Page 258 - Account 10

v. Miscellaneous Account
This account is maintained to keep the record of other transactions not related with
the above accounts such as petty cash fund, revolving fund, deductions made out of
the salary, etc. It contains three columns. First column is used to keep the record of the
account numbers of miscellaneous transaction, second column is used to keep the record
of debit amount and third column is used to keep the record of credit amount.

AGF No. 5 Remarks 17 16

Miscellaneous A/c Cr. Dr. A/c (Rs) (Rs) No. 15 14

Advance A/c Cleared Cr. (Rs) 13

Given Amt. Dr. (RS) (Rs) 12 11

Government of Nepal ................ Office /Dept./Ministry ................. Bank Cash Book For the Month of ....................... Budget Expenditure A/c Head Balance (Rs) (Rs) 10 9

Bank A/c

Cr. Cheq. No. (Rs) 8 7

Dr. (Rs) 6

Cash A/c Cr. Dr. (RS) (Rs) 5 4

Particulars 3

Code 2

Date 1

258 Aakar’s Office Practice and Accountancy - 10 Bank Cash Book 259