NEA Syllabus Level 5 Download Prasasan Prabidhik Lekha Account Syllabus

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Contents
What Is the NEA Syllabus Level 5 Assistant Level Exam?NEA Assistant Level Exam Structure: OverviewPhase 1: Written Examination (200 Marks)Paper 1 — General Knowledge, Mathematics, and Computer (100 Marks)Paper 2 — Service-Related Detailed Knowledge (100 Marks)Phase 2: Interview / Oral Examination (30 Marks)Detailed Syllabus: Paper 1 — General Knowledge, Mathematics & Computer1. General Knowledge (70 Marks: 40 MCQ + 6 Short Answer)NEA Level 5 Syllabus Service Administration, Group/Subgroup: Accounting/Accounting First and Second Paper SyllabusNEA Syllabus Service Administration, Group/Subgroup: Administration/Administration First and Second Certificate SyllabusNEA Level 5 Supervisor Technical Prabidhik Service: Technician, Group: Mechanical First and Second Certificate SyllabusNEA Level 5 Electrical: Service Technician, Group/Subgroup: Electrical/Electronics First and Second Certificate SyllabusNEA Level 5 Civil Survey Service: Technical, Group/Subgroup: Civil/Survey First and Second Certificate Syllabus2. Mathematics (25 Marks: 5 MCQ + 4 Short Answer)3. Computer Knowledge (5 Marks: 5 MCQ)Detailed Syllabus: Paper 2 — Service-Related KnowledgeSection A: Accounting and Financial Knowledge (50 Marks)1. Conceptual Framework of Accounting2. Financial Statements and Reporting3. Cost Accounting System4. Internal Control and Auditing5. Periodic Planning and Budgeting6. Office ManagementSection B: Legal Knowledge (50 Marks)7. Constitution of Nepal8. Nepal Electricity Authority Act, 20419. NEA Employee Service and Conditions Regulations (Current)10. Electricity Theft Control Act, 205811. Current Electricity Tariff Collection Regulations12. NEA Financial Administration Regulations (Current)13. Anti-Corruption Act, 205914. Income Tax Act, 205815. Retirement Fund Management16. Audit Act, 2075Important Exam Rules to RememberHow to Prepare for NEA Assistant Level Exam: Key TipsFor Paper 1:For Paper 2:General Strategy:Conclusion

What Is the NEA Syllabus Level 5 Assistant Level Exam?

NEA Assistant Level Exam Structure: Overview

PhaseTypeTotal MarksPass Marks
Phase 1Written Examination20040 per paper
Phase 2Interview (Oral)30

Phase 1: Written Examination (200 Marks)

Paper 1 — General Knowledge, Mathematics, and Computer (100 Marks)

This paper tests your general aptitude and is divided into two sections:

Section A: Objective MCQ (50 Questions × 1 Mark = 50 Marks)

  • Time: 45 minutes
  • Negative marking: 20% deduction per wrong answer
  • Answers must be written in Capital Letters (A, B, C, D) only
  • Calculators are not permitted

Section B: Short Answer Questions (10 Questions × 5 Marks = 50 Marks)

  • Time: 1 hour 15 minutes
  • Subject-specific short answer questions

Paper 2 — Service-Related Detailed Knowledge (100 Marks)

This paper is divided into two sections A and B, each worth 50 marks:

Section A — Subject-Specific Knowledge (50 Marks)

  • 6 Short Answer Questions × 5 Marks = 30 Marks
  • 2 Long Answer Questions × 10 Marks = 20 Marks

Section B — Legal Knowledge (50 Marks)

  • 6 Short Answer Questions × 5 Marks = 30 Marks
  • 2 Long Answer Questions × 10 Marks = 20 Marks

Total Time for Paper 2: 2 hours 30 minutes

Phase 2: Interview / Oral Examination (30 Marks)

Only candidates who pass the written examination are called for the interview round. The interview tests communication skills, personality, and subject knowledge in an oral format.

