,750,93318,693,43920,722,250(6,736,807) Gross Profit Ratio70.7169.7068.6967.6866.6765.66 Direct Income252,194,288200,393,805164,095,671134,963,457110,860,59248,654,588Direct Expenses83,382,95973,448,48460,980,80552,342,38138,867,72920,664,226NET Profit3,455,5082,166,0883,827,1651,351,206140,3880.077,137,65251,840,84334,750,93318,693,43920,722,250(6,736,807)(73,682,143)(49,674,755)(30,923,768)(17,342,233)(20,581,862)6,736,807178,512,145150,719,050133,171,903117,621,22490,278,72955,391,395

178,513,2271,082Gross Profit168,811,329126,945,321103,114,86682,621,07671,992,86227,990,362GP Ratio67%63%63%61%65%58%Net Profit Ratio70.7169.7068.6967.6866.6765.66Net Profit77,136,57051,840,84334,750,93318,693,43920,722,250(6,736,807)Total Income255,649,796202,559,893167,922,836136,314,663111,000,97948,654,588Net Profit Ratio30%26%21%14%19%-14%Earning Per Share70.7169.7068.6967.6866.6765.66Shares in ValuesNo. of Shares330,000330,000175,250175,250175,250170,000Net Profit77,136,57051,840,84334,750,93318,693,43920,722,250(6,736,807)EPS234157198107118(40)Cash Return on Assets(cash return on asset = cash Flow from operating activities)70.7169.7068.6967.6866.6765.66Cash Flow from Operating activities66,501,7445,299,87338,207,96438,467,6557,086,190Return On Assets70.7169.7068.6967.6866.6765.66Fixed Assets159,030,86364,609,43161,036,18857,616,57855,884,60914,346,658Current AssetsCash & Bank Balances31,237,84470,563,03860,931,40731,632,018234,5102,010,690Deposits37,075,99736,223,0002,453,0002,453,0002,053,0001,403,000Sundry Debtors40,580,53521,081,37112,100,3347,041,0913,152,0431,463,206Advance To Creditors10,035,1544,892,3605,238,1155,954,5613,542,5114,635,840Advance Salary3,859,7092,487,3224,165,9702,497,258495,5491,909,775Total Current Assets122,789,239135,247,09184,888,82549,577,9279,477,61211,422,512Total Assets281,820,102199,856,522145,925,013107,194,50565,362,22225,769,170Net Profit77,136,57051,840,84334,750,93318,693,43920,722,250(6,736,807)Return On Assets27%26%24%17%32%-26%Return On EquityNet Profit77,136,57051,840,84334,750,93318,693,43920,722,250(6,736,807)Share Capital in Values33,000,00033,000,00017,525,00017,525,00017,525,00017,000,000No. of Shares330,000330,000175,250175,250175,250170,000Return On Equity234157198107118(40)Growth In Revenue TrendTotal Income255,649,796202,559,893167,922,836136,314,663111,000,97948,654,588% increase26%21%23%23%128%

Students No. Comparision YearsIncrease in no. of students over different yearsIncrease in no. of students in %S.N.Faculty2065 B.S.2066 B.S.2067 B.S.2068 B.S.2069 B.S.2070 B.S.2071 B.S. S.N.Faculty2065 B.S.2066 B.S.2067 B.S.2068 B.S.2069 B.S.2070 B.S.2071 B.S.1Science XI5086116387818629151,0311Science XI0%20%4%22%10%6%13%2Science XII0.04915866217708548982Science XII0%0%19%6%24%11%5%3Management XI1322402782673833903843Management XI0%82%16%-4%43%2%-2%4Management XII101262202612593653754Management XII0%1160%75%19%-1%41%3%5Hum XI9912111420215Hum XI0%0%33%-8%27%43%5%6Hum XII0.099121014196Hum XII0%0%0%33%-17%40%36%7As Science254542644873567As Science0%80%-7%52%-25%52%-23%8A2 Science0.02544426148738A2 Science0%0%76%-5%45%-21%52%9As Non Science221920201921399As Non Science0%-14%5%0%-5%11%86%10A2 Non Science0.019181819182110A2 Non Science0%0%-5%0%6%-5%17%11BBS 11519364023243911BBS 10%27%89%11%-43%4%63%12BBS 249193639232412BBS 20%125%111%89%8%-41%4%13BBS 37491932392213BBS 30%-43%125%111%68%22%-44%14BA 10.00.020110.00.02614BA 10%0%-45%-100% 0%0%15BA 20.00.00.01990.00.015BA 20%0%0%0%-53%-100%0%16BA 30.00.00.00.01690.016BA 30%0%0%0%0%-44%-100% 17CSIT I0.00.00.00.00.0363617CSIT I0%0%0%0%0%0%0%18Hostel Xi58897577878612118Hostel Xi0%53%-16%3%13%-1%41%19Hostel XII0.02349242077919Hostel XII0%0%113%-51%-17%-65%1029%20Left8217616417323422114820Left0%115%-7%5%35%-6%-33%21CSIT III0.00.00.00.00.00.03521CSIT III0%0%0%0%0%0%0%TOTAL8721,9142,2392,4962,9053,1633,447 Total % increase per year219%117%111%116%109%109%

Total % increase since 1st Year219%257%286%333%363%395%

Balance SheetTrinity International CollegeBalance sheet from 65.66 to 70.71

Particulars70.7169.7068.6967.6866.6765.66Sources Of FundsShare Capital33,000,00033,000,00017,525,00017,525,00017,525,00017,000,000Profit & Loss Account77,136,57051,840,84334,750,93318,693,43920,722,250Reserve & Surplus105,470,34453,629,50118,878,568185,129Total Equity215,606,914138,470,34471,154,50136,403,56838,247,25017,000,000

Long Term Loan4,663,25916,068,76423,638,76329,127,72834,465,9072,315,326

Total Sources Of Fund220,270,173154,539,10894,793,26565,531,29672,713,15719,315,326

Application Of Funds

Fixed Assets159,030,86364,609,43161,036,18857,616,57855,884,60914,346,658

Current Assets

Cash & Bank Balances31,237,84470,563,03860,931,40731,632,018234,5102,010,690Deposits37,075,99736,223,0002,453,0002,453,0002,053,0001,403,000Sundry Debtors40,580,53521,081,37112,100,3347,041,0913,152,0431,463,206Advance To Creditors10,035,1544,892,3605,238,1155,954,5613,542,5114,635,840Advance Salary3,859,7092,487,3224,165,9702,497,258495,5491,909,775Profit & Loss Account6,736,807Reserve & Surplus20,537,12114,209,814

Total Current Assets122,789,239135,247,09184,888,82549,577,92730,014,73432,369,133

Current LiabilitiesSalary Payable7,879,7953,214,0282,595,8892,592,4133,610,47910,430,677Sundry Creditors9,651,8439,020,3576,032,3016,289,9135,665,1357,186,314Advance From Debtors155,880141,600Other Liabilities44,018,29232,927,14942,361,95932,780,8833,910,5729,783,475

Total Current Liabilities61,549,92945,317,41451,131,74841,663,20913,186,18627,400,466

Total Application Of Funds220,270,173154,539,10894,793,26565,531,29672,713,15719,315,3260.00.00.00.00.00.0

No. of students Trinity International CollegeDillibazar Height, KathmanduNumber of Student (2066 to 2071)Year : 2065Year : 2066S.N.FacultyNo of StudentS.N.FacultyNo of Student1Science XI5081Science XI6112Science XII02Science XII4913Management XI1323Management XI2404Management XII104Management XII1265Hum XI95Hum XI96Hum XII06Hum XII97As Science257As Science458A2 Science08A2 Science259As Non Science229As Non Science1910A2 Non Science010A2 Non Science1911BBS 11511BBS 11912BBS 2412BBS 2913BBS 3713BBS 3414BA 1014BA 1015BA 2015BA 2016BA 3016BA 3017CSIT I017CSIT I018Hostel Xi5818Hostel Xi8919Hostel XII019Hostel XII2320Left8220Left176Total872Total1914

Year : 2067Year : 2068S.N.FacultyNo of StudentS.N.FacultyNo of Student1Science XI6381Science XI7812Science XII5862Science XII6213Management XI2783Management XI2674Management XII2204Management XII2615Hum XI125Hum XI116Hum XII96Hum XII127As Science427As Science648A2 Science448A2 Science429As Non Science209As Non Science2010A2 Non Science1810A2 Non Science1811BBS 13611BBS 14012BBS 21912BBS 23613BBS 3913BBS 31914BA 12014BA 11115BA 2015BA 21916BA 3016BA 3017CSIT I017CSIT I018Hostel Xi7518Hostel Xi7719Hostel XII4919Hostel XII2420Left16420Left173Total2239Total2496Year : 2069Year : 2070S.N.FacultyNo of StudentS.N.FacultyNo of Student1Science XI8621Science XI9152Science XII7702Science XII8543Management XI3833Management XI3904Management XII2594Management XII3655Hum XI145Hum XI206Hum XII106Hum XII147As Science487As Science738A2 Science618A2 Science489As Non Science199As Non Science2110A2 Non Science1910A2 Non Science1811BBS 12311BBS 12412BBS 23912BBS 22313BBS 33213BBS 33914BA 1014BA 1015BA 2915BA 2016BA 31616BA 3917CSIT I017CSIT I3618Hostel Xi8718Hostel Xi8619Hostel XII2019Hostel XII720Left23420Left221Total2905Total3163Year : 2071S.N.FacultyNo of Student1Science XI10312Science XII8983Management XI3844Management XII3755Hum XI216Hum XII197As Science568A2 Science739As Non Science3910A2 Non Science2111BBS 13912BBS 22413BBS 32214BA 12615BA 2016BA 3017CSIT I3618CSIT III3519Hostel Xi12120Hostel XII7921Left148Total3447

