Bikash Bhandari, ACCA
ACCA Member · Senior Accountant · Lecturer

Practical accounting for exams, work, and better decisions

Free tools for PV/FV, SIP, EMI, depreciation, and B.S. dates — plus clear notes on IFRS, controls, and tax for ACCA & CA students and working professionals in Nepal.

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Exam Results

Nepal-wide rankings:

• 1st in Nepal — Advanced Taxation

• 3rd in Nepal — Financial Reporting

Based in Nepal ACCA Member 1st in Nepal — Adv. Taxation 3rd in Nepal — Financial Reporting Senior Accountant Academic Lecturer
Bikash Bhandari, ACCA

Clear numbers. Cleaner controls. Better exam answers.

ACCA member ranked 1st in Nepal in Advanced Taxation and 3rd in Financial Reporting. I work as a senior accountant, teach ACCA candidates, and publish practical tools and notes you can use immediately.

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What I Do

Three ways I help students, professionals, and businesses every day.

01

Corporate Accounting & Controls

Day-to-day accounting, cash-flow discipline, inventory controls, and cleaner month-end reporting for manufacturing and trading businesses.

02

ACCA Teaching

Audit, internal controls, and exam-focused coaching for ACCA candidates — theory tied to how it shows up in real client files.

03

Free Accounting Tools

PV/FV, SIP, EMI, depreciation (SLM & WDV), and B.S. ↔ A.D. conversion — built for Nepali students and finance teams.

Latest on the site

Major additions to the FA Study Hub, tools, and resources — updated when something new goes live.

Free Accounting Tools

PV/FV, EMI, depreciation, SIP, and Bikram Sambat dates — no signup required. · FA Study Hub → · For You 💗

Built for ACCA and CA students in Nepal and working accountants who need quick figures for loans (EMI), asset depreciation (SLM & WDV), investment planning (SIP), time value of money (PV/FV), and Bikram Sambat ↔ A.D. date conversion.

Depreciation ↗ Receivables ↗

Present Value / Future Value Calculator

Future Value
Rs. 161,051.00

Bikram Sambat ↔ A.D. Converter

Supports BS 2000–2090 (AD 1943–2034). Switch direction below.

Equivalent A.D. Date
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Loan EMI Calculator

Standard reducing-balance EMI used by banks in Nepal.

Monthly EMI
Rs. —
Total Payment: Rs. —
Total Interest: Rs. —

Depreciation Calculator

Straight Line (SLM) and Written Down Value (WDV) — with ACCA-style pro-rata or full-year acquisition policy.

Only the day and month matter (e.g. "31 December") — the year you pick doesn't affect the result. Leave blank to use clean 12-month periods from the purchase date instead.

Only affects the first period, and only when an accounting year end is set.

Annual Depreciation
Rs. —
Depreciable Amount: Rs. —
Book Value (Period 1 end): Rs. —

Depreciation Schedule

Period Depreciation Accumulated Depreciation Carrying Amount

Receivables & Allowance for Receivables

Receivables control account, irrecoverable debts, and allowance for receivables — ACCA FA/FR style.

Net Receivables (SFP)
Rs. —
Closing Receivables (gross): Rs. —
Closing Allowance for Receivables: Rs. —
Total P&L Charge (Receivables-related): Rs. —

Receivables Control Account

DebitCredit

Irrecoverable Debts Expense Account

DebitCredit

Allowance for Receivables Account

DebitCredit

Statement of Profit or Loss (extract)

Statement of Financial Position (extract)

SIP (Systematic Investment Plan) Calculator

Maturity Amount
Rs. 2,522,880
Invested Capital: Rs. 900,000
Estimated Wealth Gain: Rs. 1,622,880
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Latest from the Blog

Practical notes on controls, IFRS, and teaching accounting.

June 15, 2026 · Corporate Controls

Building SOPs That Actually Work in Manufacturing

Most financial risk in manufacturing isn't fraud — it's drift. Here's how a few practical SOPs close that gap before it becomes a year-end scramble.

Read the Post →
June 02, 2026 · IFRS / NFRS

IFRS 16 Leases: A Practical Guide

Almost every lease now shows up on the balance sheet. The concept is simple — the practical application is where teams get tripped up.

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May 24, 2026 · Teaching Notes

Bridging Tax Theory and Practice

Teaching Advanced Taxation, the hardest thing isn't the rules — it's helping students see how those rules play out with real client mess.

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View all posts
FAQ

ACCA, CA & Accounting — Common Questions

Straightforward answers to the questions I get asked most about accounting basics, ACCA, and CA.

Core Concepts of Accounting

? What is accountancy?

Accountancy is the systematic practice of recording, measuring, classifying, summarising, and communicating financial information about a business or organisation. It is both a profession and a discipline that underpins every financial decision made by businesses, governments, and individuals.

? What is the definition of accounting?

Accounting is the process of identifying, recording, and communicating the economic events of an organisation to interested users of the information.

Understanding ACCA

? What is ACCA?

ACCA stands for the Association of Chartered Certified Accountants. It awards the Chartered Certified Accountant designation globally.

Chartered Accountancy (CA)

? What is CA?

CA stands for Chartered Accountant. It is a professional designation awarded by country-specific accounting institutes.

ACCA vs CA

? Is ACCA better than CA?

Whether ACCA is "better" depends on your intended scope. ACCA offers immediate compliance access globally in 180+ countries, while CA functions heavily inside local jurisdictions.