Thursday, September 7, 2023

नेपालमा लेखा लेखा प्रणालीको विकासक्रम (Government Accounting Sytem)

The government accounting system largely depends upon the volume of financial transactions and the rules and provisions of the government. In the Nepalese context, in the past, there were not many financial transactions and the government was not accountable to the people to show the position of public funds.

Government accounting in Nepal can be traced back to the Lichhavi period. It was first introduced in Nepal in the Lichhavi period to record the revenues and expenditures of the government. In the Lichhavi period, there was a certain form of accounting to record financial transactions. In this period government revenues were collected from trust, tax, and custom duty and expenditures were made for war, renovation, and construction of temples. When trade and industry further developed in the Malla period, the sources of government revenue were increased. The revenues were collected from trust, tax, customs, and trade. The expenditures were made for war, renovation, and construction of temples. The accounting system remained in the same state as in the Lichhavi period. When the number of financial transactions increased during the Shah Period, it was necessary to originate the systematic accounting system. As a result, in 1871 B.S, a book called Laldhadda was introduced to record revenues and administrative expenses of the government. In 1879, another book of accounts was introduced for recording details about the land and its revenues. These two books of accounts were important steps in the history of accounting in Nepal.

After a long gap, an office Kitabkhana was established in 1925 B.S. for recording the salary paid to the employees of government offices, which is still in practice. In 1936 B.S., an important contribution was made by Kharidar Gunawanta, a senior professional who propounded Syaha Sresta Pranali which was used to present a real picture of government revenues and expenditures. After the restoration of democracy in 2007 B.S., the government became more responsible towards the people and financial administration. As a result, the budgeting system was started in 2008 B.S. Under the constitution of 2015 B. S. of Nepal, on 2016 Ashadh 16, the Auditor General was appointed as the constitutional body. In the Nepalese context, in the past, there were not many financial transactions and the government was not accountable to the people to show the position of public funds. Government accounting in Nepal can be traced back to the Lichhavi period. It was first introduced in Nepal in the Lichhavi period to record the revenues and expenditures of the government. In the Lichhavi period, there was a certain form of accounting to record financial transactions. In this period government revenues were collected from trust, tax, and custom duty and expenditures were made for war, renovation, and construction of temples. When trade and industry further developed in the Malla period, the sources of government revenue were increased. The revenues were collected from trust, tax, customs, and trade. The expenditures were made for war, renovation, and construction of temples. The accounting system remained in the same state as in the Lichhavi period. When the number of financial transactions increased in the Shah Period, it was necessary to originate the systematic accounting system. As a result, in 1871 B.S, a book called Laldhadda was introduced to record revenues and administrative expenses of the government. In 1879, another book of accounts was introduced for recording details about the land and its revenues. These two books of accounts were important steps in the history of accounting in Nepal. After a long gap, an office Kitabkhana was established in 1925 B.S. for recording the salary paid to the employees of government offices, which is still in practice. In 1936 B.S., an important contribution was made by Kharidar Gunawanta, a senior professional who propounded Syaha Sresta Pranali which was used to present a real picture of government revenues and expenditures. After the restoration of democracy in 2007 B.S., the government became more responsible towards the people and financial administration. As a result, the budgeting system was started in 2008 B.S. Under the constitution of 2015 B. S. of Nepal, on 2016 Ashadh 16, the Auditor General was appointed as a constitutional body.

The main objective of the appointment of the Auditor General was to maintain systematic accounting and avoid fraud and misappropriation of government funds. To maintain uniformity in financial administration Procedural rule for government fund expenditure in 2016 was passed and enacted in 2016 B.S. As a result, Bhuktani Sresta Pranali was introduced in 2017 B.S. Bhuktani Sresta Pranali also became unsuitable and unable to maintain the systematic record of revenues and expenditures of government offices. As a result, the new accounting system based on a double-entry bookkeeping system was introduced in 2018 B.S. It has a systematic and scientific system that has been followed by the government of Nepal since the fiscal year 2019/20 B.S. and it is still in practice in Nepalese government offices.

