Page 250 - Account 10

d. On 2067/4/27 office furniture purchase advanced of storekeeper K.
Pradhan Rs. 1,20,000/- has been cleared against the bills for purchase of
Rs. 1,25,000/- by issuing cheque no. 01236 for the balance amount.
e. On 2067/4/30 out of total salary to staff Rs. 2,50,000/- for the month of
Shrawan Rs. 25,000/- were deducted as provident fund and the balance
was distributed by issuing a cheque no. 01237.
4. Prepare Goshwara Voucher (AGF No. 10) on the basis of the following
transactions of District Administration Office, Kailali. 2067(S)
a. On 2066/4/7, bank order of Rs. 3,50,000/- received as revolving fund.
b. On 2066/4/10, Rs 25,000/- paid for computer purchase by cheque no. 015.
c. On 2066/4/15, section officer Mr. Rupak Bista was paid Rs. 6,000/- in
advance of TADA by cheque no. 016
d. On 2066/4/20, a petty cash fund of Rs. 1,000/- established.
e. On 2066/5/25, the advance given to section officer, Mr. Rupak Bista, was
cleared as per submitted documents and the excess expenditure of Rs.
500/- was paid by cheque no. 035.

5. Prepare Goshwara Voucher (AGF. No. 10) of District Admistration Office,
Dolkha for the following transactions. 2067(R)
a. On 2066/5/12 received bank order letter of Rs. 10,00,000/- as revolving
fund release.
b. On 2066/5/18 purchased computer for Rs. 35,000/- and paid through
cheque no. 006788.
c. On 2066/5/20 advance paid to Section Officer Sarita Puri Rs. 6,000/-
through cheque no. 006789.
d. On 2066/5/25 total salary including provident fund for the month of
Bhadra Rs. 1,98,000/- was distributed deducting Rs. 36,000/- as provident
fund and Rs. 4000/- for income tax through cheque no. 006790.
e. On 2066/5/28 as per statement submitted by Section Officer Sarita Puri,
her advance was cleared and excess expenditure amount Rs. 500/- paid
through cheques no. 006791.
6. Prepare Goshware Vouchers (A.G.F. No. 10) of District Agriculture Office,
Kathmandu from the following transactions : 2066 (S)
a. On 2066/4/3, Rs. 15,00,000 is received as revolving fund through bank
transfer.
b. On 2066/4/20, store-keeper Kamal Krishna Shrestha was paid Rs. 2001
by cheque no. 0011 in advance for the official letter dispatch through post
office.
c. On 2066/4/25, a petty cash fund of Rs. 5000/- established.
d. On 2066/4/27, Bira Furniture Industry was paid Rs. 50,000/- by cheque
no. 0013 for office furniture purchased.
e. On 2066/4/30, out of employees’ salary of Rs. 2,00,000 for the month of
Shrawan Rs. 20,000 and Rs. 3,000/- were deducted as provident fund and
income tax respectively and balance was distributed by cheque no. 0014.

250 Aakar’s Office Practice and Accountancy - 10 Journal Voucher 251