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Rajaswa Sewa & Lekha Sewa (Revenue & Account Group) — Practice Quiz

By sushil / August 29, 2026

Test your knowledge of Nepal’s Rajaswa Sewa (Revenue) and Lekha Sewa (Account) civil service groups — covering basic accounting, government revenue concepts, and the Lok Sewa Aayog recruitment process for Kharidar and Nayab Subba level posts.

Rajaswa Sewa & Lekha Sewa (Revenue & Account Group) — Practice Quiz

10 questions · 15 minute time limit

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Within Nepalu2019s civil service structure, what is the primary function of the Rajaswa Sewa (Revenue Service)? Revenue collection and administration of taxes and customs Judicial administration and court management Foreign diplomatic representation School curriculum design

What is the main responsibility of officials working under the Lekha Sewa (Account Group)? Government accounting, budgeting, and maintenance of financial records Recruiting new civil servants Managing national parks and forests Issuing citizenship certificates

In the double-entry system of bookkeeping used in government and business accounts, every transaction is recorded in at least how many accounts? One Two Three Four

In accounting, a u201cledgeru201d is best described as: A book of original entry where transactions are first recorded in chronological order A book where transactions already recorded in the journal are classified and posted account-wise A document used only for recording cash sales A report prepared solely for tax authorities

A trial balance is prepared mainly to: Check that the total of debit balances equals the total of credit balances in the ledger Calculate an employeeu2019s annual salary Determine the exact amount of tax owed Serve as a replacement for the annual budget

Nepalu2019s government fiscal year (aarthik varsha) currently runs from: Baishakh 1 to Chaitra end Shrawan 1 to Ashadh end January 1 to December 31 Kartik 1 to Ashwin end

Value Added Tax (VAT) in Nepal is an indirect tax that is ultimately meant to be borne by: The manufacturer alone The government itself The final consumer of the goods or services Only foreign companies operating in Nepal

Which statement best describes how individual income tax is generally structured in Nepal? It is charged at a single flat rate for every individual regardless of income It is charged on a progressive basis, so higher levels of income are generally taxed at higher rates It applies only to income earned from outside Nepal Individuals are exempt, and only companies pay income tax

Customs duty, a major source of government revenue in Nepal, is levied on: Goods imported into or exported out of the country Salaries paid to civil servants Interest earned on bank deposits Ownership of agricultural land

Which of the following best describes the recruitment process the Lok Sewa Aayog uses for Kharidar and Nayab Subba level posts, including those under Rajaswa Sewa and Lekha Sewa? Only an interview, with no written examination A written examination stage followed by an interview for candidates who qualify Selection based purely on school-leaving marks, without any exam A physical fitness test followed by a group discussion only

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