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2. Journal voucher for advance transactions.
3. Journal voucher for miscellaneous transactions.

1. Journal voucher for budget expenditures

In government office, a journal which is prepared to record the budget expenditure is
simple journal voucher. It is also called budget expenditure journal voucher or general
voucher. Budget expenditure is made for purchase of goods and services rendered.
These expenses include salaries, water and electricity, telephone expense, stationery,
purchase of durable and consumable material etc. BE (Budget Expenditure) word is
written after the word Dr. to indicate the expenses is under the given budget head.
Further, the respective budget head number is also written under the budget head
number column. For example, Dr. B.E. Salary, Dr. B.E. Office Expenses, Dr. B.E. Rent,
Dr. BE Other expenses, Dr. B.E. Furniture, etc. All expenditures are debited and
concerned bank (generally Nepal Rastra Bank) is credited.

Simple journal voucher is prepared as
AGF NO. 10

Government of Nepal

........................ Office/Department/Ministry
J.V. No. .........
Date .............

Code Particulars L.F. B.H.No. Debit (Rs.) Credit (Rs.)
No.
Dr. B.E.
Cr ……..Bank

(Being payment made
for……….. through cheque/
cash.)

For example:
The District Forest Office, Bhaktapur purchased machinery for Rs. 70,000 and payment
was made through cheque no. 01 on 2072 Mangsir 28.
Required: Journal voucher

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