Trial 65.66Trinity International CollegeDillibazar Hieght, KathmanduTrial BalanceDate:2008/07/16 To 2009/07/15 ADDate:2065/04/01 To 2066/03/31 VSOpeningCurrentBalanceCodeGroupSub GroupAccountDr. AmountCr. AmountDr. AmountCr. AmountDr. AmountCr. Amount100Income100IncomeAdmission Fee6,747,100.006,747,100.00Annual Fee10,076,500.0010,076,500.00Bus Fee888,000.00888,000.00Discount Receive131,194.00131,194.00Hostel Fee3,900,000.003,900,000.00Laboratory Fee4,337,000.004,337,000.00Misc - Income1,497,194.081,497,194.08Tuition Fee21,077,600.0021,077,600.00Sub Total48,654,588.0848,654,588.08Group Total048,654,588.0848,654,588.08200Expenses200Expenses+2 Programme Operating Charge200,000.00200,000.00Advertisement2,833,481.002,833,481.00Audit100,000.00100,000.00Bank Charge & Commission42,907.5042,907.50Business Promotion Expenses1,009,298.851,009,298.85Cleaning & Sanitation Expenses.68,250.0068,250.00Communication313,041.00313,041.00Depreciation3,240,701.183,240,701.18Donation & Charity156,627.17156,627.17Electric & Fittings142,958.00142,958.00Examination Expenses.2,019,667.002,019,667.00Generator Running expenses .120,132.00120,132.00HSEB Registration & Affilaction Charge296,170.00296,170.00Hostel Expenses3,255,854.003,255,854.00Incentive & Remuneration32,760.0032,760.00Interest on Loan180,646.83180,646.83Left Students Fee Refund249,919.00249,919.00Magzine & News Paper64,854.0064,854.00Medical Expenses .51,775.0051,775.00Misc- Expenses1,966,472.501,966,472.50Office Expenses426,018.00426,018.00Postal & Courier17,255.0017,255.00Printing & Stationery2,994,854.492,994,854.49Refreshment & Hospitality467,653.00467,653.00Registration & Affilation Expenses197,010.00197,010.00Rent (Land & Building)2,100,000.002,100,000.00Repair & Maintenance317,924.00317,924.00Scholarship12,086,050.0012,086,050.00Security Charge (Expenses)823,576.00823,576.00Students Welfear Expenses.736,469.00736,469.00Teaching Materials298,783.40298,783.40Travelling Expenses25,981.0025,981.00Vehical Running / Bus Fuel616,570.00616,570.00Wages84,975.0084,975.00Water & Electricity430,902.00430,902.00Workshop & Seminar563,277.00563,277.00Sub Total38,532,812.9238,532,812.92Staff Salary & AllowanceAdministrative Staff Salary8,964,300.008,964,300.00Communication Allowance4,550.004,550.00Fuel Allowance4,736.004,736.00Teaching Staff Salary7,884,996.007,884,996.00Sub Total16,858,582.0016,858,582.00Group Total055,391,394.9255,391,394.92300Assets300.1Current AssetsFixed Deposit RBB Thamel A/c 26-65-03 MOE50,000.0050,000.00Fixed Deposit at ADB ,Thamel A/c 041252 (Higher Mo50,000.0050,000.00HSEB Fixed Deposit (Everest Bank)400,000.00400,000.00Indira Bhatta House Owner Deposit500,000.00500,000.00NCC Fixed Deposit FB201171F01(AA)400,000.00400,000.00Telephone & Others Deposit10,000.007,000.003,000.00Sub Total910,000.00500,000.007,000.001,403,000.00300.2Fixed AssetsBasket Ball Court, Trust Shed & Other Construction2,659,981.971,114,371.253,774,353.22Computer1,244,497.00129,749.751,374,246.75Electric Items152,525.208,745.20161,270.40Furniture & Fixture1,483,102.051,170,951.432,654,053.48Hostel Furniture147,717.50339,583.59487,301.09Hostel Mise Assets.374,400.00374,400.00Kitchen Utencil13,949.673,487.4210,462.25Library Books56,476.71624,377.85680,854.56Misc- Assets13,637.72390,846.55404,484.27Office Equipment70,188.75592,905.86663,094.61System & Networking Assets.300,063.00300,063.00Teaching Equipment750,074.76750,074.76Vehical (College Bus)2,712,000.002,712,000.00Sub Total5,842,076.578,508,069.243,487.4214,346,658.39Cash & BankCash in Hand190,579.001,311,841.401,502,420.40Dress Cash in Hand.77,800.0077,800.000Everest Bank [TIHSS A/C No 023 - 5200382]10,000.0010,000.00K. Multiplex Co-operative Nepal Ltd [Ac-04000s79]10,000.0010,000.00Machhapuchhare Bank-0681340161,668,881.001,657,929.0010,952.00NCC Bank291,535.00284,785.886,749.12NIBL A/C No 012-4914000452,069.48452,069.48NIC Bank937,500.00936,272.391,227.61RBB , Teku (C . 1390)17,271.6817,271.68Sub Total3,176,295.001,791,182.562,956,787.272,010,690.29Sundry DebitorsStudents Fee Receivable1,456,505.001,456,505.00Students Misc Receivable6,701.076,701.07Sub Total1,463,206.071,463,206.07Group Total9,928,371.579,295,183.1819,223,554.75400Liabilities400Liabilities400.1Reserve & Surplus14,209,814.4314,209,814.43Sub Total14,209,814.4314,209,814.43400.2LiabilitiesAdmin Staffs TDS Payable156,092.00156,092.00Advance Income (Fee)5,904,840.00823,943.005,080,897.00Dress Payable.574,200.002,637,500.003,211,700.00Hier Purchase Loan (Vehical from RBB Teku)2,315,325.952,315,325.95Refundable Deposit of Students724,000.00724,000.00Standard Chartered Bank (Loan D. K.)518,000.00518,000.00TDS of Teaching Staffs92,785.6092,785.60Sub Total6,479,040.00823,943.006,443,703.5512,098,800.55Share Holders4Ajit Lama850,000.00850,000.004Ambir Thapa850,000.00850,000.004Bijuli Prasad Rana850,000.00850,000.004Dambar Singh Ayer850,000.00850,000.004Dinesh Kattel850,000.00850,000.004Divya Bajracharya850,000.00850,000.004Indra Prasad Subedi850,000.00850,000.004Krishna Chandra Paudel850,000.00850,000.004Nirmal Adhikari850,000.00850,000.004Shiva Prasad Subedi850,000.00850,000.004Umesh Thapa8,500,000.008,500,000.00Sub Total17,000,000.0017,000,000.00400.2.1Payable Salary Devi Prasad Pandey7,000.007,000.00Ajit Lama [Advane ]50,000.0088,135.00138,135.00Amala Shrestha [Teacher]24,405.0024,405.00Ambir Thapa (Loan & Advance )12,300.00101,881.00114,181.00Ananta Krishna Sharma46,017.6346,017.63Anuj Shahi [Teacher GCE -A]17,333.0017,333.00Anwar Khan13,010.0019,035.0032,045.00Arjun Neupane [Teacher]4,000.004,000.00Ashok Kayastha3,036.003,036.00Aswin Karki4,000.004,000.00Banita Maharjan1,000.001,000.00Bharat Shrestha.2,000.001,000.001,000.00Bhishma Prasai.(BBS)5,425.005,425.000Bhishma Raj Sedai [Teacher]15,000.0015,000.00Bhuwan Adhikari (BBS)2,550.002,550.000Bidhur Lamichhane (B.B.S.Teacher)637.5637.5Bijuli P Rana (Loan & Advance)85,000.0066,000.00151,000.00Binaya Gautam(BBS)2,275.002,275.000Binda Adhakari1,000.006,000.007,000.00Binod Kumar Shrestha (+2Teacher)8,000.008,000.00Buddhi Man Rai (Driver)500500Dambar Sing Air (Loan & Advance)235,000.00180,044.0054,956.00Daya Ram Shrestha (Staff)9,500.009,500.00Deepak Pudasainee(BBS)1,190.001,190.00Dibya Bajracharya (Adv)3,500.003,500.00Dilip Daula [Staff]31,500.0031,500.00Dilli Prasad Bhattrai (Guard)11,500.0011,500.00Dinesh Kattel (Salary & Advance)62,273.00106,284.00168,557.00Dinesh Thapa14,700.0028,125.0013,425.00Dunda Br Thapa [Guard]46,400.0046,400.00Gehendra Chand [Teacher]13,868.0013,868.00Ghanashyam Adhikari [Teacher BBS]4,037.504,037.50Gopal Bhattrai (Staff)10,000.0010,000.00Hari Dhakal (BBS)1,190.001,190.00Hari Ghimire (BBS)8752,575.001,700.00Indra Prasad Subedi (Adv)21,500.0021,500.00Kalyan Kumar Khatri (BBS)5,600.008,320.002,720.00Kamal Prasad Pandey31,100.0031,100.00Karan Giri (Teacher)22,583.0022,583.00Khusbu Raj Shrestha3,900.003,900.00Krishna Chandra Paudyal(adv)110,737.00225,763.00336,500.00Krishna Hamal (BBS)4,725.005,745.001,020.00Kumar Tamang [Staff]1,000.001,000.00Lava Sundar Shrestha (System Admn)4,000.004,000.00Laxman Khanal [Teacher]17,020.0017,020.00Laxmi Khattrai2,000.002,000.000Madhab Bhandari [Staff]10,500.0010,500.00Maheshwor Dahal15,000.0015,000.00Mamata Adhiakri (B.B.S. Teacher)637.5637.5Man Kumar Shrestha(Rajan) (Staff)33,000.0033,000.00Mohan Dulal [Lab Assist.]1,571.001,571.00Munendra Shrestha [Teacher]2,750.002,750.00Nabin Bhattrai/ Not Prasad16,500.0016,500.00Nava Raj Joshi (+2 Teacher)11,000.0011,000.00Nim Prasad Khatiwada [ Security Incharg]8,000.008,000.00Nirmal Adhikari (Adv)80,000.00125,150.0045,150.00Om Baral (Lab Staff)5,000.005,000.00Padam Bahadur Thapa (Staff)11,650.0011,650.00Prakash Aryal [Teacher]30,100.0030,100.00Raj Bhandari [Staff]4,500.004,500.00Rajendra Acharya (BBS)5,425.009,505.004,080.00Rajendra Maharjan (Driver)500500Raju Niraula [Staff]6,000.006,000.00Ram Hari Thapa [Teacher]3,333.003,333.00Ram Kumar Shrestha [Staff]2,000.002,000.00Ramesh Rijal (B.B.S. Teacher)637.5637.5Ramesh [ Basket Ball Coach]7,000.007,000.00Sabita Dhital [Staffs]4,500.004,500.00Salary Payable Admin Staffs4,244,927.334,244,927.33Salary Payable Teaching Staff (B.B.S.)732,772.50732,772.50Salary Payable Teaching Staffs (+2)393,330.20393,330.20Sanatan Nayak40,000.004,595.0044,595.00Sanjeev Nagarkoti(Bus Helper)700700Santosh Acharya5,000.0068,290.0073,290.00Santosh Shah [ Staff-Lab]9,000.009,000.00Shambhu Gautam(BBS)2,975.004,165.001,190.00Shambhu Nepal (BBS)5,425.006,955.001,530.00Shiva P Subedi [Advance ]36,719.00847,816.00811,097.00Shoba Wagle[Teacher A level]5,200.005,200.00Shyam Udas(+2 Teacher)13,500.0013,500.00Sita Ram Bhujel [Guard]37,500.0037,500.00Subash Baruwal [Staff]6,000.006,000.00Sudarshan Karki [staff]57,550.0057,550.00Sudhakar Jha (Lab)49,986.6049,986.60Sunita Adnikari [Adv]30,683.0030,683.00Surendra Acharya (Adv)7,231.007,231.00Suresh Pokheral [BBS Teacher]4,037.504,037.50Sushant Tripathi ( A Level Teacher)9,566.679,566.67Umesh Thapa (Advance)314,508.004,510,908.004,196,400.00Sub Total1,048,547.0050,975.001,525,474.4011,043,948.038,520,901.63400.2.2Sundry CreditorsAaja ko Sikshya weekly6,187.006,187.00Ashan Ali (Contractor)3,000.003,000.000Asmita Publication49,470.5049,470.50Babul Das (Mistry)6,500.006,500.000Baburaja Dangol [Suruchi Floring ]50,000.0050,000.00Belisma Enterprises [water suppliers]15,740.0015,740.00Bhakta Furniture Udhyog500500Bhrikuti Publication [Samaya Monthly]12,430.005,420.007,010.00Biggi Iron/Krishna Furniture51,050.00412,685.00463,735.00Bijaya Chandra Sharma [Suppliers]370,000.00278,249.0091,751.00Bikram Deupal (Cleaner)23,500.0023,500.00Binda Aryal60,000.0060,000.00Bishwo Khabar Patrica3,000.003,000.00Boss Magazine [Myriad Pvt Ltd]13,000.0013,000.00CAN Info Tech150,000.00150,000.00Codex Advertising39,100.0039,100.000College Readers/Magazine10,000.0010,000.00Communication Cornor / Ujyaalo FM28,250.0028,250.00Cube Intercontinental P Ltd250,000.00251,478.001,478.00Cybernetics Pvt . Ltd4,700.004,700.00D & B Scientific Consern [Supplier]152,070.00152,070.00D & R Traders (Suppliers)169,779.00169,779.00Das & Das Traders20,000.0020,000.00Decent Moasic Tiles Industries (Tiles)20,000.0020,000.00Dedicate Media P Ltd1,203,479.00690,194.001,893,673.00Deepak Raj Shrestha18,750.0022,780.004,030.00Dhurba Bhatta110,500.0050,362.0060,138.00Dipika Enterprises (Suppliers)150,000.00340,036.00190,036.00Drishti Weekly7,000.007,000.000Dynasty International200,000.00200,000.000Eastern Moters Pvt. Ltd.50,000.0050,000.00Education Sansar .Com35,000.002,000.0033,000.00Ekta Books Distributors P Ltd.71,976.0071,976.00Fattaju Industries P Ltd (Suppliers)50,000.0050,000.000Forever Blooming [Publication]1,500.001,500.00Ganesh Man Shrestha (New Hostel Owner)600,000.00600,000.00Gehendra Nath Adhikari255,000.00255,000.000Gorkha Pathra Corporation.72,036.0072,036.000Group 4 Security P Ltd.190,434.00190,434.00HISAN (Creditor)31,000.0031,000.00Hajurko Prakashan [Books Suppliers]16,488.5016,488.50Hamro Pustak Bhandar (Books Suppliers)28,384.0028,384.00Heritage Books Distribution P. Ltd.4,473.004,473.00Himal Media P Ltd.36,979.0036,979.000Himal Technologies Pvt. Ltd22,000.0022,000.00Hom Nath Bhattrai46,450.001,246.0047,696.00Hukum Bahadur Singh7,700.007,700.00Impression (Flex Print)59,141.5059,141.50Indira Bhatta115,000.00238,625.00123,625.00Jaya Bal Kumari Hello Block (Supplier)20,500.0020,500.000Kabindra Pudasaini (Engineer Const.)7,500.007,500.00Kariya Dhami (Contractor)38,789.00143,000.00104,211.00Kathmandu Media43,445.0022,604.0066,049.00Krishna Br Dulal/Buddha Harsa Nursary30,000.0047,208.0017,208.00Krishna Sen Smriti Prakshan (Janadisha)10,000.0010,000.00Mansur Alam [Furniture Mistri]23,000.0023,000.00Medi Science Nepal P Ltd [Lab met Suppliers]55,000.0055,000.00Midas Technology P Ltd.60,000.0060,000.00Milan Maharjan (Canteen)538,973.00538,973.00Min Prasad Acharya /Local Soap(Suppliers)53,268.0053,268.000Mira Ojha437,500.00370,513.8566,986.15Mulyankan Publication8,000.008,000.000National Media Times10,000.0010,000.00Nepal Basket Ball Association10,000.00110,000.00100,000.00Nepal Sahitya Kendra3,656.003,656.00Nepal Sports Forum30,000.0030,000.00New Muskan Enterprises(Suppliers)17,160.0044,420.0061,580.00Nishan Group International (Guards Suppliers)28,800.00108,450.00137,250.00Offseat Press Services P Ltd. (Three Star Printing122,770.50122,770.50Ortho Center [Dipak Gupta]34,954.0034,954.00Pachali Bhairab Greel (Dil Bahadur/Jai GurudevGree70,721.00358,032.00287,311.00Paramount Enterprises Pvt. Ltd.19,419.9919,419.99Patan Book Shop42,206.0042,206.00Prasant Nakarmi (Supplier)15,000.0015,000.000Prime Trading Concern12,000.007,000.005,000.00Raju Khan (Mistri)12,000.0012,000.00Ram Lama (Tiles Mistry)15,000.0015,000.000Ram Mati Shrestha44,000.0044,000.00Ram Saran Parajuli (Suppliers)16,100.00395,100.00411,200.00Ram Stationary[Library Neswpaper Supplire]16,954.0016,954.00Rameshwor Pattel (Contractor)5,000.005,000.00Robin Khatri (Basket Ball Players)500500Roshan Jaiswal (Paintor)65,285.00104,070.00169,355.00Rupa Pradhan(LBAHS)200,000.0030,000.00170,000.00Sahadav Timilsina (Canteen)150,000.00150,000.00Sanu Maharjan (Almunium)40,000.0040,000.00Sapana Multi Purpose(Media ) P.Ltd.160,048.00160,048.00Sastra Network Solution100,000.00170,084.0070,084.00Satyal Publication P Ltd.3,560.003,560.00Saurav Dev Bhatta27,500.0033,550.006,050.00Sharma Scientific Suppliers248,926.00248,926.00Shree Kumar Iron51,000.0051,000.000Siddhi Trading Concern3,600.003,600.00Sports Points9,300.009,300.00Star Electric Center (Suppliuer)84,454.0084,454.000Star Office International(Supplier)26,600.0026,600.00Subodh Uniform(Dress Suppliers)110,000.002,056,200.002,166,200.00Supriem Scientific [Science lab mat Suppliers]184,592.00184,592.00Suraj Dahal1,000,000.00475,000.00525,000.00Tara Br. Mato (Suppliers)15,800.006,000.009,800.00Times Creation403,793.00310,323.00714,116.00Uprati Saw Mill (Suppliers)12,350.0012,350.000Utsarga Prakashan (Rajdhani Daily)42,179.0042,179.00Valley Educational Enterprises p.Ltd. (Dress)30,800.0030,800.00Xclusive Minds Pvt. Ltd. (Web Site )23,750.0023,750.00Sub Total2,228,900.003,885,618.005,371,432.006,265,187.842,550,473.84Group Total9,928,371.5716,031,990.0225,960,361.59 Grand Total:9,928,371.579,928,371.5764,686,578.1064,686,578.1074,614,949.6774,614,949.67