Detailed Syllabus: Paper 1 — General Knowledge, Mathematics & Computer

1. General Knowledge (70 Marks: 40 MCQ + 6 Short Answer)

The general knowledge section covers a broad range of topics related to Nepal:

1.1 Geography and Socioeconomic Activities of Nepal

  • Types and characteristics of terrain and topography
  • Climate and weather patterns in Nepal
  • Rivers, lakes, minerals, transportation, electricity, education, and health

1.2 History of Nepal

  • Kirat period, Malla period, and key events of modern Nepali history

1.3 Social and Cultural Aspects

  • Customs, traditions, religions, ethnicity, languages, culture, art, literature, and music

1.4 Sustainable Development, Environment, and Climate Change

  • Causes of environmental pollution and climate change
  • Nepal’s policies for environmental control and climate change management

1.5 Population, Employment, Human Development, and Poverty in Nepal

  • Demographic indicators and human development index context

1.6 Economic Development of Nepal

  • Agriculture, industry, trade, tourism, human resources, energy, and information technology

1.7 Water Resources, Solar Energy, Wind Energy, and Hydropower Development

  • Special focus on Nepal Electricity Authority (NEA) background and activities

1.8 International Relations and Organizations

  • United Nations and its agencies
  • SAARC (South Asian Association for Regional Cooperation)

1.9 Current National and International Affairs

  • Recent events in Nepal and globally

NEA Level 5 Syllabus Service Administration, Group/Subgroup: Accounting/Accounting First and Second Paper Syllabus

NEA Syllabus Service Administration, Group/Subgroup: Administration/Administration First and Second Certificate Syllabus

NEA Level 5 Supervisor Technical Prabidhik Service: Technician, Group: Mechanical First and Second Certificate Syllabus

NEA Level 5 Electrical: Service Technician, Group/Subgroup: Electrical/Electronics First and Second Certificate Syllabus

NEA Level 5 Civil Survey Service: Technical, Group/Subgroup: Civil/Survey First and Second Certificate Syllabus

2. Mathematics (25 Marks: 5 MCQ + 4 Short Answer)

The mathematics section covers fundamental arithmetic:

  • Percentage
  • Fractions and Decimals
  • Ratio and Proportion
  • Average
  • Profit and Loss
  • Simple and Compound Interest
  • Number Series / Sequences
  • Unitary Method (Ekaik Niyam)

3. Computer Knowledge (5 Marks: 5 MCQ)

Basic computer literacy covering:

  • Word Processing (MS Word)
  • Spreadsheet (MS Excel)
  • Presentation (MS PowerPoint)
  • Internet basics and usage

Detailed Syllabus: Paper 2 — Service-Related Knowledge

Section A: Accounting and Financial Knowledge (50 Marks)

This section is specifically relevant to candidates applying for the Lekhpal (Accountant) and Storekeeper posts.

1. Conceptual Framework of Accounting

  • GAAP — Generally Accepted Accounting Principles
  • Basic Accounting Concepts and Terminologies
  • Accounting Process:
    • Source documents
    • Recording transactions (journal entries)
    • Double-entry bookkeeping: meaning, objectives, and basis (Cash, Accrual, and Mixed/Hybrid)
    • Accounting equation
    • Journal entries for Assets, Liabilities, Capital, Income, and Expenses
    • Capital vs Revenue income and expenditure concepts
    • Cash Book, Petty Cash Book, and Bank Reconciliation
    • Types of accounting errors and their rectification
    • Trial Balance: meaning, preparation methods, errors, and rectification
    • Depreciation: meaning, importance, methods, and accounting treatment

2. Financial Statements and Reporting

  • Annual Report: meaning, objectives, and components
  • Financial Statements: meaning and objectives
    • Income Statement / Profit & Loss Account
    • Statement of Retained Earnings
    • Balance Sheet
    • Cash Flow Statement

3. Cost Accounting System

  • Meaning, objectives, and importance of cost accounting
  • Difference between cost accounting and financial accounting
  • Meaning and classification of cost
  • Public Procurement Management: meaning, importance, process/cycle, estimation, procurement planning and methods
  • Accounting for Material and Inventory Control:
    • Store keeping procedures
    • Inventory valuation methods: FIFO, LIFO, Simple Average, Weighted Average
  • Labour Cost Accounting: meaning, importance, wage payment methods, and labour cost control

4. Internal Control and Auditing

  • Internal Control: meaning and methods
  • Internal Auditing: meaning, importance, and objectives
  • Final Audit: meaning, importance, and audit reporting
  • Rectification of audit queries

5. Periodic Planning and Budgeting

  • Current Periodic Plan of Nepal (general knowledge)
  • Budget: meaning, importance, types, and budgeting process

6. Office Management

  • Operating corporate bank accounts, Cheque, Draft, Letter of Credit, Bank Guarantee, Performance Guarantee, Guarantee release
  • Tippani (Note) Writing: meaning, necessity, and framework
  • Filing and Indexing: meaning, importance, methods, and uses

This section tests candidates’ understanding of relevant laws, acts, regulations, and constitutional provisions.

