Evolution of nepal Accounting system ( Accounting system of nepal government)

In Nepal ,the origin of government accounting system may be traced back Lichen period.At that period some sorts of record keeping regarding revenues and expenditures of the government had maintained.As the source of government incomes and expenditures were limited.the then government never felt the need of on elaborated accounting system in the country.During this regime.voluntary labor tax (shramadan) and property or kind tax(jinsikar) collected form the public .were the prime sources of government  revenue.At that period.government expenditures were also limited .construction of temples and renovation of old one.performance of religious works or allocation and arrangement of war more or less the same.government. In malls regime also.the government expenditures were or less the same.however the government explored and added some new sources of revenue.notably custom duty and  business tax.