Page 178 - Office Practice and Accounting 10

SOLUTION :

AGF NO. 10

Government of Nepal

District Forest Office Bhaktapur
J.V. No. 1
Date: 2072/08/28

Journal Voucher
Code Particulars L.F. B.H. Debit Credit
No. No. (Rs.) (Rs.)
Dr. B.E. Machinery & Equipment 29511 70,000
Cr. Nepal Rastra Bank 70,000

(Being purchase of machinery and
payment made through cheque.)

Total 70,000 70,000

Receipt No. ........................ Cheque No. 01
Amount Received ............... Cheque amount: Seventy thousand only
Submitted by ..................... Approved by ...........................

Designation: Accountant Designation: Officer
Date: 2072/8/28 Date: 2072/8/29

ILLUSTRATION:

District Education Office, Kaski, has the following transactions for the month of
Poush, 2072. Prepare Goshwara Voucher (AGF No. 10)

2072 Poush 2 - Cheque no. 04567 of Rs 8,000 is issued in favor of Nepal Electricity
Authority to pay electricity bill .

2072 Poush 8 - Paid to XYZ Traders Rs. 5500 for dress purchased for office
assistant through cheque No. 04569

2072 Poush 11 - Telephone charges Rs. 3500 was paid to Nepal Telecom by cheque
no. 04587

2072 Poush 18 - A cheque (no. 04589) amounting Rs.18,000 issued to Arya
Furniture to purchase steel cupboard.

2072 Poush 29 - The salary to the staff for the month Rs.1,50,000 was distributed
by cheque no. 04590.

172 Office Practice and Accounting 10