Types of Accounting Systems used in Nepal

There were various types of accounting systems used in Nepal before introducing the New Accounting System. Some of the accounting systems used in Nepal were as follows:

Wasil Banki Sresta Pranali: Wasil Banki Sresta Pranali was a simple statement based on a single entry system, which was used to record revenues and expenditures of government offices. It was used to record incomes on one page and expenditures on other pages. The accounts were closed at the end of the fiscal year or after the completion of the job. This system was unscientific and impracticable because financial transactions were not classified and analyzed into different heads.

Syaha Sresta Pranali: In the process of historical development of the government accounting system in Nepal, Syaha Sresta Pranali was introduced by Kharidar Gunwanta in 1936 B.S. It was in practice up to 2022/023 B.S. This system was more scientific than Wasil Banki Sresta Pranali. Various types of books, that were used under Syaha Sresta Pranali, are as follows:

Syaha: Syaha was the primary record of financial transactions like journal vouchers. It was used as the first step by Syaha Sresta Pranali to record the incomes and expenditures of government offices. Syaha was prepared in a shape by providing a number of columns for incomes and expenses. A leaf was folded into different creases according to the requirement. It was divided into two parts. The right-hand side was used to record expenditures and the left-hand side was used to record incomes. Nagadi, Jinsi, and Dharauti Syaha were used in practice.

Awarje: Awarje was familiar with the ledger. It was to keep the record of financial transactions in a classified manner according to the heads of income and expenditures. It facilitated the similar nature of transactions under a single heading.

Dhapot: Dhapot was a final statement, which was used to report revenues and expenses in summary form to present the real position of the public fund on a given date. It was similar to the balance sheet.

Form Sresta Pranali: When the number of financial transactions of the government offices became voluminous, Syaha Sresta Pranali became unable to fulfill the requirement. As a result, Form Sresta Pranali was introduced in 1968 BS especially to record the land revenue of Terai and the city area of the Kingdom of Nepal. Different types of 51 forms were used in practice to record the financial transactions and hence it was called Form Sresta Pranali.

Bhuktani Sresta Pranali: Bhuktani Sresta Pranali was developed in 2017 B.S. to maintain the systematic record of revenues and expenditure of government offices according to the budget heads. It was based on a double-entry bookkeeping system, which classified the government offices into the central level and operating level for the systematic recording of public funds.

sources:kullabs.com/classes/subjects/units/lessons/notes/note-detail/538


Sunday, September 3, 2023

 SOIL EROSION IN NEPAL: A SEVERE PROBLEM WITH MANY CAUSES

29 Oct 2022

 

Nepal is vulnerable to soil erosion for a number of reasons. First, the country is located in a region of high rainfall and severe floods, which can lead to massive amounts of soil being washed away. Second, the Himalayan mountains are constantly eroding, and the resulting sediment is often deposited in Nepal, leading to further soil loss. Third, deforestation is a major problem in Nepal, and the loss of trees can lead to increased soil erosion. Finally, the country’s steep topography makes it particularly vulnerable to landslides, which can also cause extensive soil loss.

Mulching, cover cropping, contour farming, strip crop, and conservation agriculture practices are examples of erosion-resistant strategies. Land degradation is a major policy concern in Nepal, with three- and five-year plans in place.

In Nepal, 40% of soils have low organic matter (OM), 23% have low phosphorus (P), 18% have low potassium (K), and 67% have acidic soils, according to 15.

It is a very specialized field of research in Nepal. There are several types of soil discovered in Nepal so far, including alluvial soils, lacustrine soils, rocky soils, and mountain soils. The Terai region is home to a variety of alluvial soils, while the river basins are home to a variety of alluvial soils. This alluvial soil is extremely fertile in nature because it is made up of materials deposited by rivers.