Trial 66.67Trinity International CollegeDillibazar Hieght, KathmanduTrial BalanceDate:2009/07/16 To 2010/07/16 ADDate:2066/04/01 To 2067/03/32 VSOpeningCurrentBalanceCodeGroupSub GroupAccountDr. AmountCr. AmountDr. AmountCr. AmountDr. AmountCr. Amount100Income100IncomeAdmission Fee9,353,000.009,353,000.00Annual Fee24,761,000.0024,761,000.00Bus Fee1,822,400.001,822,400.00Discount Receive6,048.006,048.00Hostel Fee11,916,800.0011,916,800.00Interest Income140,387.69140,387.69Laboratory Fee9,448,000.009,448,000.00Misc - Income3,305,743.503,305,743.50Reg. & Examination Fee3,123,200.003,123,200.00Tuition Fee47,124,400.0047,124,400.00Sub Total111,000,979.19111,000,979.19Group Total0111,000,979.19111,000,979.19200Expenses200ExpensesAdvertisement532,086.00532,086.00Audit42,000.0042,000.00Bank Charge & Commission476,789.68476,789.68Business Promotion Expenses2,860,255.002,860,255.00Cleaning & Sanitation Expenses.694,757.00694,757.00Communication549,515.00549,515.00Convinance46,400.0046,400.00Depreciation4,466,971.074,466,971.07Donation & Charity427,050.00427,050.00Electric & Fittings101,285.00101,285.00Examination Expenses.788,173.50788,173.50Generator Running expenses .272,778.00272,778.00HSEB Registration & Affilaction Charge1,082,950.001,082,950.00Hostel Expenses5,398,325.005,398,325.00Incentive & Remuneration206,295.00206,295.00Insurance Expenses124,364.70124,364.70Interest on Loan2,406,239.952,406,239.95Left Students Fee Refund163,650.00163,650.00Magzine & News Paper101,799.00101,799.00Medical Expenses .208,013.00208,013.00Membership & Renewal Charge1,540.001,540.00Misc- Expenses739,089.00739,089.00Office Expenses376,726.00376,726.00Postal & Courier20,291.0020,291.00Printing & Stationery791,123.00791,123.00Publication & Printing Expenses992,351.00992,351.00Refreshment & Hospitality343,489.00343,489.00Registration & Affilation Expenses1,860,760.001,860,760.00Rent (Hostel)3,153,000.003,153,000.00Rent (Land & Building)7,526,437.507,526,437.50Repair & Maintenance431,839.00431,839.00Scholarship19,156,243.0019,156,243.00Security Charge (Expenses)630,077.00630,077.00Students Welfear Expenses.936,494.00936,494.00Tax on Interest21,031.2321,031.23Teaching Materials520,981.00520,981.00Travelling Expenses17,795.0017,795.00Vehical Running / Bus Fuel817,831.00817,831.00Wages195,206.00195,206.00Water & Electricity749,809.00749,809.00Workshop & Seminar1,311,354.001,311,354.00Sub Total61,543,163.6361,543,163.63Staff Salary & AllowanceAdministrative Staff Salary11,967,789.4711,967,789.47Teaching Staff Salary16,767,776.1016,767,776.10Sub Total28,735,565.5728,735,565.57Group Total090,278,729.2090,278,729.20300Assets300.1Current AssetsFixed Deposit NMB Bank F0322757C01650,000.00650,000.00Fixed Deposit RBB Thamel A/c 26-65-03 MOE50,000.0050,000.00Fixed Deposit at ADB ,Thamel A/c 041252 (Higher Mo50,000.0050,000.00HSEB Fixed Deposit (Everest Bank)400,000.00400,000.00Indira Bhatta House Owner Deposit500,000.00500,000.00NCC Fixed Deposit FB201171F01(AA)400,000.00400,000.00Telephone & Others Deposit3,000.003,000.00Sub Total1,403,000.00650,000.002,053,000.00300.2Fixed AssetsBasket Ball Court, Trust Shed & Other Construction3,774,353.221,931,858.095,706,211.31Computer1,374,246.7526,769.191,347,477.56Electric Items161,270.4061,581.15222,851.55Furniture & Fixture2,654,053.48129,288.372,524,765.11Hostel Furniture487,301.09488,209.73975,510.82Hostel Mise Assets.374,400.00205,995.75580,395.75Kitchen Utencil10,462.25384.4610,077.79Land36,612,000.0036,612,000.00Library Books680,854.56246,393.36927,247.92Misc- Assets404,484.27175,364.93579,849.20Office Equipment663,094.61751,405.101,414,499.71System & Networking Assets.300,063.0041,035.50341,098.50Teaching Equipment750,074.76134,813.34884,888.10Vehical (College Bus)2,712,000.001,045,736.003,757,736.00Sub Total14,346,658.3941,694,392.95156,442.0255,884,609.32Cash & BankCash in Hand1,502,420.401,428,707.0573,713.35Everest Bank [TIHSS A/C No 023 - 5200382]10,000.0010,000.00K. Multiplex Co-operative Nepal Ltd [Ac-04000s79]10,000.0010,000.00Machhapuchhare Bank-06813401610,952.002,712.008,240.00NCC Bank6,749.12255.767,004.88NIBL A/C No 012-4914000868.556.94861.61NIC Bank1,227.61552.021,779.63NMB Bank (A/C No 00100002401B)71,352.2271,352.22NMB Bank (A/C No 00100002511 B)10,078.0010,078.00RBB , Teku (C . 1390)17,271.6824,208.6741,480.35Sub Total1,559,489.36106,446.671,431,425.99234,510.04Sundry DebitorsStudents Fee Receivable1,456,505.001,695,538.003,152,043.00Sub Total1,456,505.001,695,538.003,152,043.00Group Total18,765,652.7542,558,509.6161,324,162.36400Liabilities400Liabilities400.1Reserve & Surplus20,537,121.2720,537,121.27Sub Total20,537,121.2720,537,121.27400.2LiabilitiesAdmin Staffs TDS Payable16,258.00206,429.09190,171.09Advance Income (Fee)5,080,897.003,164,002.001,916,895.00Dress Payable.3,211,700.003,211,700.000Hier Purchase Loan (Vehical from RBB Teku)2,315,325.95850,580.613,165,906.56NMB Bank (Loan A/C 00100000133 B)31,300,000.0031,300,000.00Refundable Deposit of Students724,000.00567,000.001,291,000.00Standard Chartered Bank (Loan D. K.)518,000.00264,000.00254,000.00TDS of Teaching Staffs138,718.00119,787.86258,505.86Sub Total16,258.0011,988,640.956,639,702.0033,043,797.5638,376,478.51Share Holders4Ajit Lama850,000.0026,250.00876,250.004Ambir Thapa850,000.0026,250.00876,250.004Bijuli Prasad Rana850,000.0026,250.00876,250.004Dambar Singh Ayer850,000.0026,250.00876,250.004Dinesh Kattel850,000.0026,250.00876,250.004Divya Bajracharya850,000.0026,250.00876,250.004Indra Prasad Subedi850,000.0026,250.00876,250.004Krishna Chandra Paudel850,000.0026,250.00876,250.004Nirmal Adhikari850,000.0026,250.00876,250.004Shiva Prasad Subedi850,000.0026,250.00876,250.004Umesh Thapa8,500,000.00262,500.008,762,500.00Sub Total17,000,000.00525,000.0017,525,000.00400.2.1Payable Salary Devi Prasad Pandey7,000.007,000.000Ajit Lama [Advane ]178,365.0042,818.00221,183.00Amala Shrestha [Teacher]15,070.0015,070.000Ambir Thapa (Loan & Advance )142,319.0090,105.0052,214.00Ananta Krishna Sharma97,416.65158,371.00255,787.65Anil Lama (Bus Helper)5,445.005,445.00Anwar Khan6,455.006,719.86264.86Aswin Karki4,000.004,000.000Bal Ram Thapa (+2 Teacher)5,440.005,440.000Bhishma Prasai.(BBS)1,190.001,190.000Bijuli P Rana (Loan & Advance)165,500.0010,600.00154,900.00Bimal Adhikari7,425.007,425.00Binda Adhakari7,000.003,000.004,000.00Binod Nepal (+2 Teacher)6,120.006,120.000Bishnu Baral (Extra Class Teacher)3,060.003,060.000Chhatra Khadka (+2 Teacher)10,000.0010,000.00Dambar Sing Air (Loan & Advance)54,956.0054,956.00Devi Ram Pandey7,425.007,425.00Dibya Bajracharya (Adv)253,000.00127,000.00126,000.00Dil Kumari Kunwar (Hostel Helper)4,316.008163,500.00Dilip Daula [Staff]3,500.001,500.002,000.00Dilip Rana (+2 Taecher)2,890.002,890.000Dilli Prasad Bhattrai (Guard)7,500.007,500.000Dinesh Kattel (Salary & Advance)147,943.0048,057.00196,000.00Dinesh Thapa13,425.0015,000.0028,425.00Durga Prasad Bhatta (+2 Teacher)6,120.006,120.000Ek Narayan Bhusal (+2 Teacher)5,440.005,440.000Gopal Bhattrai (Staff)1,500.001,500.000Govinda Luintel (+2 Teacher)6,120.006,120.000Gyanendra Khatri (Hostel Warden)2,930.002,930.00Indra Prasad Subedi (Adv)355,000.00222,630.00132,370.00Jib Nath Devkota (+2 Teacher)2,720.002,720.000Keshav Fulara (+2 Teacher)2,227.502,227.50Khim Lal Kharel (+2 Teacher)4,420.004,420.000Krishna Chandra Paudyal(adv)40,000.0033,400.0073,400.00Krishna Prasad Sapkota1,584.001,584.00Kumar Tamang [Staff]2912910Lava Sundar Shrestha (System Admn)1,000.001,000.00Madhab Bhandari [Staff]1,892.501,892.50Man Bahadur Basnet5,000.005,000.00Man Kumar Shrestha(Rajan) (Staff)5,500.005,500.000Mohan Dulal [Lab Assist.]1,071.001,071.000Nabin Bhattrai/ Not Prasad5005000Narayan Poudel (+2 Teacher)2,040.002,040.000Neha Thapa Magar1,930.001,930.00Nim Prasad Khatiwada [ Security Incharg]27,500.0027,500.00Nirmal Adhikari (Adv)361,650.0074,025.00287,625.00Nirmal Kumar Acharya2,376.002,376.00Om Baral (Lab Staff)3,000.003,000.000Padam Bahadur Thapa (Staff)1,650.0030,220.0031,870.00Pramesh Subedi (A Level Teacher)3,200.003,200.000Rabindra Rimal (+2 Teacher)7,673.007,673.00Radhika Gautam (Kitchen)5,445.005,445.00Rajan Tamang (Office Boy)5,445.005,445.00Rajendra Maharjan (Driver)2,569.0011,069.008,500.00Ram Kumar Shrestha [Staff]2,500.002,500.00Ramesh Shrestha (Office Boy)5,445.005,445.00Rom Kanta Sapkota (+2 Teacher)720720Rubina Dutta (A Level Teacher)2,000.006,000.008,000.00Salary Payable Admin Staffs165,304.6769,329.33234,634.00Salary Payable Teaching Staff (B.B.S.)43,550.004,741.5038,808.50Salary Payable Teaching Staffs (+2)614,740.33606,939.011,221,679.34Saloni Rai (A Level Teacher)8008000Sanatan Nayak6,095.000.146,094.86Sangawati Kunwar (Hostel Helper)3,500.003,500.00Santosh Acharya60,290.0060,290.00Shankar Aryal (+2 Teacher)3,400.003,400.000Shila Kanta Lal Karna (+2 Teacher)3,000.003,000.00Shiva P Subedi [Advance ]1,067,597.00960,507.00107,090.00Shrijan Shrestha1,485.001,485.00Som Malla Thakuri (Guards)5,693.005,693.00Sudarshan Karki [staff]2,450.009,918.007,468.00Sudhakar Jha (Lab)16,986.6016,986.600Sunita Adnikari [Adv]1,750.331,750.300.03Surendra Acharya (Adv)2312310Sushmita Malla1,782.001,782.00Tilak Poudel (+2 Teacher)15,000.0015,000.00Umesh Thapa (Advance)4,196,400.003,541,855.00654,545.00Upendra Adhikari (+2 Teacher)4,760.004,760.000Sub Total267,621.257,847,990.335,398,301.16932,862.583,114,930.50400.2.2Sundry CreditorsAaja ko Sikshya weekly6,187.006,187.00Asmita Publication49,470.5018,567.0030,903.50Baburaja Dangol [Suruchi Floring ]50,000.0093,381.0043,381.00Bazaar International [Magazine Suppliers]29,500.0029,500.00Belisma Enterprises [water suppliers]15,740.0072,460.0088,200.00Bhakta Furniture Udhyog5005000Bhrikuti Publication [Samaya Monthly]7,010.007,010.00Biggi Iron/Krishna Furniture463,735.00500,000.00963,735.00Bijaya Chandra Sharma [Suppliers]91,751.00169,700.0077,949.00Bikram Deupal (Cleaner)23,500.0019,400.0042,900.00Binda Aryal60,000.003,000.0063,000.00Bishwo Khabar Patrica3,000.003,000.00Boss Magazine [Myriad Pvt Ltd]13,000.0013,000.00Buddha Academic [Books Suppliers]87,338.0087,338.00CAN Info Tech150,000.00150,000.00Chandrama Media9,930.009,930.00College Readers/Magazine10,000.005,000.0015,000.00Communication Cornor / Ujyaalo FM28,250.008,250.0020,000.00Cube Intercontinental P Ltd1,478.001,478.002,956.00Cybernetics Pvt . Ltd4,700.004,700.00D & B Scientific Consern [Supplier]152,070.0016,408.00135,662.00D & R Traders (Suppliers)169,779.00169,779.00Das & Das Traders20,000.0035,000.0015,000.00Decent Moasic Tiles Industries (Tiles)20,000.0020,000.000Dedicate Media P Ltd1,893,673.002,391,724.00498,051.00Deepak Raj Shrestha4,030.004,030.000Dhurba Bhatta60,138.0059,623.00119,761.00Dipendra Ray (Canteen)335,274.00335,274.00Dipika Enterprises (Suppliers)190,036.0060,000.00130,036.00Drishti Weekly5,000.005,000.00Eastern Moters Pvt. Ltd.50,000.0050,000.00100,000.00Education Sansar .Com33,000.0030,000.003,000.00Ekta Books Distributors P Ltd.71,976.003,146.0075,122.00Forever Blooming [Publication]1,500.001,500.00Ganesh Man Shrestha (New Hostel Owner)600,000.00600,000.000Gehendra Nath Adhikari25,000.0025,000.00Global Exposition & Management Service Pvt. Ltd.96,000.0096,000.00Gorkha Pathra Corporation.98,310.0098,310.00Group 4 Security P Ltd.190,434.0090,000.00100,434.00HISAN (Creditor)31,000.0049,000.0080,000.00Hajurko Prakashan [Books Suppliers]16,488.5016,488.500Hamro Pustak Bhandar (Books Suppliers)28,384.0010,400.0017,984.00Heritage Books Distribution P. Ltd.4,473.004,473.000Himal Media P Ltd.18,900.0018,900.00Himal Technologies Pvt. Ltd22,000.0022,000.00Hom Nath Bhattrai47,696.00116,088.00163,784.00Hukum Bahadur Singh7,700.007708,470.00Impression (Flex Print)59,141.5059,141.50Indira Bhatta123,625.009,271.00132,896.00Kabindra Pudasaini (Engineer Const.)7,500.007,500.000Kariya Dhami (Contractor)104,211.00108,509.004,298.00Kathmandu Media66,049.0066,049.000Krishna Br Dulal/Buddha Harsa Nursary21,292.0014,369.866,922.14Krishna Kumar Shrestha500,000.00500,000.00Krishna Sen Smriti Prakshan (Janadisha)10,000.0010,000.000Kushal Scientifics Traders147,896.00147,896.00M.K. Store (Rojan Shrestha)36,820.0036,820.00Mansur Alam [Furniture Mistri]23,000.0023,000.00Medi Science Nepal P Ltd [Lab met Suppliers]55,000.0055,000.00Mercantile Communication Pvt. Ltd.72,320.0072,320.00Midas Technology P Ltd.60,000.0060,000.000Milan Maharjan (Canteen)538,973.00110,262.00649,235.00Mira Ojha94,062.00614,647.50520,585.50National Media Times10,000.0010,000.000Nepal Basket Ball Association100,000.00100,000.000Nepal Sahitya Kendra3,656.003,656.00Nepal Sports Forum30,000.0030,000.000New Muskan Enterprises(Suppliers)61,580.0030,000.0031,580.00New Satya Naraya Photocopy/ Damodar22,665.0022,665.00Nishan Group International (Guards Suppliers)137,250.0019,170.00156,420.00Offseat Press Services P Ltd. (Three Star Printing122,770.5028,251.5094,519.00Ortho Center [Dipak Gupta]34,954.0034,954.000Pachali Bhairab Greel (Dil Bahadur/Jai GurudevGree287,311.00376,378.0089,067.00Paramount Enterprises Pvt. Ltd.19,419.9916,869.002,550.99Patan Book Shop42,206.0042,206.000Paxi Glass Fiber1,000.001,000.00Pinacal Publication Pvt. Ltd.3,150.003,150.00Prime Trading Concern5,000.005,000.00Raju Khan (Mistri)12,000.0012,000.000Ram Bhandars Cattering96,500.0096,500.00Ram Mati Shrestha44,000.0044,000.00Ram Saran Parajuli (Suppliers)411,200.00390,000.0021,200.00Ram Stationary[Library Neswpaper Supplire]16,954.0016,954.000Ramesh Rimal (+2 Teacher)15,334.0015,334.00Rameshwor Pattel (Contractor)5,000.005,000.000Robin Khatri (Basket Ball Players)5005000Roshan Jaiswal (Paintor)169,355.00284,355.00115,000.00Rupa Pradhan(LBAHS)170,000.00170,000.00Sagar Infosys3,000.003,000.00Sahadav Timilsina (Canteen)150,000.00150,000.000Sanu Maharjan (Almunium)40,000.0040,000.00Sapana Multi Purpose(Media ) P.Ltd.160,048.0031,500.00191,548.00Sastra Network Solution70,084.0070,084.000Satyal Publication P Ltd.3,560.003,560.00Saurav Dev Bhatta6,050.0039,325.0033,275.00Sharma Scientific Suppliers248,926.00114,499.00134,427.00Siddhi Trading Concern3,600.003,600.00Siddhibar Printing Press14,000.0014,000.00Sports Points9,300.0025,469.0034,769.00Star Office International(Supplier)26,600.0024,100.002,500.00Subodh Uniform(Dress Suppliers)2,166,200.003,566,850.001,400,650.00Supriem Scientific [Science lab mat Suppliers]184,592.0050,000.00134,592.00Suraj Dahal525,000.00525,000.000Tara Br. Mato (Suppliers)9,800.009,800.00Times Creation714,116.00873,399.00159,283.00Utsarga Prakashan (Rajdhani Daily)42,179.0010,900.0053,079.00Valley Educational Enterprises p.Ltd. (Dress)30,800.0030,800.00Xclusive Minds Pvt. Ltd. (Web Site )23,750.0025,000.001,250.00Sub Total4,551,646.007,301,667.997,298,796.366,671,399.002,122,624.63Group Total18,765,652.7521,836,259.6240,601,912.37 Grand Total:18,765,652.7518,765,652.75132,837,238.81132,837,238.81151,602,891.56151,602,891.56

