Page 245 - Account 10

balance was distributed by issuing a cheque no. 012345 and the deducted
amount was deposited in the concerned account through cheque no.
012346 on the same day.
4. Journalise the following transactions in Goshwara Voucher, AGF No. 10 in
the book of Irrigation Office, Gorkha.
i. On 2075-8-5, received revolving fund of Rs. 9,00,000 through the Office of
the Treasury and Comptroller.
ii. Issued a cheque no. 02315 against purchase of uniform to the staff of
Rs. 15,000 on 2075-8-10.
iii. On 2075-8-12, an advance of Rs. 15,000 was given to Section Officer Mr.
Amar Shakya for the purchase of stationery by cheque no. 02316.
iv. On 2075-8-20, clearance is given to Section Officer Amar Shakya by
approving the bill of Rs. 16,000 submitted by him and issuing a cheque no.
02317 for the additional amount.
v. On 2075-8-22, issued a cheque no. 02318 of Rs. 1500 to Shakya Oil Stores for
the fuel purchased for office work.
vi. On 2075-8-30, of the total salaries of Rs. 22,000 for the month of Mangsir, it
was distributed after deducting P.F contribution of Rs. 4,000 and income
tax of Rs. 2,000 by issuing a cheque no. 02319.
5. Prepare Goshwara Voucher AGF No.10, for the following transactions.
i. On 2075-6-10, District Agriculture Office, Rasuwa, paid Rs. 7,000 by cheque
no. 0567 to ABC Nursery against a purchase of insecticides and fertilizer
for free distribution to the selected farmers.
ii. Issued a cheque of Rs. 20111 to the Red Cross Society, Dhumcha as donation
on 2075-6-12 by cheque no. 0568.
iii. Paid Rs. 35,000 by cheque no. 0569 for the purchase of a horse on 2075-6-14.
iv. Machinery and equipments advance of Procurement Officer Ramesh
Sharma for Rs. 40,000 was cleared by issuing a cheque no. 0570 for excess
amount of Rs. 4000 as per the bill submitted by him on 2075-6-20.
v. Paid Rs. 15,000 to Nepal Television for advertisement on 075-6-25 by
cheque no. 0571.
vi. On 2075-06-28, salary for the month of Ashwin Rs. 44,000, dashain salary
Rs. 40,000 and allowance Rs. 3,000 in total after deducting Rs. 8,000 as
provident fund Rs. 5,000 as provident fund loan and Rs. 1,500 as income
tax by cheque no. 0572. The deducted amounts were deposited to the
concerned offices on the next day by cheque no. 0573.
6. Prepare Goshwara Voucher in the book of Customs Office, Sunauli.
i. Availed Rs. 2,500 in advance to Section Officer Surendra Neupane of
official tour to Biratnagar through a cheque no. 02567 on 2075-8-7.
ii. On 2075-8-8, paid Rs. 5,000 to Sitaram, the Cashier of the office, for petty
cash fund through a cheque no. 02568.
iii. Payment made for the purchase of office building Rs. 11,00,000 through a
cheque no. 02569 on 075-8-15.

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