Deforestation of agriculture is the most common cause of soil erosion. Due to a growing population, as well as increasing demand for commodities such as coffee, soybean, palm oil, and wheat, agricultural land is being cleared.

What Makes Fields Vulnerable To Soil Erosion?

https://forstpics.forestrynepal.org/1667007403668.jpgCredit: Blue & Green Tomorrow

There are many factors that can make fields vulnerable to soil erosion. One is the type of soil present. Soils that are high in clay content are more likely to erode than those that are sandier. Another factor is the amount of vegetation present. Fields that are heavily forested are less likely to experience erosion than those that have been cleared of trees and other plants. Finally, the slope of the land is also a factor. Steep slopes are more likely to experience erosion than those that are more gradual.

The process of soil erosion affects all landforms. It is common for erosion to be gradual and undetected, or to become severe at an alarming rate. This Fact sheet describes the causes and effects of wind and water erosion on agricultural land. The ability of a soil to resist erosion, in other words, how well a soil can resist erosion based on its physical characteristics. Sand, sandy loam, and very fine sand soils, as well as silt and fine sand, are less porous to erosion. Surface water runoff occurs when there is excess water on a slope that cannot be absorbed by the soil. Consolidating small fields into larger ones can result in longer slope lengths with more erosion potential.

If the soil lacks or very little vegetative cover for plants or crop residues, it is more likely to erode. Raindrop impact and splash are avoided by covering the soil with plants and residue, which slows the flow of runoff water. To explain how soil moves in raindrop splash and runoff water, we use the term sheeter erosion. There may be erosion at the bottom of a slope or in low-lying areas. Dillingering rill erosion, also known as gabion erosion, is an advanced stage of erosion where channel surfaces erode. Each year, many Ontario farms lose a lot of topsoil and subsoil as a result of gully erosion. It refers to the process of undercutting, scouring, and slumping natural drainageways over time.

Problems with bank erosion can occur due to a variety of factors, including poor construction practices, inadequate maintenance, livestock access and crop spacing that is too close to a bank. Bank erosion is the direct cause of loss of productive farmland, undermining of structures, and the removal of lanes, roads, and fence rows. It is common for wind to blow through long, unsheltered, smooth soil surfaces. The movement of soil particles is determined by their size as well as the strength of the wind, which influences suspension, saltation, and surface creep. Wind can propel soil particles through a lack of windbreaks (trees, shrubs, crop residue). In general, hill country and knolls are the most exposed areas. Arable land is frequently demineralized and thus cannot provide food for the growing plants.

A cover crop with an adequate network of living windbreaks is the most effective vegetative cover. This is accomplished in conjunction with good management of residue and good crop selection. The process of moving soil from one location to another via a downslope is referred to as upslope erosion. The rate and magnitude of soil erosion caused by tillage are determined by a number of factors. Lifting and moving equipment, on the other hand, tends to move more dirt. Deep tilling disturbs a larger area of the soil, while faster tilling moves it further. When changing crop rotation or adjusting tillage practices will not be enough to stop erosion on a field, it may be necessary to implement a combination of measures or take drastic action. The plowing of contour areas, strip-cropping, and terracing are examples of these. Structural controls must be included as part of the overall solution if the situation is more serious.

Global soil erosion is a problem that affects all countries. The process takes place in the natural world, in the form of water, ice, wind, and gravity. Archaeologists believe that soil erosion has caused the loss of fertile land to floods and water pollution, among other things. Furthermore, soil erosion degrades ecosystem functions, increases hydrogeological risk factors such as landslides and floods, exacerbates biodiversity loss, harms urban infrastructure, and, in some cases, displaces people. Water, ice, wind, and gravity are the most common causes of soil erosion, and these are all equally destructive. The consequences of soil erosion are global, and they affect all humans. Agricultural productivity is reduced, ecosystem functions are degraded, hydrogeological risk increases, biodiversity loss occurs, urban infrastructure is damaged, and human populations are displaced as a result of soil erosion. The problem of soil erosion is a global issue that must be addressed in order to improve the quality of life for all.

