Page 223 - Account 10

Code No. Particulars L.F. B.H. No. Debit Rs. Credit Rs.
Dr. Cash 40,000
Cr. Officer Mr. K.B. Khadka, clearance of advance 29311 40,000
for furniture & fixtures
(Being advance cleared by Mr. Khadka for
furniture as the whole amount returned)
40,000 40,000
Depositing the cash into the bank

Code No. Particulars L.F. B.H. No. Debit Rs. Credit Rs.
Dr. Treasury Single Account (TSA) 40,000
Cr. Cash 40,000
(Being cash deposited into Bank)
40,000 40,000
ii. Returning the amount through bank deposit with bank voucher)
Dr. Treasury Single Account (TSA)
Cr. Post Name clearance of advance for ........... (budget head)

On 2075-11-20, Officer Mr. K.B. Khadka, returned the amount through bank voucher of
Rs. 40,000, as the being cancelled and got the clearance.

Code No. Particulars L.F. B.H. No. Debit Rs. Credit Rs.
Dr. Treasury Single Account (TSA) 40,000
Cr. Officer Mr. K.B. Khadka clearance of
advance for Furniture & Fixtures 29311 40,000
(Being advance cleared as the whole amount
returned)
40,000 40,000

b. Actual expenditure being equal to the amount of advance/Equal expenses
Dr. BE ............. (budget head)
Cr. Post Name clearance of advance for ..........(budget head)
On 2075-11-20, Officer Mr. K.B. Khadka submitted the bill of 40,000 and got the clearance.

Solution:
Code No. Particulars L.F. B.H. No. Debit Rs. Credit Rs.
Dr. B.E. Furniture & Fixtures 29311 40,000
Cr. Officer Mr. K.B. Khadka
Clearance of advance for Furniture & Fixtures 40,000
(Being advance cleared as the whole amount
spent)
40,000 40,000

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