Trial 67.68Trinity International CollegeDillibazar Hieght, KathmanduTrial BalanceDate:2010/07/17 To 2011/07/16 ADDate:2067/04/01 To 2068/03/32 VSOpeningCurrentBalanceCodeGroupSub GroupAccountDr. AmountCr. AmountDr. AmountCr. AmountDr. AmountCr. Amount100Income100IncomeAdmission Fee9,653,495.009,653,495.00Annual Fee29,560,000.0029,560,000.00Bus Fee2,997,600.002,997,600.00Hostel Fee11,509,800.0011,509,800.00Interest Income1,351,206.181,351,206.18Laboratory Fee11,584,000.0011,584,000.00Misc - Income3,448,812.003,448,812.00Reg. & Examination Fee6,344,615.006,344,615.00Tuition Fee59,865,135.0059,865,135.00Sub Total136,314,663.18136,314,663.18Group Total0136,314,663.18136,314,663.18200Expenses200ExpensesAdvertisement3,557,116.003,557,116.00Audit120,000.00120,000.00Bank Charge & Commission5,385.095,385.09Business Promotion Expenses3,712,365.003,712,365.00Cleaning & Sanitation Expenses.729,559.00729,559.00Communication646,961.00646,961.00Convinance34,415.0034,415.00Depreciation4,785,063.634,785,063.63Donation & Charity350,900.00350,900.00Electric & Fittings71,225.0071,225.00Examination Expenses.657,507.00657,507.00Generator Running expenses .311,332.00311,332.00HSEB Registration & Affilaction Charge1,847,420.001,847,420.00Hostel Expenses6,185,865.006,185,865.00Incentive & Remuneration280,660.00280,660.00Insurance Expenses85,429.0485,429.04Interest on Loan4,473,960.074,473,960.07Left Students Fee Refund256,600.00256,600.00Magzine & News Paper65,773.0065,773.00Medical Expenses .24,922.0024,922.00Membership & Renewal Charge34,000.0034,000.00Misc- Expenses3,001,906.753,001,906.75Office Expenses368,433.86368,433.86Postal & Courier63,820.0063,820.00Printing & Stationery755,120.01755,120.01Provident Fund Contribution Expenses159,305.00159,305.00Publication & Printing Expenses4,062,145.004,062,145.00Refreshment & Hospitality917,103.00917,103.00Registration & Affilation Expenses5,005,195.005,005,195.00Rent (Hostel)3,190,650.003,190,650.00Rent (Land & Building)8,131,471.008,131,471.00Repair & Maintenance416,132.00416,132.00Scholarship19,567,274.0019,567,274.00Security Charge (Expenses)405,270.00405,270.00Students Welfear Expenses.740,790.00740,790.00Teaching Materials832,323.00832,323.00Travelling Expenses4,730.004,730.00Vehical Running / Bus Fuel1,767,024.001,767,024.00Wages381,285.86381,285.86Water & Electricity597,255.00597,255.00Workshop & Seminar1,257,075.001,257,075.00Sub Total79,860,766.3179,860,766.31Staff Salary & AllowanceAdministrative Staff Salary11,997,270.2411,997,270.24Teaching Staff Salary25,763,187.2125,763,187.21Sub Total37,760,457.4537,760,457.45Group Total0117,621,223.76117,621,223.76300Assets300.1Current AssetsFixed Deposit NMB Bank F0322757C01650,000.00650,000.00Fixed Deposit RBB Thamel A/c 26-65-03 MOE50,000.0050,000.000Fixed Deposit at ADB ,Thamel A/c 041252 (Higher Mo50,000.0050,000.000Goma Devi Bhattarai (House Owner Deposit)500,000.00500,000.00HSEB Fixed Deposit (Everest Bank)400,000.00400,000.00Indira Bhatta House Owner Deposit500,000.00500,000.00NCC Fixed Deposit FB201171F01(AA)400,000.00400,000.00Telephone & Others Deposit3,000.003,000.00Sub Total2,053,000.00500,000.00100,000.002,453,000.00300.2Fixed AssetsBasket Ball Court, Trust Shed & Other Construction5,706,211.31135,595.905,841,807.21Computer1,347,477.56170,675.411,176,802.15Electric Items222,851.5552,804.97275,656.52Furniture & Fixture2,524,765.111,164,800.233,689,565.34Hostel Furniture975,510.82216,363.20759,147.62Hostel Mise Assets.580,395.758,647.00571,748.75Kitchen Utencil10,077.792,519.457,558.34Land36,612,000.0036,612,000.00Library Books927,247.922,035.05929,282.97Misc- Assets579,849.2073,673.43506,175.77Office Equipment1,414,499.7187,684.661,326,815.05System & Networking Assets.341,098.5085,274.62255,823.88Teaching Equipment884,888.1066,882.81818,005.29Vehical (College Bus)3,757,736.001,088,452.804,846,188.80Sub Total55,884,609.322,443,688.95711,720.5857,616,577.69Cash & BankCash in Hand73,713.35179,640.00253,353.35Everest Bank [TIHSS A/C No 023 - 5200382]10,000.0010,000.00K. Multiplex Co-operative Nepal Ltd [Ac-04000s79]10,000.005,893.5815,893.58Machhapuchhare Bank-0681340168,240.00809,318.00817,558.00NCC Bank7,004.88378.847,383.72NIBL A/C No 012-4914000861.6155,701.6656,563.27NIC Bank1,779.6399,550.31101,329.94NMB Bank (A/C No 00100002401B)71,352.2229,735,823.6829,807,175.90NMB Bank (A/C No 00100002511 B)10,078.00140,823.00150,901.00RBB , Teku (C . 1390)41,480.35370,378.56411,858.91Sub Total234,510.0431,397,507.6331,632,017.67Sundry DebitorsAdvance Tax201,400.39201,400.39Students Fee Receivable3,152,043.003,687,648.006,839,691.00Sub Total3,152,043.003,889,048.397,041,091.39Group Total61,324,162.3637,418,524.3998,742,686.75400Liabilities400Liabilities400.1Reserve & Surplus185,128.72185,128.72Sub Total185,128.72185,128.72400.2Liabilities1% Educational Service Charge136,070.00136,070.00Admin Staffs TDS Payable190,171.09190,171.090Advance Income (Fee)1,916,895.0028,869,918.0030,786,813.00Hier Purchase Loan (Vehical from RBB Teku)3,165,906.56845,591.902,320,314.66Hire Purchase Loan (NMB Bank, Babarmahal)1,507,413.301,507,413.30NMB Bank (Loan A/C 00100000133 B)31,300,000.006,000,000.0025,300,000.00Refundable Deposit of Students1,291,000.00567,000.001,858,000.00Standard Chartered Bank (Loan D. K.)254,000.00254,000.000TDS of Teaching Staffs258,505.86258,505.860Sub Total38,376,478.517,548,268.8531,080,401.3061,908,610.96Share Holders4Ajit Lama876,250.00876,250.004Ambir Thapa876,250.00876,250.004Bijuli Prasad Rana876,250.00876,250.004Dambar Singh Ayer876,250.00876,250.004Dinesh Kattel876,250.00876,250.004Divya Bajracharya876,250.00876,250.004Indra Prasad Subedi876,250.00876,250.004Krishna Chandra Paudel876,250.00876,250.004Nirmal Adhikari876,250.00876,250.004Shiva Prasad Subedi876,250.00876,250.004Umesh Thapa8,762,500.008,762,500.00Sub Total17,525,000.0017,525,000.00400.2.1Payable SalaryAjit Lama [Advane ]221,183.00159,023.0062,160.00Ambir Thapa (Loan & Advance )52,214.0057,814.005,600.00Ananta Krishna Sharma255,787.65236,069.0019,718.65Anil Lama (Bus Helper)5,445.002,096.003,349.00Anwar Khan264.862,516.002,780.86Arjun Bahadur Budathoki10,331.0010,331.00Basanta Khatri ( A Level Teacher)9,207.009,207.00Bijuli P Rana (Loan & Advance)154,900.0033,200.00121,700.00Bimal Adhikari7,425.007,425.000Binda Adhakari4,000.003784,378.00Binu Bhattarai7,755.007,755.00Birendra Kumar Rauniyar2,000.002,000.00Bishnu Prasad Gyawali (A Level)2,000.002,000.00Chhatra Khadka (+2 Teacher)10,000.0010,000.000Dambar Sing Air (Loan & Advance)54,956.0054,956.00Devi Ram Pandey7,425.0012,425.005,000.00Dibya Bajracharya (Adv)126,000.0028,750.0097,250.00Dil Kumari Kunwar (Hostel Helper)3,500.005924,092.00Dilip Daula [Staff]2,000.001,545.003,545.00Dinesh Kattel (Salary & Advance)196,000.00321,355.00125,355.00Dinesh Thapa28,425.0028,425.000Gopal Neupane (Teacher)20,000.0020,000.00Gyanendra Khatri (Hostel Warden)2,930.002,930.000Hom Bahadur Bhujel (Office Boy)5,717.005,717.00Indra Prasad Subedi (Adv)132,370.00156,920.0024,550.00Kabita Subba (Staffs)17,820.0017,820.00Keshav Fulara (+2 Teacher)2,227.502,227.500Kiran Adhikari (BBS Teacher)18,840.0018,840.00Krishna Chandra Paudyal(adv)73,400.0035,198.0038,202.00Krishna Paudel (+2 Teacher)2,227.502,227.50Krishna Pd. Dhakal2,500.002,500.00Krishna Prasad Sapkota1,584.001,584.000Krishna Raj Shrestha (Computer)9,652.009,652.00Lava Sundar Shrestha (System Admn)1,000.001,000.000Madhab Bhandari [Staff]1,892.501,892.500Man Bahadur Basnet5,000.005,000.000Manisha Acharya7,854.007,854.00Manoj Baishya [cricket coach]500500Nabin Bhattrai/ Not Prasad6,500.006,500.00Neha Thapa Magar1,930.001,930.000Nim Prasad Khatiwada [ Security Incharg]27,500.0012,500.0015,000.00Niraj Sirish (BBS Teacher)4,845.004,845.00Nirmal Adhikari (Adv)287,625.00131,925.00155,700.00Nirmal Kumar Acharya2,376.002,376.000Nischal Lama (Staffs)9,652.009,652.00Om Baral (Lab Staff)1,500.001,500.00Padam Bahadur Thapa (Staff)31,870.0033,862.0065,732.00Pradip Bhujel (Dun Bahadur)4,603.004,603.00Rabindra Rimal (+2 Teacher)7,673.007,673.000Radhika Gautam (Kitchen)5,445.005,445.000Raj Kumari Chaudhary3,484.673,484.67Rajan Tamang (Office Boy)5,445.009.335,435.67Rajendra Maharjan (Driver)8,500.008,500.000Rajesh Kumar Shah (Computer)10,659.0010,659.00Ram Kumar Shrestha [Staff]2,500.002,500.000Ramesh Adhikari (Bus)626626Ramesh Dawadi (Staffs)7,623.007,623.00Ramesh Shrestha (Office Boy)5,445.005,445.00Rom Kanta Sapkota (+2 Teacher)7207200Rubina Dutta (A Level Teacher)8,000.008,000.000Salary Payable Admin Staffs234,634.00149,574.14384,208.14Salary Payable Teaching Staff (B.B.S.)38,808.5037,939.5076,748.00Salary Payable Teaching Staffs (+2)1,221,679.3491,979.281,313,658.62Sanatan Nayak6,094.8610,186.864,092.00Sangawati Kunwar (Hostel Helper)3,500.005924,092.00Santosh Acharya60,290.0060,290.000Shila Kanta Lal Karna (+2 Teacher)3,000.003,000.000Shiva P Subedi [Advance ]107,090.0054,440.0052,650.00Shrijan Shrestha1,485.001,485.000Som Malla Thakuri (Guards)5,693.005,693.000Sudarshan Karki [staff]7,468.0026,866.0034,334.00Sujan Tamang (Staff)5,626.005,626.00Sunita Adnikari [Adv]0.030.030Surendra Gurung (BUS A)22,390.0022,390.00Sushmita Malla1,782.001,782.000Tarun Kumar Lal (A Level Teacher)18,480.8818,480.88Tilak Poudel (+2 Teacher)15,000.0015,000.000Uddav K C (Hostel Staffs)7,425.007,425.00Ukesh Shrestha (Computer)8,848.008,848.00Umesh Thapa (Advance)654,545.002,764,886.002,110,341.00Vinita Kharel60,931.6860,931.68Sub Total495,548.873,610,479.373,928,445.86908,671.0195,155.65400.2.2Sundry CreditorsAaja ko Sikshya weekly6,187.006,187.00Apolo Export & Import14,905.0014,905.00Asmita Publication30,903.5030,903.500Baburaja Dangol [Suruchi Floring ]43,381.0043,381.000Bazaar International [Magazine Suppliers]29,500.0029,500.000Belisma Enterprises [water suppliers]88,200.0088,200.000Bhrikuti Publication [Samaya Monthly]7,010.007,010.00Biggi Iron/Krishna Furniture963,735.00938,925.0024,810.00Bijaya Chandra Sharma [Suppliers]77,949.0050,000.0027,949.00Bikram Deupal (Cleaner)42,900.009,100.0052,000.00Binda Aryal63,000.003,150.0066,150.00Bishwo Khabar Patrica3,000.003,000.000Boss Magazine [Myriad Pvt Ltd]13,000.0013,000.000Buddha Academic [Books Suppliers]87,338.0087,338.000CAN Info Tech150,000.00150,000.00Chandrama Media9,930.004,670.0014,600.00College Readers/Magazine15,000.0015,000.00Communication Cornor / Ujyaalo FM20,000.0020,000.000Cube Intercontinental P Ltd2,956.002,956.000Cybernetics Pvt . Ltd4,700.004,700.000D & B Scientific Consern [Supplier]135,662.00100,501.0035,161.00D & R Traders (Suppliers)169,779.00169,779.00Das & Das Traders15,000.0015,000.000Dedicate Media P Ltd498,051.001,002,443.00504,392.00Dhurba Bhatta119,761.00121,552.001,791.00Dipendra Ray (Canteen)335,274.0028,749.00306,525.00Dipika Enterprises (Suppliers)130,036.0050,000.0080,036.00Drishti Weekly5,000.005,000.00Eastern Moters Pvt. Ltd.100,000.0050,000.0050,000.00Education Sansar .Com3,000.003,000.000Ekta Books Distributors P Ltd.75,122.0050,000.0025,122.00Forever Blooming [Publication]1,500.001,500.000Gehendra Nath Adhikari25,000.00814,714.00839,714.00Global Exposition & Management Service Pvt. Ltd.96,000.0012,000.0084,000.00Goma Devi Bhattarai (Block C)3,000,000.003,000,000.00Gorkha Pathra Corporation.98,310.0098,310.000Group 4 Security P Ltd.100,434.00100,434.00HISAN (Creditor)80,000.0080,000.000Hamro Hastakala Bikri Bhandar4,500.004,500.00Hamro Pustak Bhandar (Books Suppliers)17,984.0017,984.000Himal Media P Ltd.18,900.0020,650.0039,550.00Himal Technologies Pvt. Ltd22,000.0022,000.00Hom Nath Bhattrai163,784.00240,625.0076,841.00Hukum Bahadur Singh8,470.008479,317.00Impression (Flex Print)59,141.5059,141.50Indira Bhatta132,896.00418,622.00285,726.00Kariya Dhami (Contractor)4,298.004,298.00Kathmandu Media112,124.00112,124.00Krishna Br Dulal/Buddha Harsa Nursary6,922.146,922.140Krishna Kumar Shrestha500,000.00500,000.00Kushal Scientifics Traders147,896.0080,021.0067,875.00Lakshya Enterprises200,000.00200,000.00M.K. Store (Rojan Shrestha)36,820.0036,820.000Mansur Alam [Furniture Mistri]23,000.0023,000.000Medi Science Nepal P Ltd [Lab met Suppliers]55,000.0055,000.00Mercantile Communication Pvt. Ltd.72,320.0072,320.00Milan Maharjan (Canteen)649,235.00479,409.00169,826.00Min Prasad Acharya /Local Soap(Suppliers)12,720.0012,720.00Mira Ojha520,585.5037,917.00558,502.50Mohammad Aalam (MD. Alam Bhai)20,000.0020,000.00Namaste Books Center18,649.0018,649.00Nepal Sahitya Kendra3,656.003,656.00Nepal Sports Forum15,000.0015,000.00New B. R. Enterprises (Colour)6,358.006,358.00New Muskan Enterprises(Suppliers)31,580.0031,580.000New Satya Naraya Photocopy/ Damodar22,665.0048,422.0071,087.00Nishan Group International (Guards Suppliers)156,420.00109,920.0046,500.00Offseat Press Services P Ltd. (Three Star Printing94,519.00120,295.00214,814.00Pachali Bhairab Greel (Dil Bahadur/Jai GurudevGree89,067.0078,925.0010,142.00Paramount Enterprises Pvt. Ltd.2,550.992,550.990Paxi Glass Fiber1,000.001,000.000Pinacal Publication Pvt. Ltd.3,150.003,150.000Prime Trading Concern5,000.005,000.000Purna Prasad Lamichhane (Hom Nath Dawadi)722,469.00722,469.00Ram Bhandars Cattering96,500.0096,500.000Ram Mati Shrestha44,000.0012,000.0056,000.00Ram Saran Parajuli (Suppliers)21,200.0021,200.000Ramesh Rimal (+2 Teacher)15,334.0015,334.000Real Mount Everest Beverage Pvt. Ltd.46,590.0046,590.00Roshan Jaiswal (Paintor)115,000.00299,000.00184,000.00Rupa Pradhan(LBAHS)170,000.00170,000.00Sagar Infosys3,000.003,000.000Sanu Maharjan (Almunium)40,000.0065,000.0025,000.00Sapana Multi Purpose(Media ) P.Ltd.191,548.00191,548.00Satyal Publication P Ltd.3,560.003,560.000Saurav Dev Bhatta33,275.0029,225.0062,500.00Sharma Scientific Suppliers134,427.0081,252.0053,175.00Siddhi Trading Concern3,600.003,600.000Siddhibar Printing Press14,000.0014,000.000Sports Points34,769.0015,611.0019,158.00Star Office International(Supplier)2,500.002,500.00Subodh Uniform(Dress Suppliers)1,400,650.00114,400.001,515,050.00Supriem Scientific [Science lab mat Suppliers]134,592.00134,592.00Tara Br. Mato (Suppliers)9,800.009,800.000Times Creation159,283.00865,583.00706,300.00Utsarga Prakashan (Rajdhani Daily)53,079.003,250.0056,329.00Valley Educational Enterprises p.Ltd. (Dress)30,800.0080,800.0050,000.00Xclusive Minds Pvt. Ltd. (Web Site )1,250.0014,000.0012,750.00Sub Total3,542,510.505,665,135.136,613,977.634,826,705.00335,352.00Group Total61,324,162.3618,725,084.9780,049,247.33 Grand Total:61,324,162.3661,324,162.36155,039,748.15155,039,748.15216,363,910.51216,363,910.51