The Most Common Causes Of Field Erosion

The erosion of fields can result in a variety of issues for farmers, including the loss of topsoil, erosion of water resources, and the introduction of harmful pollutants into the environment.
A recent study found that heavy rain is the most common cause of soil erosion in the United States. Aside from poor geography, deforestation, and drought, a number of other factors contribute to soil erosion.
The survey respondents were asked to rate the most important causes of soil erosion on a scale of 1 to 5 based on the importance of the issue. Heavy rains are thought to be the most frequently caused by erosion.
The soil that has the most medium (silt)-sized particles is most at risk of erosion. When soils are clay or sandy, erosion is less likely. The combined length, grade, and quality of the ground (rough or smooth) all contribute to erodibility.
Farmers may encounter a variety of issues as a result of erosion. Topsoil loss can result in the erosion of water resources and the introduction of harmful pollutants to the environment. Farmers can take steps to avoid soil erosion by becoming better acquainted with the causes.

 

How Is The Status Of Nepal In Soil Erosion?

https://forstpics.forestrynepal.org/1667007408421.pngSource: MDPI

Nepal’s situation is even worse because two-thirds of its total land area is highly fragile and prone to soil erosion. Topsoil loss from sloping terraces has been reported to be as high as 87 tonnes per hectare per year. When the topsoil is lost, the bottom is also destroyed.

Our economy and environment rely heavily on soil. Alluvial soil, sandy gravel soil, lacustrine soil, rocky soil, mountain soil, and peaty or marsh soil are just a few examples of soil types. It can be found in Tarai and river basins. It is well suited to supporting large numbers of people because it is fertile. The soil of India is divided into eight deposits. The following categories describe soils: alluvial, black, red, laterite, desert or arid, forest, mountain, peaty, or marsh, and saline or alkaline. These soils were formed by the sediments that were deposited by the rivers. Their range of chemical properties is also impressive.

Soil Erosion In Nepal

One of the country’s most pressing environmental and development concerns is soil erosion. In Nepal, a large amount of rainfall causes soil erosion, with the loss of soil and its ability to retain water being the main cause of this. The Middle Mountains have historically been the most vulnerable region to water erosion due to steep topography, anomalous climatic conditions, and intensive human activity. In order to address soil erosion, the Nepalese government has enacted a number of policies and initiatives, including the 1996 Soil Erosion Control Act, which establishes a government agency to address soil erosion; and the 2006 Soil Conservation and Development Authority (SCDA) Act, which establishes a government agency to address Furthermore, the government has implemented a number of soil erosion control projects, including the Soil Conservation and Development Project of the Department of Agriculture, the Watershed Development Project of the Department of Forests, and the Forest Development Project of the Department of Livestock. Despite the country’s efforts, soil erosion remains a significant problem, and the government must continue enacting and implementing policies and projects to address it.

What Region Of Nepal Is Soil Erosion?

https://forstpics.forestrynepal.org/1667007413023.jpgCredit: pathshalanepal.com

Because of the fragile geology of Nepal’s Middle Mountains, steep topography, unusually anomalous climatic conditions, and intensive human activity, the Middle Mountains have become one of the country’s most vulnerable regions to water erosion.

Terai is an important region in Nepal because of its fertile soil and its ability to improve the country’s agricultural and water resources. The Terai region is characterized by alluvial and coarse-textured soil, with a decrease in the Terai and hill area’s forest cover between 1978 and 1979, as well as a decrease between 1990 and 1991. When water or wind hits the soil, it softens and removes soil particles, causing it to deteriorate. The erosion and surface runoff of soils have caused severe problems in the world, as erosion and surface runoff degrade soils and cause water quality problems. The Terai region of Nepal is a fertile region, but it is also prone to erosion and degradation. The region is in danger of being harmed by water and wind, and the government must work to protect it.

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