Page 246 - Account 10

iv. Rs. 15000 paid to ABC Furniture Centre, Sunauli through a cheque no.
02580 against the purchase of office furniture on 075-8-22.
v. Issued a cheque No.02571 of Rs. 1,500 to Shiva Shankar, the Senior
Accountant, for his accounts allowance on 2075-8-26.
vi. Out of the total salary of Rs. 66,000 of Mangsir for provident fund Rs. 12,000,
income tax Rs. 1,500 and personnel loan Rs. 3,500 and the rest distributed
through a cheque no. 02572 on 2075-8-28.
7. Prepare the Goshwara Voucher (AGF No. 10) on the basis of the following
transactions of District Administration Office, Bara.
i. On 2074/4/1, received bank order of Rs. 5,00,000 as initial revolving fund.
ii. On 2074/4/5, paid Rs.5,000 for purchasing guard’s uniform through
cheque no. 005.
iii. On 2074/4/15, provided Rs. 20,000 as advance to store-keeper Mr. Raghu
Nath Ghimire for purchasing computer through cheque no. 006.
iv. On 2074/04/30, out of total staff’s salaries of Rs. 1,00,000 for the month of
Shrawan Rs. 10,000 was deducted for provident fund and the balance was
distributed by issuing cheque no 007.
v. On 2074/4/30, advance cleared by store-keeper Mr. Raghu Nath Ghimire
for the purchase of computer against his bill.
8. Prepare the Goshwara Voucher (AGF No. 10) on the basis of the following
transactions of District Administration Office, Bardiya.
i. On 2075/4/2, Rs. 10,50,000 is received as revolving fund through N.R.
Bank transfer.
ii. On 2075/4/4, paid Rs. 15,000 for telephone charge through cheque no. 0124.
iii. On 2075/4/5, through cheque no. 0125 Rs. 3,000 was paid in advance to
section officer Mr. Purna Prasad Dawadi as travelling allowance.
iv. On 2075/04/13, amount paid to Kharidar Prem Ghimire for the
establishment of petty cash fund Rs. 5,000 through cheque no. 0126.
v. On 2075/4/20, Rs. 1,000 paid to section officer Mr. Purna Prasad Dawadi
through cheque no. 0127 and cleared his advance.
9. Prepare the Gohswara Voucher (AGF No. 10) on the basis of the following
transactions of District Administration Office, Makawanpur.
i. On 2074/4/11, received an initial revolving fund from the Office of the
Treasury and Account Comptroller as equal to one-twelfth (1/12) of Rs.
24,00,000, the total expenditure of the last fiscal year.
ii. On 2074/4/15, paid Rs. 5,000 for stationery through cheque no. 063.
iii. On 2074/4/16, store keeper Mr. Krishna Hamal submitted a bill of Rs.
15,000 and a bank voucher of Rs. 5,000 for clearance of computer advance.
iv. On 2074/4/19, reimbursed the following expenses made from the petty
cash fund through cheque no. 064.
Postage Expenses Rs.60, Wages Rs. 100 Repair Rs.150
v. On 2074/4/20, advance cleared by section officer Mr. Yubraj Lamsal for
the purchase of computer of Rs. 30,000 against his bill.

246 Aakar’s Office Practice and Accountancy - 10 Journal Voucher 247