June 21, 2026
| Title: | Accounting Operations, Financial Record Management, and Tax Compliance in Digital Enterprises: A Case Study on Financial Operation of Yoddha Lab Pvt. Ltd., Nepal |
| Author: | Silvana Pradhan |
| Advisor: | ดร.ศรีสุดา จงสิทธิผล – Dr. Srisuda Chongsithiphol |
| Degree: | Bachelor of Business Administration Program in Finance and Investment (International Program) |
| Major: | B.B.A. Finance and Investment (International Program) |
| Faculty: | Business Administration |
| Semester/Year: | 2/2568 (2025) |
Abstract
This report titled Accounting Operations, Financial Record Management, and Tax Compliance in Digital Enterprises: A Case Study on Financial Operation of Yoddha Lab Pvt. Ltd., Nepal, presents a comprehensive overview of the Co-operative Education experience undertaken at Yoddha Lab Private Limited as an Accounts Intern over a 16 week period. The primary objective of the internship was to bridge the gap between theoretical knowledge and practical application in accounting and financial management within a technology based small to medium sized enterprise (SME) in Nepal. The study highlights key activities, including recording financial transactions in Tally, performing bank reconciliations, managing petty cash, and supporting Value Added Tax (VAT) and Tax Deducted at Source (TDS) compliance. Additionally, the internship involved preparing and reconciling salary sheets, across multiple client companies particularly for Anura Spa and Beauty Saloon, Cubix Tech and Suvedas Tech where discrepancies in payroll and tax deductions were identified and resolved. The report further explores the challenges encountered during the internship, including unorganized financial records, inconsistencies in data formats, difficulties in transaction classification, and complexities in salary and tax reconciliation. These challenges emphasized the importance of internal controls, proper documentation, and systematic accounting practices in small-to-medium scaled technology enterprise (SME). Various practical approaches were adopted 3 to overcome these issues, such as data standardization, cross-verification, and effective coordination with team members and clients. Based on the experience, recommendations are provided to the company, aimed at improving accounting efficiency, including the implementation of standardized data formats, integrated accounting systems, and structured payroll management. Overall, the internship contributed significantly to the development of technical accounting skills, analytical abilities, and professional competencies, while providing valuable insights into real-world financial operations and compliance requirements in the Nepali business context.
Keywords: Accounting Operations, Tally Software, Bank Reconciliation, VAT and TDS Compliance, Financial Record Management, Internal Controls.
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