Exam guide · 8 min read

The SEE Commerce Papers: Pattern, Grid and Strategy

Two elective papers make up the commerce/management side of the SEE: Accountancy (कार्यालय सञ्चालन तथा लेखा) and Economics (अर्थशास्त्र). Both are scored out of 100, of which 75 marks are the written paper and 25 marks the internal or practical assessment. Both use exactly the same written pattern, and both reward the same thing: a student who knows the definitions, can fill in a table correctly, and can write an answer in the shape the examiner expects. This chapter sets out the pattern, the mark distribution taken from the CDC specification grids, and the order in which to attempt the paper.

What this book is

This is a question bank, not a textbook. Every question in it is an original practice question written to the official pattern; none is claimed to have appeared in any year's paper. Every answer is worked out in full. Use it after you have studied the chapter, never instead of studying it.

1.1 The written paper: full marks, time and pattern

Accountancy Economics
Full marks (written) 75 75
Internal / practical 25 25
Time 3 hours 3 hours
Very short answer questions 11 11
Short answer questions 8 8
Long answer questions 3 3
Total questions 22 22
Subject code SEE-ACC (विषय कोड १०४) SEE-ECO

Group A — Very short answer, 11 × 1 = 11 marks. Eleven questions, all compulsory, one mark each, drawn from every unit of the syllabus. The answer is a definition, a name, a code, a formula, a single figure, or a one-line journal voucher. Time to allow: about 15 minutes.

Group B — Short answer, 8 × 5 = 40 marks. Eight questions, all compulsory, five marks each. In Accountancy these are usually explanations, comparisons, format descriptions and short numericals; in Economics they are explanations of a theory or a phenomenon, and small numericals. Time to allow: about 90 minutes — the largest single block of marks in the paper.

Group C — Long answer, 3 × 8 = 24 marks. Three questions, eight marks each, with an alternative offered for one of them. In Accountancy one of the three is a full numerical — a final-accounts problem, a bank cash book or a statement of expenditure — and a theoretical question is offered as its alternative. In Economics, Group C carries a long theoretical question, usually with a numerical part. Time to allow: about 60 minutes.

The last 15 minutes are for checking. Go back to Group A and make sure every one-line answer is in the exact terms the syllabus uses.

1.2 The unit-wise mark distribution

The CDC specification grids also fix how many questions are set from each unit and how many marks those questions carry. The teaching hours below are the reliable measure of a unit's weight, and the pattern of the paper is fixed: 11 questions of 1 mark, 8 of 5 marks and 3 of 8 marks.

Accountancy (कार्यालय सञ्चालन र लेखा), कक्षा १० — 96 teaching hours, 75 marks

Unit Working hours What the grid sets from it
1. Office management and procedure 10 Group A and Group B; a Group B question is always drawn from this unit
2. Bank, insurance and financial institutions 10 Group A and Group B
3. Introduction to tax 4 Group A, and a Group B question on tax, PAN or VAT
4. Business accounting 5 Group A and Group B
5. Bank reconciliation statement 5 Group B or Group C, numerical
6. Accounting errors 5 Group B, numerical, with an alternative offered
7. Final account 10 Group C numerical
8. System of government accounting 7 Group A and Group B
9. Revenue accounting 3 Group A, and the revenue statement
10. Accounting of government expenditure 12 Group B or Group C numerical, with an alternative offered
11. Store accounting 4 Group A and Group B
12. Fund accounting and retention 8 Group B; a Group B question is always drawn from this unit
13. Internal control and auditing 4 Group A and Group B; a Group B question is always drawn from this unit
14. Agencies involved in government accounting 4 Group A and Group B; a Group B question is always drawn from this unit
15. Information technology in office and accounting 5 Group A and Group B
Total 96 22 questions, 75 marks