Trial 68.69Trinity International CollegeDillibazar Hieght, KathmanduTrial BalanceDate:2011/07/17 To 2012/07/15 ADDate:2068/04/01 To 2069/03/31 VSOpeningCurrentBalanceCodeGroupSub GroupAccountDr. AmountCr. AmountDr. AmountCr. AmountDr. AmountCr. Amount100Income100IncomeAdmission Fee11,703,073.0011,703,073.00Annual Fee34,570,000.0034,570,000.00Bus Fee5,015,700.005,015,700.00Hostel Fee12,181,500.0012,181,500.00Interest Income3,827,164.983,827,164.98Laboratory Fee15,464,000.0015,464,000.00Misc - Income2,240,316.002,240,316.00Reg. & Examination Fee7,278,905.007,278,905.00Tuition Fee75,642,177.0075,642,177.00Sub Total167,922,835.98167,922,835.98Group Total0167,922,835.98167,922,835.98200Expenses200ExpensesAdvertisement2,605,402.002,605,402.00Audit220,000.00220,000.00Bank Charge & Commission21,708.1421,708.14Business Promotion Expenses2,454,070.002,454,070.00Cleaning & Sanitation Expenses.1,088,239.001,088,239.00Communication679,184.00679,184.00Convinance102,600.00102,600.00Depreciation5,343,938.755,343,938.75Donation & Charity529,950.00529,950.00Electric & Fittings214,270.00214,270.00Examination Expenses.1,074,331.201,074,331.20Fine & Penalties205,195.00205,195.00Generator Running expenses .302,976.00302,976.00HSEB Registration & Affilaction Charge2,712,050.002,712,050.00Hostel Expenses6,173,412.006,173,412.00Incentive & Remuneration275,541.00275,541.00Insurance Expenses208,441.13208,441.13Interest on Loan3,901,173.253,901,173.25Left Students Fee Refund821,855.00821,855.00Magzine & News Paper79,623.0079,623.00Medical Expenses .52,848.0052,848.00Membership & Renewal Charge5,000.005,000.00Misc- Expenses1,312,813.001,312,813.00Office Expenses533,511.00533,511.00Postal & Courier67,620.0067,620.00Printing & Stationery627,705.00627,705.00Provident Fund Contribution Expenses536,970.00536,970.00Publication & Printing Expenses3,485,789.003,485,789.00Refreshment & Hospitality1,176,537.001,176,537.00Registration & Affilation Expenses5,082,270.005,082,270.00Rent (Hostel)4,431,150.004,431,150.00Rent (Land & Building)11,863,364.0011,863,364.00Repair & Maintenance892,370.00892,370.00Scholarship19,261,498.0019,261,498.00Security Charge (Expenses)678,585.00678,585.00Students Welfear Expenses.814,249.00814,249.00Teaching Materials971,974.00971,974.00Vehical Running / Bus Fuel3,447,642.003,447,642.00Wages40,035.0040,035.00Water & Electricity606,593.00606,593.00Workshop & Seminar1,841,296.001,841,296.00Sub Total86,743,778.4786,743,778.47Staff Salary & AllowanceAdministrative Staff Salary13,040,107.4713,040,107.47Teaching Staff Salary33,388,016.6933,388,016.69Sub Total46,428,124.1646,428,124.16Group Total0133,171,902.63133,171,902.63300Assets300.1Current AssetsFixed Deposit NMB Bank F0322757C01650,000.00650,000.00Goma Devi Bhattarai (House Owner Deposit)500,000.00500,000.00HSEB Fixed Deposit (Everest Bank)400,000.00400,000.00Indira Bhatta House Owner Deposit500,000.00500,000.00NCC Fixed Deposit FB201171F01(AA)400,000.00400,000.00Telephone & Others Deposit3,000.003,000.00Sub Total2,453,000.002,453,000.00300.2Fixed AssetsBasket Ball Court, Trust Shed & Other Construction5,841,807.211,014,314.116,856,121.32Computer1,176,802.1563,845.161,112,956.99Electric Items275,656.5219,430.20295,086.72Furniture & Fixture3,689,565.341,540,235.955,229,801.29Hostel Furniture759,147.62151,672.51607,475.11Hostel Mise Assets.571,748.7512,552.61559,196.14Kitchen Utencil7,558.342,719.1610,277.50Land36,612,000.0036,612,000.00Library Books929,282.9762,666.54866,616.43Misc- Assets506,175.77121,467.46384,708.31Office Equipment1,326,815.05260,609.851,587,424.90System & Networking Assets.255,823.8847,355.12208,468.76Teaching Equipment818,005.2935,813.06782,192.23Vehical (College Bus)4,846,188.801,077,673.445,923,862.24Sub Total57,616,577.693,914,982.71495,372.4661,036,187.94Cash & BankCash in Hand253,353.35294,749.62548,102.97Everest Bank [TIHSS A/C No 023 - 5200382]10,000.0010,000.00K. Multiplex Co-operative Nepal Ltd [Ac-04000s79]15,893.58369.2216,262.80Machhapuchhare Bank-068134016817,558.00786,180.0031,378.00NCC Bank7,383.724297,812.72NIBL A/C No 012-491400056,563.2764,823.25121,386.52NIC Bank101,329.9458,087.4043,242.54NMB Bank (A/C No 00100002401B)29,807,175.901,357,066.9831,164,242.88NMB Bank (A/C No 00100002511 B)150,901.00188,481.00339,382.00Prime Bank Limited (01800142CA)28,457,505.0028,457,505.00RBB , Teku (C . 1390)411,858.91219,767.31192,091.60Sub Total31,632,017.6730,363,424.071,064,034.7160,931,407.03Sundry DebitorsAdvance Tax201,400.391,621,178.281,822,578.67Students Fee Receivable6,839,691.003,438,064.0010,277,755.00Students Misc Receivable141,600.00141,600.00Sub Total7,041,091.395,059,242.28141,600.0011,958,733.67Group Total98,742,686.7537,636,641.89136,379,328.64400Liabilities400Liabilities400.1Reserve & Surplus18,878,568.1418,878,568.14Sub Total18,878,568.1418,878,568.14400.2Liabilities1% Educational Service Charge136,070.00174,280.00310,350.00Advance Income (Fee)30,786,813.007,935,073.0038,721,886.00Hier Purchase Loan (Vehical from RBB Teku)2,320,314.66895,873.481,424,441.18Hire Purchase Loan (NMB Bank, Babarmahal)1,507,413.301,406,908.792,914,322.09NMB Bank (Loan A/C 00100000133 B)25,300,000.006,000,000.0019,300,000.00Refundable Deposit of Students1,858,000.001,148,000.003,006,000.00TDS Payable of Suppliers16,500.0016,500.00TDS of Teaching Staffs307,222.84307,222.84Sub Total61,908,610.966,895,873.4810,987,984.6366,000,722.11Share Holders4Ajit Lama876,250.00876,250.004Ambir Thapa876,250.00876,250.004Bijuli Prasad Rana876,250.00876,250.004Dambar Singh Ayer876,250.00876,250.004Dinesh Kattel876,250.00876,250.004Divya Bajracharya876,250.00876,250.004Indra Prasad Subedi876,250.00876,250.004Krishna Chandra Paudel876,250.00876,250.004Nirmal Adhikari876,250.00876,250.004Shiva Prasad Subedi876,250.00876,250.004Umesh Thapa8,762,500.008,762,500.00Sub Total17,525,000.0017,525,000.00400.2.1Payable SalaryAjit Lama [Advane ]62,160.00270,960.00208,800.00Ambir Thapa (Loan & Advance )5,600.00232,240.00237,840.00Ananta Krishna Sharma19,718.6519,718.650Anil Giri (Teacher)4,455.004,455.00Anil Lama (Bus Helper)3,349.003,349.000Anju Majhi (Staff)4,455.004,455.00Anwar Khan2,780.8631,537.0034,317.86Arjun Bahadur Budathoki10,331.005,247.005,084.00Aswin Karki98,517.0098,517.00Balaram Khadka (A Level )35,000.0035,000.00Basanta Khatri ( A Level Teacher)9,207.009,207.00Bibhaya Poudel (Staffs)24,315.0024,315.00Bijay Raj Tandukar (Staff)1,779.001,779.00Bijuli P Rana (Loan & Advance)121,700.00280,100.00158,400.00Binda Adhakari4,378.001,692.002,686.00Binu Bhattarai7,755.007,755.00Birendra Kumar Rauniyar2,000.002,000.000Bishnu Prasad Gyawali (A Level)2,000.002,000.00Buddhi Man Rai (Driver)3,000.003,000.00Dambar Sing Air (Loan & Advance)54,956.0054,956.00Daya Ram Shrestha (Staff)24,300.0024,300.00Deepak Pudasainee(BBS)10,000.0010,000.00Devi Ram Pandey5,000.005,000.0010,000.00Dibya Bajracharya (Adv)97,250.00262,450.00165,200.00Dil Kumari Kunwar (Hostel Helper)4,092.008214,913.00Dilip Daula [Staff]3,545.005784,123.00Dinesh Kattel (Salary & Advance)125,355.0079,777.00205,132.00Dinesh Tamang (Staff)6,138.006,138.00Gopal Neupane (Teacher)20,000.0020,000.000Govinda Luintel (+2 Teacher)5,000.005,000.00Hom Bahadur Bhujel (Office Boy)5,717.005,717.000Indra Prasad Subedi (Adv)24,550.0030,850.0055,400.00Kabita Subba (Staffs)17,820.0017,820.000Kiran Adhikari (BBS Teacher)18,840.001,610.0017,230.00Kishor Kattel (Staff)9,207.009,207.00Krishna Chandra Paudyal(adv)38,202.00257,966.00219,764.00Krishna Paudel (+2 Teacher)2,227.502,227.500Krishna Pd. Dhakal2,500.005003,000.00Krishna Raj Shrestha (Computer)9,652.009,652.000Lava Sundar Shrestha (System Admn)3,600.003,600.00Manisha Acharya7,854.007,854.000Manoj Baishya [cricket coach]5005000Monika Timilsina (+2 Teacher)5,000.005,000.00Nabin Bhattrai/ Not Prasad6,500.0024,000.0030,500.00Narayan Poudel (+2 Teacher)3,600.003,600.00Nim Prasad Khatiwada [ Security Incharg]15,000.0050014,500.00Niraj Sirish (BBS Teacher)4,845.004,845.000Nirmal Adhikari (Adv)155,700.00125,600.0030,100.00Nischal Lama (Staffs)9,652.009,652.000Om Baral (Lab Staff)1,500.005,000.003,500.00Padam Bahadur Thapa (Staff)65,732.0032,277.0033,455.00Pradip Bhujel (Dun Bahadur)4,603.004,603.000Prakash Subedi6,750.006,750.00Radhika Gautam (Kitchen)6,572.006,572.00Raj Kumari Chaudhary3,484.671,834.005,318.67Rajan Tamang (Office Boy)5,435.67631.674,804.00Rajendra Maharjan (Driver)145,000.00145,000.00Rajesh Kumar Shah (Computer)10,659.0010,659.000Ram Kaji Budhathoki (Staffs)3,000.003,000.00Ramesh Adhikari (Bus)6265,512.006,138.00Ramesh Dawadi (Staffs)7,623.007,623.000Ramesh Shrestha (Office Boy)5,445.005,445.00Rameshwor Shrestha (Driver)7,840.007,840.00Rishi Ram Paudel (Teacher)1,800.001,800.00Salary Payable Admin Staffs384,208.14139,344.21523,552.35Salary Payable Teaching Staff (B.B.S.)76,748.00719.577,467.50Salary Payable Teaching Staffs (+2)1,313,658.62424,219.081,737,877.70Sanatan Nayak4,092.001,227.005,319.00Sangawati Kunwar (Hostel Helper)4,092.008214,913.00Shankar Aryal (+2 Teacher)3,600.003,600.00Shiva P Subedi [Advance ]52,650.00105,250.0052,600.00Sudarshan Karki [staff]34,334.001,936.0032,398.00Sujan Tamang (Staff)5,626.005,626.000Suman Tamang (Staff)6,138.006,138.00Surendra Gurung (BUS A)22,390.0029,300.0051,690.00Suresh Maharjan (Staff)1,000.001,000.00Tarun Kumar Lal (A Level Teacher)18,480.880.8818,480.00Uddav K C (Hostel Staffs)7,425.007,425.000Ukesh Shrestha (Computer)8,848.008,848.000Umesh Thapa (Advance)2,110,341.00126,654.002,236,995.00Vinita Kharel60,931.6860,931.68Sub Total2,497,257.512,592,413.162,359,788.05694,551.441,570,080.96400.2.2Sundry CreditorsAaja ko Sikshya weekly6,187.006,187.00Adarsha Paints &Chemicals83,302.0083,302.00Apolo Export & Import14,905.0036,925.0051,830.00Arja Stores90,100.0090,100.00Bagmati Sweets80,000.0080,000.00Bazaar International [Magazine Suppliers]6,400.006,400.00Bhrikuti Publication [Samaya Monthly]7,010.007,010.00Bhumi Raj Acharya187,000.00187,000.00Biggi Iron/Krishna Furniture24,810.00503,624.00478,814.00Bijaya Chandra Sharma [Suppliers]27,949.0027,949.00Bikram Deupal (Cleaner)52,000.0019,000.0071,000.00Binda Aryal66,150.008,850.0075,000.00CAN Info Tech150,000.00150,000.00Chandrama Media14,600.0010,430.0025,030.00College Readers/Magazine15,000.0015,000.00D & B Scientific Consern [Supplier]35,161.0019,285.0054,446.00D & R Traders (Suppliers)169,779.00169,779.00Dedicate Media P Ltd504,392.00292,237.00212,155.00Dhurba Bhatta1,791.00274,335.00272,544.00Dipendra Ray (Canteen)306,525.00306,525.000Dipika Enterprises (Suppliers)80,036.0080,036.00Drishti Weekly5,000.005,000.00Eastern Moters Pvt. Ltd.50,000.00598,291.00648,291.00Ekta Books Distributors P Ltd.25,122.0025,122.000Gehendra Nath Adhikari839,714.0061,100.00900,814.00Global Exposition & Management Service Pvt. Ltd.84,000.0084,000.000Goma Devi Bhattarai (Block C)3,000,000.002,850,000.00150,000.00Group 4 Security P Ltd.100,434.00100,434.00Gyatri International Pvt. Ltd (Dhanu Kathat)326,858.00326,858.00Hamro Hastakala Bikri Bhandar4,500.0075,795.0080,295.00Himal Media P Ltd.39,550.0015,000.0024,550.00Himal Technologies Pvt. Ltd22,000.0022,000.00Hom Nath Bhattrai76,841.0033,917.00110,758.00Hukum Bahadur Singh9,317.0093010,247.00Impression (Flex Print)59,141.5059,141.50Indira Bhatta285,726.0021,427.00307,153.00Kamana Copy Udyogh6,309.006,309.00Kariya Dhami (Contractor)4,298.004,298.00Kathmandu Media112,124.00112,124.000Krishna Kumar Shrestha500,000.00500,000.00Kushal Scientifics Traders67,875.0067,875.000Lakshya Enterprises200,000.00200,000.00Medi Science Nepal P Ltd [Lab met Suppliers]55,000.0055,000.00Mercantile Communication Pvt. Ltd.72,320.0027,120.0045,200.00Midas Technology P Ltd.15,000.0015,000.00Milan Maharjan (Canteen)169,826.0084,400.0085,426.00Min Prasad Acharya /Local Soap(Suppliers)12,720.0012,720.000Mira Ojha558,502.5040,763.00599,265.50Mohammad Aalam (MD. Alam Bhai)20,000.00206,000.00226,000.00Namaste Books Center18,649.008,760.009,889.00Nepal Sahitya Kendra3,656.003,656.00Nepal Sports Forum15,000.0015,000.00New B. R. Enterprises (Colour)6,358.006,358.000New Business Age (Abhiyan Dainek)13,815.0013,815.00New Satya Naraya Photocopy/ Damodar71,087.004,038.0067,049.00Nikunja Impex19,000.0019,000.00Nishan Group International (Guards Suppliers)46,500.002,220.0044,280.00Offseat Press Services P Ltd. (Three Star Printing214,814.00180,407.0034,407.00Pachali Bhairab Greel (Dil Bahadur/Jai GurudevGree10,142.0057,115.0067,257.00Purna Prasad Lamichhane (Hom Nath Dawadi)722,469.00472,228.00250,241.00Raj Kumar Parajuli (Best Cafeteria & Khaja Ghar)258,871.00258,871.00Ram Mati Shrestha56,000.0056,000.00Real Mount Everest Beverage Pvt. Ltd.46,590.0046,590.000Roshan Jaiswal (Paintor)184,000.00280,000.0096,000.00Rupa Pradhan(LBAHS)170,000.00170,000.00Sangrila Spring(Him Deep Traders)42,354.0042,354.00Sanu Maharjan (Almunium)25,000.0025,000.00Sapana Multi Purpose(Media ) P.Ltd.191,548.00191,548.00Saurav Dev Bhatta62,500.004,375.0066,875.00Sharma Scientific Suppliers53,175.0055,435.00108,610.00Sports Points19,158.0019,158.000Star Office International(Supplier)2,500.002,500.00Subodh Uniform(Dress Suppliers)1,515,050.001,515,050.00Supriem Scientific [Science lab mat Suppliers]134,592.00134,592.00Times Creation706,300.00190,693.00896,993.00Utsarga Prakashan (Rajdhani Daily)56,329.0015,000.0041,329.00Valley Educational Enterprises p.Ltd. (Dress)50,000.0050,000.000Xaviers International College400,000.00400,000.00Xclusive Minds Pvt. Ltd. (Web Site )12,750.0093,750.0081,000.00Xeon International33,477.0033,477.00Sub Total5,954,560.506,289,912.504,188,787.004,647,621.00794,186.00Group Total98,742,686.752,885,708.54101,628,395.29 Grand Total:98,742,686.7598,742,686.75170,808,544.52170,808,544.52269,551,231.27269,551,231.27

