Page 265 - Account 10

Solution:
Government of Nepal AFG No. 10
District Administration Office, Jhapa J. V. N. ........................
Goshwara Voucher Date: ........................
Code No. Particulars L.F. B. E. Dr. Cr.
Head Amount Amount
ii. 075-10-1 Dr. Petty Cash Fund 500
Cr. Treasury Single Account (TSA) 500
(Being petty cash fund created under P.C. Mohan
Lama for the amount)
iii. 10-7 Dr. B.E. Salary 21111 120
Dr. B.E. Office Expenses 22311 220
Cr. Treasury Single Account (TSA) 340
(Being Petty Cash Fund reimbursed)
iv. 10-10 Dr. B.E. Current grant to person 26413 10,000
Cr. Treasury Single Account (TSA) 10,000
(Being grant given to Himalaya Youth Society as
an aid)
v. 10-15 Dr. B.E. Office Expenses 22311 1200
Cr. Treasury Single Account (TSA) 1200
(Being 2 heaters purchased for office use)
vi. 10-18 Dr. B.E. Furniture & Fixtures 29311 40,000
Cr. Treasury Single Account (TSA) 40,000
(Being furniture purchased for office use)
vii. 10-24 Dr. B.E. Production Materials & Services 22521 7,500
Dr. B.E. Travelling Expenses 22612 1,500
Cr. S.O. Mr. Gajendra Lal Pradhan clearance of
advance for Travelling Expenses and Production
Materials & Services 9,000
(Being advance cleared by S.O. Gajendra Lal
Pradhan against the bills submitted by him)
viii.a. 10-28 Dr. B.E. Salary 21111 77,000
Cr. Personal Provident Fund 14,000
Cr. Income Tax 1,100
Cr. Treasury Single Account (TSA) 61,900
(Being salary for the month of Magh paid by
deducting the personnel Provident fund and
income tax)
viii.b. 10-28 Dr. Personnel Provident Fund 14,000
Dr. Income Tax 1100
Cr. Treasury Single Account (TSA) 15,100
(Being the above deductions deposited in the
respective accounts)
ix. 10-29 Dr. B.E. House Rent 22121 30,000
Cr. Treasury Single Account (TSA) 30,000
(Being rent paid for the month of Magh)

264 Aakar’s Office Practice and Accountancy - 10 Bank Cash Book 265