Page 218 - Account 10

Illustration - 1
Prepare Journal Voucher for the following transactions, which occurred in the District
Administration Office, Bhaktapur.

i. On 2075-5-20, a cheque number 0056 was issued to the Ramu Furnitures against the
purchases of furniture of Rs. 20,000
ii. Paid electricity charges of Rs. 1,500 for the consumption of electricity in the office, by
cheque number 0058 on 2075-5-23.
iii. Purchased office supplies for Rs. 10,000 and paid by cheque no. 0063 on 2075-5-28.
iv. Issued a cheque no. 0065 to the house owner for office rent of the month Bhadra on
2075-5-29 of Rs. 18,000.
v. On 2075-5-30, paid by cheque No.0068 Rs. 15,500 to A to Z Advertising Centre against
the advertisement and publicity of office information.
vi. Paid Rs. 5,000, by cheque no. 0069 as per the bill for purchase of sweets and candle
for Dashain on 2075-6-5.
vii. Cheque no. 0072 was issued against a bill of insecticide and chemical fertilizer of Rs.
6,500, for horticulture on 2075-6-12.
Solution - i
Government of Nepal AGF No. 10
District Administration Office, Bhaktapur JV No: 01
Journal Voucher Date: 2075-5-20

Code No. Particulars L.R No. B.H. No. Debit Rs. Credit Rs.
Dr. B.E. Furniture & Fixtures 29311 20,000
Cr. Treasury Single Account (TSA) 20,000
(Being furniture purchased for
office use from Ramu furniture)
20,000 20,000
Receipt No: ............ Cheque No: 0056.
Amount Received: .................. Cheque Amount Rs: Twenty Thousand only.
Submitted By: Mr. A. Approved By: Mr B.
Position: Accountant Position: Chief

Date: 2075-5-20 Date: 2075-5-20

Solution - ii

Code No. Particulars L.F. B.H. No. Debit Rs. Credit Rs.
Dr. B.E. Water and Electricity 22111 1,500
Cr. Treasury Single Account (TSA) 1,500
(Being electricity charges paid)
1,500 1,500

218 Aakar’s Office Practice and Accountancy - 10 Journal Voucher 219