Economics (अर्थशास्त्र), कक्षा १० — 96 teaching hours, 75 marks

Unit Working hours Share of the 75 marks
1. Basic concepts and allocation of resources 12 9
2. Microeconomics 30 24
3. Macroeconomics 12 9
4. Development economics 8 6
5. Nepal's economy 15 12
6. Quantitative methods 19 15
Total 96 75

Read the two tables as instructions. In Accountancy, units 5, 6, 7, 10 and 12 carry 40 of the 96 teaching hours and are almost entirely numerical. In Economics, units 2 and 6 carry 49 of the 96 hours and 39 of the 75 marks, and unit 6 is pure arithmetic. A student who masters the calculations and the standard lists will pass both papers comfortably; a student who only reads the theory will not.

1.3 How to attempt the paper

  1. Read the whole paper first, for three minutes. Mark the questions you can answer at once and the ones you must think about. Choose your optional question in Group C at this stage, not at the last minute.
  2. Attempt Group A first, in order. Eleven one-mark answers are 11 marks in fifteen minutes. Write one line each; do not write a paragraph for a one-mark question.
  3. Group B next — it carries 40 marks. Spend about eleven minutes on each of the eight questions. A five-mark answer is five or six sentences, or a table of five or six rows, or a definition with four points. Not more.
  4. Group C last, with a fresh mind for the numerical. Choose the numerical if you have practised it; choose the theoretical alternative only if you have not.
  5. Take the questions in the paper's own order within each group if you are unsure, and number every answer exactly as the question is numbered.
  6. In every numerical answer: write the formula, make the table, show the working line by line, keep the columns straight, and write the unit (Rs., units, marks, per cent) after every figure. In Accountancy, write the narration in brackets after every journal voucher — it carries a mark.
  7. Never leave a question blank. In a one-mark question, a correct term without explanation earns the mark. In a five-mark question, four correct points out of five earn four marks.
The mistakes that cost the most marks

Accountancy. Forgetting the second effect of an adjustment in the final accounts. Recording the gross salary in the bank cash book instead of the net. Treating a budget release as revenue. Passing a rectifying entry and forgetting to say whether the trial balance will agree. Mixing up average revenue with marginal revenue (that is Economics, but the confusion is the same). Economics. Confusing economic growth with economic development. Getting the shares of output and of employment the wrong way round for agriculture. Writing "the balance of trade" when the question asks for "the balance of payments". In statistics, using the upper limit of the class instead of the mid-value, and using the cumulative frequency including the median class instead of the one before it. Both papers. Answering the question you wish had been asked. Read the instruction word: define means one line; explain means reasons; distinguish means two columns; state means a list; compute means show the working.

1.4 A revision plan that fits the grid

  1. Ten days before: finish the textbook chapter by chapter, using the worked examples in this book's companion volumes (NEBians Accountancy Grade 10 and NEBians Economics Grade 10) for the calculations.
  2. Seven days before: do the unit-wise Group A bank (chapters 2 and 6 of this book) once, and mark every question you got wrong onto a single sheet of paper. That sheet is your revision syllabus for the last week.
  3. Five days before: do the Group B banks (chapters 3 and 6), writing the answers out in full rather than reading them.
  4. Three days before: do the numerical banks (chapters 4 and 7) against the clock, then check the arithmetic. In Accountancy do at least three final accounts, three bank reconciliation statements, three rectification sets and two bank cash books.
  5. One day before: read the two model sets (chapters 5 and 7), answer Group A and Group B of each in writing, and read the Group C answers rather than writing them out.
  6. On the morning of the paper: read only your own one-sheet list of mistakes, and the pattern table above.
The paper in one box

Group A 11 × 1 = 11 — one line each, 15 minutes. Group B 8 × 5 = 40 — the biggest block, 90 minutes. Group C 3 × 8 = 24 — the numerical first, 60 minutes. 22 questions, 75 marks, 3 hours, all compulsory. In Accountancy: formula, table, working, narration, unit. In Economics: define, explain, two columns, compute, state the result.