Page 221 - Account 10

Solution - ii
Code No. Particulars L.F. B.H. No. Debit Rs. Credit Rs.
Dr. Store Keeper Miss. Jyoti Singh:
Advance for Furniture & Fixtures 29311 10,000
Advance for Vehicles 29411 5,000
Cr. Treasury Single Account (TSA) 15,000
(Being advance given to the Store Keeper Miss.
Singh for purchasing furniture and bicycle.)
15,000 15,000
Solution-iii

Code No. Particulars L.F. B.H. No. Debit Rs. Credit Rs.
Dr. Honda Co. Japan advance for
Vehicle 29411 1,50,000
Cr. Treasury Single Account (TSA) 1,50,000
(Being issued a LC in advance to the Honda
Co. for purchasing a XL Honda Motorcycle for
office)
Note: Issued of LC is treated as advance given. 1,50,000 1,50,000

Solution - iv
Code No. Particulars L.F. B.H. No. Debit Rs. Credit Rs.
Dr. Advance given to S.O. Ram Prasad Tiwari for
Travelling Expenses 22612 15,000
Cr. Treasury Single Account (TSA) 15,000
(Being advance given to Section Officer Mr.
Tiwari for official tour to Kathmandu)
15,000 15,000

Solution - v
Code No. Particulars L.F. B.H. No. Debit Rs. Credit Rs.
Dr. Accountant Mr. Ramhari Sharma: advance
for Machinery & Equipments 29511 6,000
advance for Uniform 21121 3,500
advance for Furniture & Fixtures 29311 14,500
Cr. Treasury Single Account (TSA) 24,000
(Being advance given to the Accountant Mr.
Sharma for typewriter, office uniform & furniture
for the office)
24,000 24,000

220 Aakar’s Office Practice and Accountancy - 10 Journal Voucher 221