Page 252 - Account 10

b. On 2063/04/25, Rs. 15,000 was paid for purchasing office furniture through
cheque no.010.
c. On 2063/04/30, Nayab Subba Mr. Hari was paid an amount of Rs. 10,000
for travelling expenses in advance through cheque no. 011.
d. On 2063/04/31, petty cash fund of Rs. 5,000 was established through
cheque no. 012.
e. On 2063/04/32, Nayab Subba Mr. Hari submitted the expenditure bill of
travelling expenses with bank voucher of Rs. 1,000 and his advance was
cleared.
11. Prepare Goswara Vouchers (AGF No.10) on the basis of following transactions
of District Administration Office, Rukum. 2064(S)
a. On 2064/4/4, Rs. 4,00,000 was received as revolving fund through Rastiya
Banijya Bank transfer.
b. On 2064/4/6, Rs. 13,000 was paid for telephone bill through cheque no.105.
c. On 2064/4/7, Rs. 35,000 was paid as advance through cheque no. 106 to
Accountant Prem Shrestha for purchasing computer.
d. On 2064/4/25, the cheque no. 107 of Rs. 1,30,000 issued after deducting
Rs.15,000 provident fund, Rs. 2,000 citizen investment fund and Rs. 3,000
income tax to distribute salary for the month of Shrawan.
e. On 2064/4/28, advance cleared by accountant Prem Shrestha for the
purchase of computer against the bill.

12. Prepare AGF No. 10 of District Administration Office, Siraha on the basis of
following transactions:
a. On 2072-4-2 received Rs. 20,00,000 as revolving fund through Nepal Rastra
Bank.
b. Rs. 8,00,000 paid for computer through cheque no. 103 on 2072-4-20.
c. Rs. 50,000 provided as an advance to Section Officer Harkaman Tamang
for travelling expenses through cheque no. 109 on 2074-4-22.
d. The salaries of Shrawan distributed from Rs. 5,00,000 deducing the amount
Rs. 50,000 for Provident Fund through cheque no. 122 on 2072-4-30.
e. On 2072-4-31 Section Officer Harkaman Tamang’s advance for the
travelling expenses was being cleared by approving the bill of Rs. 55,000
and excess expenditure Rs. 5,000 paid to him issuing cheque no. 126.
SEE 2074 (R)
13. Prepare AGF no. 10 of District Agriculture Office, Rukum for the following
transactions:
a. On 2073-4-05 received Rs. 25,00,000 as additional revolving fund through
Nepal Rastra Bank.
b. On 2073-4-8 Rs. 40,000 was paid for purchasing office furniture through
cheque no. 0103.
c. On 2073-4-10 Section Officer Nita Sharma was paid Rs. 80,000 as an advance
for the purchase of computer for office by cheque no. 0104.

252 Aakar’s Office Practice and Accountancy - 10 Journal Voucher 253