Page 174 - Office Practice and Accounting 10

8 Journal Voucher

Journal voucher is the book of primary entry in which the financial transactions
are recorded chronologically. It is based on double entry system of book keeping.
Under the new accounting system, Government of Nepal maintains journal voucher
in central and operating level office to record the revenue and expenditure. Every
financial transaction of government office is primarily recorded in the journal voucher.
It is also called Goshwara Voucher. A specially designed form is used in government
office to record primary entries. That means, government offices use prescribed
form by office of The Auditor General for all types of financial records . The Auditor
General has prescribed the form of journal voucher as Auditor General Form (AGF)
No. 10. A separate journal voucher is prepared for every transaction.

Specimen of Journal Voucher

AGF. No. 10
Government of Nepal
(1) ........................ Office/Department/Ministry
(2) J.V. No. .........
(3) Date .............

Code L.F. B.H.No. Debit Amount Credit Amount
No. Particulars (5) (6) (7) (Rs.) (8) (Rs.) (9)
(4)

Receipt No. : ........... Cheque No. : ...........
Received amount : ........... 10 Cheque amount : ........... 11
Submitted by : ........... Approved by : ...........
Position : ........... 12 Position : ........... 13
Date : ........... Date : ...........

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