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c. On 2071-4-14 Section Officer Mr. Rabin Gole was paid Rs. 35,000 for
travelling expenses advance through cheque no. 0957.

d. On 2071-4-20 Rs. 45,000 paid for computer purchase through cheque no.
0958.

e. On 2071-4-30 the salary for the month of Shrawan Rs. 1,60,000 was
distributed after deducting Provident Fund Rs. 16,000 and income tax Rs.
2,000 through cheque no. 0959. 2071(R)
17. Prepare Goshwara Voucher (AGF No. 10.) of District Agriculture Development
Office, Chitwan according to the given transactions.
a. On 2070-4-3 received Rs. 15,00,000 as revolving fund through Nepal Rastra
Bank.
b. On 2070-4-10 JTA Mr. Suman Chaudhary was paid Rs. 1,50,000 in advance
for purchase of motorcycle through cheque no. 0721.

c. On 2070-4-23 house owner Mrs. Kabita Sharma was paid Rs. 45,000 for
home rent through cheque no. 072.

d. On 2070-4-26 Rs. 30,000 was paid to Surkhet Furniture Centre for the
purchase of furniture through cheque no. 0723.
e. On 2070-4-31 the salary for the month of Shrawan Rs. 1,40,000 was
distributed by deducting Rs. 14,000 as Provident Fund through cheque no.
0724. 2070(R)

18. Prepare AGF No. 10 of District Education Office, Rukum for the following
transactions.

a. On 2069-4-4 Rs. 10,00,000 was received as revolving fund through RB
Bank transfer.
b. On 2069-4-6 Rs. 13,000 was paid for telephone bill through cheque no. 105.

c. On 2069-4-7 Rs. 35,000 was paid as an advance through cheque no. 106 to
accountant Prem Shrestha for purchasing computer.

d. On 2069-4-25 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 2069-4-28 advance cleared by accountant Prem Shrestha for the
purchase of computer against the bill. 2069(R)

Journal V
Aakar’s Office Practice and Accountancy - 10
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254 Aakar’s Office Practice and Accountancy - 10 Bank Cash Bookoucher 255