7. Constitution of Nepal

  • Preamble
  • Directive principles: natural resource conservation, labour and employment policy, state obligations
  • Economic functions of Federal, Provincial, and Local governments
  • Auditor General
  • Rights of Federal, Provincial, and Local governments

8. Nepal Electricity Authority Act, 2041

  • Institutional registration and management
  • Duties, responsibilities, and powers
  • Audit of funds

9. NEA Employee Service and Conditions Regulations (Current)

10. Electricity Theft Control Act, 2058

11. Current Electricity Tariff Collection Regulations

12. NEA Financial Administration Regulations (Current)

  • Preliminary provisions
  • Central fund and account management
  • Budget release and expenditure management
  • Advance payments and advance clearance
  • Procurement methods and selection of procurement contracts
  • Tender/bid-related provisions
  • Other procurement provisions

13. Anti-Corruption Act, 2059

  • Offenses related to corruption and punishment provisions
  • Monitoring and oversight provisions

14. Income Tax Act, 2058

  • Calculation of income
  • Final withholding payments
  • Tax Deduction at Source (TDS) certificates, tax deduction details, and payment
  • Tax deduction at the time of contract payment
  • Tax deduction from employers

15. Retirement Fund Management

  • Employee Provident Fund (EPF) deductions and fund withdrawals
  • Citizen Investment Trust (CIT) deductions and refund provisions
  • NEA Leave Fund deductions and refunds

16. Audit Act, 2075

  • Principles of auditing
  • Provisions related to auditing of government-owned corporations
  • Office of the Auditor General: duties, responsibilities, and authority

Important Exam Rules to Remember

  1. The medium of the written exam may be Nepali, English, or both.
  2. Paper 1 and Paper 2 are held separately.
  3. For MCQ questions, 20% negative marking applies for wrong answers. No marks are deducted for unanswered questions.
  4. MCQ answers must be written in Capital Letters (A, B, C, D) only. Writing in small letters or using other symbols will invalidate the entire answer sheet.
  5. No calculators are allowed in the MCQ examination.
  6. For subjective questions, a single long question may have two or more parts or may ask for short notes.
  7. Separate answer booklets are provided for each section of Paper 2.
  8. Laws, acts, rules, and regulations amended or changed up to 3 months before the exam date are considered part of the syllabus.
  9. Only candidates who pass Phase 1 are eligible for Phase 2 (interview).
  10. Syllabus approval date: 2080/08/21 (Nepali calendar)

How to Prepare for NEA Assistant Level Exam: Key Tips

For Paper 1:

  • General Knowledge: Focus heavily on Nepal-specific topics — geography, history, current affairs, and especially NEA-related hydropower and electricity topics. Read newspapers daily for current affairs.
  • Mathematics: Practice percentage, ratio, profit-loss, and interest problems. Speed and accuracy matter for the MCQ section.
  • Computer: Revise basic MS Office skills and internet fundamentals.

For Paper 2:

  • Accounting: If you are from an accounting background, revise your core concepts — journal entries, trial balance, depreciation, and financial statements are frequently tested.
  • Legal Knowledge: Carefully study the Constitution of Nepal (relevant provisions), NEA Act 2041, Anti-Corruption Act, Income Tax Act, and the Audit Act 2075. Focus on specific sections and provisions.

General Strategy:

  • Attempt MCQs only when confident — negative marking can lower your score significantly.
  • Allocate time wisely between sections in Paper 2.
  • Practice previous years’ question papers if available.
  • Review NEA-specific regulations and current tariff structures.

Conclusion

The NEA Assistant Level (Level 5) exam is a comprehensive test that covers general knowledge, mathematics, computer literacy, accounting concepts, and a wide range of Nepali laws and regulations. Candidates aspiring for posts like Lekhpal (Accountant) and Storekeeper must prepare thoroughly across all areas.

Understanding the exam pattern and syllabus clearly is half the battle won. Use this guide as your roadmap, stay consistent with your preparation, and keep yourself updated with current affairs and recent legal amendments relevant to Nepal’s electricity sector.

Best of luck with your NEA exam preparation!

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