History of Accounting in Nepal | Accounting | Management Notes
The concept of Accounting was started in Nepal during the Lichchhavi Period. At that period, Revenues were collected from various sources as well as expenditures were also made on various activities.
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During the Malla period, along with the above mentioned revenue sources, revenues were also collected from customs and trade.
During the Eighteen Century (18th Century) , for the purpose of recording Government revenue and expenditures, book called “Laldaddha” was brought into the use.