Page 230 - Account 10

Dr. BE (Budget Head) ...
Cr. Additional/Supplementary Budget release
(Being additional/supplementary budget release received)

Example:
On 2075/5/7, a car is received from central level office valued of Rs. 40,00,000/- with
necessary documents and release order to adjust the expenditure as additional/
supplementary/budget release.
Government of Nepal AGF No.10.
........... Office, ............... JV No:
Journal Voucher Date: 2075-5-7

Code No. Particulars L.F. B. H. No. Debit Credit
Dr. BE Vehicles 40,00,000
Cr. Additional/supplementary/Budget release 40,00,000
(Being car is received from central level
office as additional budget release )
40,00,000 40,00,000

e. When receiving budget release, additional/supplementary budget release and
paid bank charges
In such condition
Dr. BE Office Expenses
Dr. Treasury Single Expenses
Cr. Budget release, additional/supplementary budget release
(Being amount received and paid bank charges)

Example:
On 2075/6/5, received bank order of Rs. 60,000/- as supplementary budget release and
paid bank charges Rs. 500 through bank transfer.
Government of Nepal AGF No.10.
........... Office, ............... JV No:
Journal Voucher Date: 2075-6-5
Code No. Particulars L.F. B. H. No. Debit Credit
Dr. BE Office expenses 22311 500
Dr. Treasury Single Account (TSA) 59,500
Cr. Supplementary budget release 60,000
(Being supplementary budget release
received and paid bank charges)
60,000 60,000

230 Aakar’s Office Practice and Accountancy - 10 Journal Voucher 231