Page 249 - Account 10

16. Prepare Journal Voucher (A.G.F. No.10) from the following transactions in
the book of District Administration Office, Nawalparasi.
i. On 2076/5/2, received Rs. 80,000 as additional revolving fund from the
Office of Treasury and Account Comptroller. ‘
ii. On 2076/5/9, issued cheque no. 0084 of Rs.20,000 for the fuel for vehicle
and Rs. 12,000 for medical treatment.
iii. On 2076/5/10, a letter of credit (L/C) of Rs. 120,000 has been issued in
favour of TATA Motors Company for the supply of a NANO car through
cheque no. 0085.
iv. On 2076/5/17, as per the bills submitted by Officer Shanker Raj Baral for
the purchase of furniture Rs. 25,000 his advance was cleared after paying
Rs. 5,000 through cheque no. 0086.
v. On 2076/5/20, budget release order was received for Rs. 2,50,000 being
actual expenditure made in the last month, but bank order was not
received yet.
S.L.C/SEE Examination Questions

1. Prepare separate Goshwara voucher (A.G.F. No. 10) of the Controller of
Examination Office, Sanothimi from the following transactions.
a. On 2062-8-7 Rs. 9,00,000 is received as additional revolving fund.
b. Motorcycle purchase advance Rs. 1,00,000 which was given to Accountant
Mr. Damodar Sharma has been cleared by presenting the bill an office on
2062-8-10.
c. On 2062-8-13 reimbursed the following expenses made from the Petty
Cash Fund through cheque no. 0476:
Office material Rs. 700, Newspapers and books Rs. 8,000. (2063 ‘R’)
2. Prepare separate Gaushwara Voucher (A.G.F. No. .10) of the District
Administration Office, Kathmandu from the following transactions.
a. On 2064/4/3 Rs. 6,00,000 is received as revolving fund through N.R. Bank
transfer.
b. On 2064/4/15 through cheque no. 0033 Rs. 60,000 was paid in advance to
Accountant Shri Ram Tamang for the purchase of office furniture.
c. On 2064/4/30 out of total staff’s salaries of Rs. 2,00,000 for the month of
Shrawan, Rs. 20,000 were deducted for provident fund and the balance
was distributed by issuing cheque no. 0066. (S.L.C. 2064’R’)

3. Prepare Goshwara Voucher (AGF No. 10) of District Administration Office,
Dolpa from the following transactions. 2068(R)
a. On 2067/4/5 received bank order of Rs. 9,00,000/- as revolving fund release.
b. On 2067/4/15 the telephone charge Rs. 7,000/- for the month of Asar was
paid through cheque no. 01234.
c. On 2067/4/17 storekeeper K. Pradhan was paid an amount of Rs. 1,20,000/-
as an advanced for the purchase of office furniture through cheque no.
01235.

248 Aakar’s Office Practice and Accountancy - 10 Journal Voucher 249