Trial 69.70Trinity International CollegeDillibazar Hieght, KathmanduTrial BalanceDate:2012/07/16 To 2013/07/15 ADDate:2069/04/01 To 2070/03/31 VSOpeningCurrentBalanceCodeGroupSub GroupAccountDr. AmountCr. AmountDr. AmountCr. AmountDr. AmountCr. Amount100Income100IncomeAdmission Fee16,298,000.0016,298,000.00Annual Fee42,554,000.0042,554,000.00Bus Fee8,141,800.008,141,800.00Hostel Fee14,419,300.0014,419,300.00Interest Income2,166,087.682,166,087.68Laboratory Fee22,059,000.0022,059,000.00Misc - Income2,134,405.002,134,405.00Tuition Fee94,787,300.0094,787,300.00Sub Total202,559,892.68202,559,892.68Group Total0202,559,892.68202,559,892.68200Expenses200ExpensesAdvertisement2,594,472.002,594,472.00Audit210,000.00210,000.00Bank Charge & Commission157,450.63157,450.63Business Promotion Expenses4,537,732.004,537,732.00Cleaning & Sanitation Expenses.68,874.0068,874.00Communication788,671.00788,671.00Convinance5,460.005,460.00Depreciation5,191,073.165,191,073.16Donation & Charity855,600.00855,600.00Electric & Fittings140,973.00140,973.00Examination Expenses.1,633,036.001,633,036.00Fine & Penalties438,507.00438,507.00Generator Running expenses .239,283.00239,283.00HSEB Registration & Affilaction Charge2,606,240.002,606,240.00Hostel Expenses6,773,460.006,773,460.00Insurance Expenses311,839.21311,839.21Interest on Loan2,701,318.702,701,318.70Left Students Fee Refund408,619.00408,619.00Magzine & News Paper93,777.0093,777.00Medical Expenses .48,546.0048,546.00Misc- Expenses1,093,815.001,093,815.00Office Expenses569,220.00569,220.00Postal & Courier52,935.0052,935.00Printing & Stationery658,162.50658,162.50Provident Fund Contribution Expenses647,524.00647,524.00Publication & Printing Expenses2,111,432.502,111,432.50Refreshment & Hospitality1,370,162.001,370,162.00Registration & Affilation Expenses6,743,770.006,743,770.00Rent (Hostel)4,560,375.004,560,375.00Rent (Land & Building)12,786,868.0012,786,868.00Repair & Maintenance816,287.00816,287.00Scholarship22,441,837.0022,441,837.00Security Charge (Expenses)1,800.001,800.00Students Welfear Expenses.2,553,045.002,553,045.00Teaching Materials961,397.00961,397.00Travelling Expenses65,023.0065,023.00Vehical Running / Bus Fuel5,413,130.005,413,130.00Wages8,700.008,700.00Water & Electricity874,028.00874,028.00Workshop & Seminar1,476,758.001,476,758.00Sub Total95,011,200.7095,011,200.70Staff Salary & AllowanceAdministrative Staff Salary14,698,736.0014,698,736.00Teaching Staff Salary41,009,113.3341,009,113.33Sub Total55,707,849.3355,707,849.33Group Total0150,719,050.03150,719,050.03300Assets300.1Current AssetsCentury Commercial Bank (Fixed Deposit )33,770,000.0033,770,000.00Fixed Deposit NMB Bank F0322757C01650,000.00650,000.00Goma Devi Bhattarai (House Owner Deposit)500,000.00500,000.00HSEB Fixed Deposit (Everest Bank)400,000.00400,000.00Indira Bhatta House Owner Deposit500,000.00500,000.00NCC Fixed Deposit FB201171F01(AA)400,000.00400,000.00Telephone & Others Deposit3,000.003,000.00Sub Total2,453,000.0033,770,000.0036,223,000.00300.2Fixed AssetsBasket Ball Court, Trust Shed & Other Construction6,856,121.321,165,097.778,021,219.09Computer1,112,956.9944,045.601,068,911.39Electric Items295,086.7255,356.57350,443.29Furniture & Fixture5,229,801.29710,880.064,518,921.23Hostel Furniture607,475.111,124.25608,599.36Hostel Mise Assets.559,196.1430,599.63589,795.77Kitchen Utencil10,277.50821.889,455.62Land36,612,000.0036,612,000.00Library Books866,616.43112,116.57978,733.00Misc- Assets384,708.3196,177.08288,531.23Office Equipment1,587,424.90222,442.141,364,982.76System & Networking Assets.208,468.7652,117.19156,351.57Teaching Equipment782,192.2346,595.55735,596.68Vehical (College Bus)5,923,862.243,382,027.559,305,889.79Sub Total61,036,187.944,746,322.341,173,079.5064,609,430.78Cash & BankCash in Hand548,102.973,870,761.004,418,863.97Century Commercial Bank (001-1482 CA) TIC22,001,000.0022,001,000.00Century Commercial Bank(001-1445CA) HSS2,237.002,237.00Everest Bank [TIHSS A/C No 023 - 5200382]10,000.0021,037.2731,037.27K. Multiplex Co-operative Nepal Ltd [Ac-04000s79]16,262.801,271.6417,534.44Machhapuchhare Bank-06813401631,378.0046,804.0078,182.00NCC Bank7,812.72312.928,125.64NIBL A/C No 012-4914000121,386.52111,386.5210,000.00NIBL A/C No 01201020256766168,104.86168,104.86NIC Bank43,242.54152,987.03196,229.57NMB Bank (A/C No 00100002401B)31,164,242.8820,464,887.2410,699,355.64NMB Bank (A/C No 00100002511 B)339,382.00339,382.000NMB Bank (A/C No 00100004731 B)97,996.0097,996.00Prime Bank Limited (01800142CA)28,457,505.003,908,445.5432,365,950.54Prime Bank Limited (Engineering A/C 394 CA)10,000.0010,000.00RBB , Teku (C . 1390)192,091.60266,329.89458,421.49Sub Total60,931,407.0330,547,287.1520,915,655.7670,563,038.42Sundry DebitorsAdvance Tax1,822,578.672,726,335.144,548,913.81Medini College242,868.00242,868.00Students Fee Receivable10,277,755.002,843,469.0013,121,224.00Students Misc Receivable141,600.0014,280.00155,880.00Trinity Engineering College2,882,656.002,882,656.00Triratna College239,868.00239,868.00Vertex College45,841.0045,841.00Sub Total12,100,333.67141,600.008,981,037.1414,280.0020,925,490.81Group Total136,379,328.6455,941,631.37192,320,960.01400Liabilities400Liabilities400.1Reserve & Surplus53,629,501.4953,629,501.49Sub Total53,629,501.4953,629,501.49400.2Liabilities1% Educational Service Charge310,350.0092,238.00218,112.00Admin Staffs TDS Payable193,635.45193,635.45Advance Income (Fee)38,721,886.006,417,695.0045,139,581.00Hier Purchase Loan (Vehical from RBB Teku)1,424,441.18999,542.71424,898.47Hire Purchase Loan (NMB Bank, Babarmahal)2,914,322.09570,456.242,343,865.85NMB Bank (Loan A/C 00100000133 B)19,300,000.006,000,000.0013,300,000.00400.2.3Previous Surplus/(Loss)15,475,000.0015,475,000.00Refundable Deposit of Students3,006,000.00480,500.003,486,500.00TDS Payable of Suppliers16,500.00150,822.00134,322.00TDS of Teaching Staffs307,222.84421,309.84114,087.00Sub Total66,000,722.1123,903,004.246,898,195.0048,995,912.87Share Holders4Ajit Lama876,250.00773,750.001,650,000.004Ambir Thapa876,250.00773,750.001,650,000.004Bijuli Prasad Rana876,250.00773,750.001,650,000.004Dambar Singh Ayer876,250.00773,750.001,650,000.004Dinesh Kattel876,250.00773,750.001,650,000.004Divya Bajracharya876,250.00773,750.001,650,000.004Indra Prasad Subedi876,250.00773,750.001,650,000.004Krishna Chandra Paudel876,250.00773,750.001,650,000.004Nirmal Adhikari876,250.00773,750.001,650,000.004Shiva Prasad Subedi876,250.00773,750.001,650,000.004Umesh Thapa8,762,500.007,737,500.0016,500,000.00Sub Total17,525,000.0015,475,000.0033,000,000.00400.2.1Payable SalaryAdhi Raj Raut (Staff)3,291.003,291.00Ajit Lama [Advane ]208,800.0034,470.00174,330.00Amala Shrestha [Teacher]6,270.006,270.00Ambir Thapa (Loan & Advance )237,840.00237,204.00475,044.00Anil Giri (Teacher)4,455.004,455.000Anju Majhi (Staff)4,455.005785,033.00Anwar Khan34,317.8641,046.006,728.14Arjun Bahadur Budathoki5,084.0014,512.009,428.00Aswin Karki98,517.0098,517.00Babu Tamang (Staff)3,138.003,138.00Badri Pokhrel (+2 Teacher)13,034.0013,034.00Bal Krishna Sharma(Teaching Staff)21,880.0021,880.00Balaram Khadka (A Level )35,000.0035,000.000Basanta Khatri ( A Level Teacher)9,207.009,207.000Bhagwati Magar (Staff)3,435.003,435.00Bhakta Bahadur Thapa (Satff)7,672.007,672.00Bibhaya Poudel (Staffs)24,315.0024,315.00Bijay Raj Tandukar (Staff)1,779.0040,000.0038,221.00Bijuli P