Page 175 - Office Practice and Accounting 10

Explanation of the parts of journal voucher

Assigned no. Descriptions
Name of the office, ministry and department of Government of
1.
Nepal
2. Serial number of journal voucher
3. Date of transaction
4. Code number of bill or budget release no
Name of the accounts debited and credited with narration to
5.
explain transactions that occurred
6. Ledger Folio (i.e. Page number of ledger account ) is written
Budget expenditure head and sub-head number of the
7. transaction

8. Debit amount
9. Credit amount
10. Received amount and related receipt amount
11. Cheque amount and cheque number of the amount in words
The signature and designation of the person who prepares
12. Goswara along with the date

The signature, designation of the person who approves the
13. Goswara voucher with the date of approval

Points to be taken into consideration while preparing journal voucher

1. Every transaction is recorded in separate voucher.
2. Rule of double entry system should be followed.
3. The word BE (Budget Expenditure) should be written for each expenditure after
the word 'Debit' (i.e. Dr.) except advance expenditure unless advance is cleared.
4. Narration is necessary for each transaction.
5. Budget head number should be written in every budget expenditure.
6. If any supportive documents are available , they should be attached with journal
voucher for evidence.

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