Page 213 - Account 10

4. Specimen of Journal Voucher
The specimen of Journal Voucher is given below:

AGF No. 10
Government of Nepal
........... (i) ........... Office/Dept/Ministry
JV No: ........(ii)
Date: ..........(iii)
Journal Voucher

Code No Particulars L.F. B.E. Head No. Dr. Amount Cr. Amount
(iv) (v) (vi) (vii) (viii) (viii)
Receipt No: ...........................(ix)........ Cheque No: ................ (x) ............
Received Amount .................... (ix) Cheque Amount .............. (ix)
Submitted By: .................. (xi) ............. Approved By: .......(xii) ........
Position: .................... (xi) ................ Position: ................ xii) ............
Date .............................. (xi) Date .................... (xii)
The above specimen of goshwara voucher can broadly be divided into four parts. The
necessary details to be filled in each section are mentioned as given below:

a. First Part
The first part comprises the name of the office, its location, journal voucher no. and
date of the transaction. Thus,
i. The name of the office, department of ministry should be mentioned just after the
words Government of Nepal on the top middle of the page along with the location
place.
ii. JV. no. i.e. the serial number of the entry should be recorded.
iii. Date of the transaction should be mentioned below the Journal Voucher No.

b. Second Part
Second part refers to the table, in which the entry of the transactions, by debiting and
crediting the accounts, is made along with their amounts.
iv. The first column is used for recording any code of the transactions like order number,
bill number, circular number, release number. etc. Generally, in theoretical study, it
remains blank.
v. Headings to be debited and credited are mentioned in this column along with a brief
explanation of the entry, called narration.
vi. The third column contains the page number of ledger i.e. ledger folio of the accounts
so debited and credited. This column also remains blank in theoretical practice.
vii. The fourth column is the budget expenditure head number column where budget
heading number is recorded.
viii. In the last two columns, the Dr. amount and Cr. amount in relation to the headings
debited and credited are mentioned respectively.

212 Aakar’s Office Practice and Accountancy - 10 Journal Voucher 213