Page 244 - Account 10

NUMERICAL PROBLEMS

1. Prepare Journal Voucher for the following transactions, which occurred in
the District Agriculture Office, Gorkha.
i. On 2075-5-22, paid to Bhaju Ratna Engineering, Kathmandu, a sum of
Rs. 1,30,000 by cheque number 0057 for the purchase of a 100 c.c. Hero
Honda Motorcycle for office use.
ii. Bought machinery of the value of Rs. 40,000 by issuing a cheque no. 0058
on 2075-5-27.
iii. Paid salaries to the staff for the month of Marga Rs. 14,000 by cheque no.
0059 on 2075-5-28.
iv. On 2075-5-28, issued a cheque no. 0060 to Accountant, Mr. Naresh Aryal
for the Accountant allowance of Rs. 2,000.
v. Paid Rs. 20,000 by cheque no. 0061 to Rajaram Garments (Pvt.) Ltd. against
a bill of uniform and boots on 2075-5-29.
vi. On 2075-5-29, paid Rs. 1,200 by a cheque no. 0062 as wages for repair and
maintenance of machinery and equipment of the office,
vii. Issued cheque no. 0063 of Rs. 2,500 for the printing charges of letter pads,
forms and registers on 2075-5-30.
viii. On 2075-5-30, issued a cheque no. 0064 of Rs. 5,50,000 against the
construction of road as per rules.
2. Prepare the AGF No. 10.
i. On 2074-8-7, paid to Nayab Subba, Miss Gayatri Shrestha Rs. 15,500 by a
cheque no. 0014 as an advance for purchasing uniform to the security staff.
ii. Issued a cheque no. 0015 to Officer Mr. Shyam Shrestha for Rs. 5,500 as
advance for the purpose of official tour on 2074-8-11.
iii. Issued a cheque no. 0016 of Rs. 2,00,000 to the building Contractor Sundar
Dhakal as an advance for construction of office building on 2074-8-19.
iv. Issued a cheque no. 0017 for Rs. 25,000 as advance to the Consultant Mr.
Bharat Giri for irrigation project on 2074-8-20.
v. On 2074-8-25, an advance of Rs. 50,000 was given to Officer, M/s Panta of
Rs. 5,000 for TADA and Rs. 45,000 for purchasing a machinery for office
use.
vi. On 2074-8-30, as M/s Panta could not go for the tour because of her private
reason, and thus advance given to her was returned, submitted the bank
voucher and cleared her account.

3. Prepare the journal voucher of District Administration Office, Kathmandu.
i. The expenses of Rs. 2,50,000 were incurred till 28 Ashadh out of the
th
monthly reimbursed revolving fund of Rs. 3,00,000 from the Office of the
Treasury and Comptroller. The balance of Rs. 50,000 was refunded to the
Office of the Treasury and Comptroller.
ii. On 2074-6-1, out of the total staff salaries of Rs. 40,000 for the month of
Bhadra, Rs. 4,000 were deducted for provident fund as per rules and the

244 Aakar’s Office Practice and Accountancy - 10 Journal Voucher 245