Page 247 - Account 10

10. Prepare the Goshwara Voucher (AGF No. 10) on the basis of the following
transactions of District Administration Office, Bhaktapur.
i. On 2075/8/6, received a bank order of Rs. 8,50,000 and budget release
order of Rs. 9,50,000 for actual expenditure of last month from the Office of
Treasury and Account Comptroller.
ii. On 2075/08/16, petty cash fund of Rs. 5,000 was created entrusting the
responsibility to Kharidar Nisha Pant through cheque no. 0127.
iii. On 2075/8/17, as per the bills submitted by Section Officer Usha Neupane
for the purchase of machine, Rs. 16,000 advance was cleared after paying
Rs. 3,000 through cheque no. 0128.
iv. On 2075/8/18, store keeper Mr. Rajesh Hamal submitted bill and voucher
for Rs. 2,000 and cash Rs. 1,000 for the clearance of his advance for travelling
allowance.
v. On 2075/8/20, paid Rs. 5,000 through cheque no. 0129 for fuel for vehicle.
11. Prepare the Goshwara Voucher (AGF No. 10) on the basis of the following
transactions of District Administration Office, Sunsari.
i. On 2075/4/2, received 1/6 of the previous year’s total expenditure of Rs.
60,00,000 from the Office of Treasury and Account Comptroller as imprest
fund.
ii. On 2075/4/14, paid electricity charge of Rs. 22,000 and telephone charge
Rs. 10,000 through cheque No.0012.
iii. On 2075/4/17, accountant R. Darji submitted the bills for the purchase of
furniture for Rs. 14,000 and cleared his account.
iv. On 2075/04/29, out of total staff’s salaries of Rs. 80,000 for the month of
Shrawan, Rs. 8,000 was deducted for Personnel Provident Fund, Rs.2,000
for Citizen Investment Fund and Rs. 500 for income tax and the balance
was distributed by issuing cheque no. 0013.
v. On 2075/4/29, section officer Mr. Khem Bhusal submitted expenditure bill
vouchers of Rs. 1,25,000 for the clearance of Motorcycle advance of Rs.
1,30,000.
12. Prepare the Goshwara Voucher (AGF No. 10) on the basis of the following
transactions of District Administration Office, Parsa.
i. On 2074/8/6, received a bank order of Rs. 10,50,000 and budget release
order of Rs. 9,00,000 for actual expenditure of last month from the Office of
Treasury and Account Comptroller.
ii. On 2074/8/7, paid house rent for the month of Ashwin & Kartik @ Rs.
10,000 per month to the house owner Suman Maharjan by cheque no. 0021.
iii. On 2074/8/8, reimbursed the following expenses made from the petty
cash fund through cheque no. 0022.
Fax expenses Rs.70. Repair and maintenance Rs.300.
iv. On 2074/8/9, store keeper Mr. Rambabu cleared his advance of Rs. 45,000
which was paid for the purchase of computer by producing bill of Rs.
50,000 through cheque no. 0023.
v. On 2074/8/10, section officer Mr. Santosh Dhakal returned his advance of
Rs. 5,000 which was paid for the travelling allowance.

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