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b. Clearance of Advance
Advance taken should be cleared within the stipulated time period as prescribed in
‘Advance Clearance Rules 2032’ or as per the directions of Comptroller General’s Office.
The person/party taking advance should submit statement for the clearance of such an
advance either by incurring expenditure or even returning the amount, not being spent.
An advance may be cleared in any one of the following ways, when the statements are
received from the concerned person/party, requesting for such a clearance:
a. Returning the total amount of advance, not being spent/zero expenses.
b. Actual expenditure being equal to the amount of advance/equal expenses.
c. Actual expenditure being more than the amount of advance/over expenses.
d. Actual expenditure being less than the amount of advance/below expenses,
e. Partial clearance.
f. Transferring the amount of advance to other person.

Note: The beginning four ways of clearing advance (excluding the last two ways) will be
discussed in this chapter as the last two ways are beyond this course.

Illustration - 3
On 2075-11-15, an advance was given to Mr. K.B. Khadka, Officer of Civil Aviation
Department, Chitwan by a cheque no. 01234 of Rs. 40,000 for furniture.

Code No. Particulars L.F. B.H. No. Debit Rs. Credit Rs.
Dr. Officer Mr. K.B. Khadka advance for
furniture & fixtures 29311 40,000
Cr. Treasury Single Account (TSA) 40,000
(Being advance given to the Officer Mr.
Khadka furniture)
40,000 40,000
Clearance Under Different Conditions:

a. Returning the total amount given; not being spent/zero expenses.
This condition may also be of two types:
i. Returning the amount in cash.
ii. Returning the amount through bank deposit.
i. Returning the amount in cash
Dr. Cash
Cr. Post Name clearance of advance for .............. (budget head)
While bank deposit;
Dr. Treasury Single Account (TSA)
Cr. Cash

On 2075-11-20, Officer Mr. K.B. Khadka returned the cash Rs. 40,000, as the being
cancelled and got the clearance.

222 Aakar’s Office Practice and Accountancy - 10 Journal Voucher 223