Rana (Loan & Advance)158,400.0093,800.00252,200.00Binda Adhakari2,686.003,150.005,836.00Binu Bhattarai7,755.007,755.000Bishnu Prasad Gyawali (A Level)2,000.002,000.000Buddhi Man Rai (Driver)3,000.002,500.00500Chandre Tamang (Bus Staff)3,138.003,138.00Chet Ram Adhikari ( Staff)5,000.005,000.00Dambar Sing Air (Loan & Advance)54,956.0054,956.00Daya Ram Shrestha (Staff)24,300.0096125,261.00Deepak Pudasainee(BBS)10,000.0010,000.000Devi Ram Pandey10,000.0010,000.00Dibya Bajracharya (Adv)165,200.00216,600.0051,400.00Dil Kumari Kunwar (Hostel Helper)4,913.004345,347.00Dilip Daula [Staff]4,123.005844,707.00Dinesh Kattel (Salary & Advance)205,132.00101,115.00306,247.00Dinesh Tamang (Staff)6,138.006,138.000Govinda Luintel (+2 Teacher)5,000.005,000.00Gyanendra Kumar Shrestha (Raju) (Staff)2,870.002,870.00Indra Bahadur Thapa(Teaching Staff)33,660.0033,660.00Indra Prasad Subedi (Adv)55,400.001,800.0057,200.00Kanchan Sharma (Teacher)18,371.0018,371.00Kiran Adhikari (BBS Teacher)17,230.0011,365.005,865.00Kishor Kattel (Staff)9,207.009,207.000Krishna Bhattarai (Teacher)9,335.009,335.00Krishna Chandra Paudyal(adv)219,764.0089,611.00309,375.00Krishna Khatri (Staff)740740Krishna Pd. Dhakal3,000.003,500.00500Lava Sundar Shrestha (System Admn)3,600.003,600.000Leela Bahadur Thapa Magar (Staff)1,464.001,464.00Manoj Baishya [cricket coach]1,000.001,000.00Monika Timilsina (+2 Teacher)5,000.005,000.000Nabin Bhattrai/ Not Prasad30,500.0061,765.0092,265.00Narayan Poudel (+2 Teacher)3,600.003,600.000Narendra Singh Thagunna (Staff)9,000.009,000.00Nim Prasad Khatiwada [ Security Incharg]14,500.0050015,000.00Nirmal Adhikari (Adv)30,100.00363,200.00393,300.00Om Baral (Lab Staff)3,500.007002,800.00Padam Bahadur Thapa (Staff)33,455.003,180.0030,275.00Prakash Subedi6,750.006,750.000Pramesh Subedi (A Level Teacher)17,311.0017,311.00Prem Sundar Hona (Basket Ball Coach)5,500.005,500.00Radhika Gautam (Kitchen)6,572.006,572.000Raj Kumari Chaudhary5,318.67473.335,792.00Rajan Tamang (Bus Staff)5,638.005,638.00Rajan Tamang (Office Boy)4,804.004275,231.00Rajendra Maharjan (Driver)145,000.0024,750.00120,250.00Ram Kaji Budhathoki (Staffs)3,000.003,000.00Ramesh Adhikari (Bus)6,138.0010,218.004,080.00Ramesh Shrestha (Office Boy)5,445.005,445.000Rameshwor Shrestha (Driver)7,840.0012,500.004,660.00Resmi Raj Bashyal[+2Teacher]16,147.0016,147.00Rishi Ram Paudel (Teacher)1,800.001,800.000Rom Kanta Sapkota (+2 Teacher)10,494.0010,494.00Sajit Chandra Shakya15,275.0015,275.00Salary Payable Admin Staffs523,552.3525,409.15498,143.20Salary Payable Teaching Staff (B.B.S.)77,467.5031,322.50108,790.00Salary Payable Teaching Staffs (+2)1,737,877.7079,307.281,817,184.98Sanatan Nayak5,319.001,023.006,342.00Sangawati Kunwar (Hostel Helper)4,913.004345,347.00Sanjay Lohani (Teacher)3,293.003,293.00Santosh Shrestha (Staff)6,138.006,138.00Shankar Aryal (+2 Teacher)3,600.003,600.000Shila Kanta Lal Karna (+2 Teacher)9,000.009,000.00Shiva P Subedi [Advance ]52,600.00167,200.00219,800.00Sudarshan Karki [staff]32,398.0032,398.00Sujan Tamang (Staff)1,500.001,500.00Sukram Tamang (Bus Helper)3,500.003,500.00Suman Tamang (Staff)6,138.002,979.003,159.00Surendra Gurung (BUS A)51,690.0035,170.0086,860.00Suresh Maharjan (Staff)1,000.001,000.000Tarun Kumar Lal (A Level Teacher)18,480.0010,843.007,637.00Tika Prasad Ghimire (Teacher)10,000.0010,000.00Uddav K C (Hostel Staffs)5,000.005,000.00Umesh Thapa (Advance)2,236,995.002,236,995.000Vinita Kharel60,931.6860,931.68Sub Total4,165,969.862,595,888.901,019,031.153,315,818.11726,706.00400.2.2Sundry CreditorsAaja ko Sikshya weekly6,187.006,187.00Adarsha Paints &Chemicals83,302.0054,044.0029,258.00Apolo Export & Import51,830.0051,830.000Arja Stores90,100.0023,556.0066,544.00Bagmati Sweets80,000.004,400.0084,400.00Bazaar International [Magazine Suppliers]6,400.006,400.000Bhrikuti Publication [Samaya Monthly]7,010.007,010.00Bhumi Raj Acharya187,000.0021,500.00165,500.00Biggi Iron/Krishna Furniture478,814.00600,000.00121,186.00Bijaya Chandra Sharma [Suppliers]27,949.0027,949.00Bikram Deupal (Cleaner)71,000.0021,841.0092,841.00Binda Aryal75,000.005,624.0080,624.00CAN Info Tech150,000.00150,000.00Chandrama Media25,030.0041,900.0066,930.00College Readers/Magazine15,000.0015,000.00D & B Scientific Consern [Supplier]54,446.0040,000.0014,446.00D & R Traders (Suppliers)169,779.00169,779.00Dedicate Media P Ltd212,155.0036,003.00176,152.00Dhurba Bhatta272,544.0026,526.00246,018.00Dipika Enterprises (Suppliers)80,036.0080,036.00Drishti Weekly5,000.005,000.00Eastern Moters Pvt. Ltd.648,291.002,320,313.001,672,022.00Ekta Books Distributors P Ltd.34,540.0034,540.00Gehendra Nath Adhikari900,814.0065,672.00966,486.00Goma Devi Bhattarai (Block C)150,000.00850,000.001,000,000.00Group 4 Security P Ltd.100,434.00100,434.00Gyatri International Pvt. Ltd (Dhanu Kathat)326,858.00289,150.00616,008.00HISAN (Creditor)264,396.00264,396.00Hamro Hastakala Bikri Bhandar80,295.0076,045.004,250.00Himal Media P Ltd.24,550.0024,550.000Himal Technologies Pvt. Ltd22,000.0022,000.00Hom Nath Bhattrai110,758.0067,200.00177,958.00Hukum Bahadur Singh10,247.0030,654.0040,901.00Impression (Flex Print)59,141.5059,141.50Indira Bhatta307,153.00476,095.00168,942.00Jay Shankar Brick Sales Centre81,200.0081,200.00Kamana Copy Udyogh6,309.00429,200.00422,891.00Kariya Dhami (Contractor)4,298.004,298.00Koirala Sound and Lights40,000.0040,000.00Krishna Kumar Shrestha500,000.00500,000.00Lakshya Enterprises200,000.00200,000.00Manoj Adhikari (Mistri)20,000.0020,000.00Medi Science Nepal P Ltd [Lab met Suppliers]55,000.0055,000.00Mercantile Communication Pvt. Ltd.45,200.0090,400.00135,600.00Midas Technology P Ltd.15,000.0015,000.00Milan Maharjan (Canteen)85,426.0085,426.00Mira Ojha599,265.50712,735.00113,469.50Mohammad Aalam (MD. Alam Bhai)226,000.00226,000.000NIMS Institute10,000.0010,000.00Namaste Books Center9,889.009,889.000Nepal Sahitya Kendra3,656.003,656.00Nepal Sports Forum15,000.0015,000.00New Business Age (Abhiyan Dainek)13,815.0013,815.000New K S Interprises121,660.00121,660.00New Satya Naraya Photocopy/ Damodar67,049.0039,237.0027,812.00Nikunja Impex19,000.0019,000.000Nishan Group International (Guards Suppliers)44,280.0078,531.00122,811.00Offseat Press Services P Ltd. (Three Star Printing34,407.009,717.0024,690.00Pachali Bhairab Greel (Dil Bahadur/Jai GurudevGree67,257.0030,700.0097,957.00Purna Prasad Lamichhane (Hom Nath Dawadi)250,241.00247,100.003,141.00Raj Kumar Parajuli (Best Cafeteria & Khaja Ghar)258,871.00213,226.00472,097.00Raluka Devi Nirman Sewa241,520.00241,520.00Ram Mati Shrestha56,000.0014,000.0070,000.00Ramesh Rimal (+2 Teacher)6,659.006,659.00Rays Ready Made Udyogh449,991.00449,991.00Roshan Jaiswal (Paintor)96,000.00227,673.00131,673.00Rupa Pradhan(LBAHS)170,000.00170,000.00Sangrila Spring(Him Deep Traders)42,354.0038,464.003,890.00Sanu Maharjan (Almunium)25,000.0025,000.00Sapana Multi Purpose(Media ) P.Ltd.191,548.00191,548.00Saurav Dev Bhatta66,875.0074,281.007,406.00Sharma Scientific Suppliers108,610.0031,658.00140,268.00Star Office International(Supplier)2,500.002,500.00Subodh Uniform(Dress Suppliers)1,515,050.001,515,050.00Sumedha Khadya Suppliers92,970.0092,970.00Super Cafeteria (Radha Karki)635,599.00635,599.00Supriem Scientific [Science lab mat Suppliers]134,592.00134,592.00Times Creation896,993.00753,545.00143,448.00Tribhigana Sub Remitance & Inv. Pvt. Ltd.23,512.0023,512.00Utsarga