Page 181 - Office Practice and Accounting 10

AGF NO. 10
Government of Nepal
District Education Office, Kaski
J.V. No. 5
Date: 2072/09/29
Journal Voucher

Code B.H. Debit Credit
No. Particulars L.F. No. (Rs.) (Rs.)
5 Dr B.E. Salary 21111 150000

Cr Nepal Rastra Bank 150000
(Being salary paid for the month.)
Receipt No. ........................ Cheque No.

Amount Received ............... Cheque amount: One lakh fifteen thousand only
Submitted by ..................... Approved by ...........................

Designation: Designation:
Date: 2072/09/29 Date: 2072/9/29

2. Journal voucher for advance transaction:

Advance is the payment made on goods or services before they are received. Advance
is given to the employees either for any expenses or material and equipment purchase
that are needed for the office. The voucher which is prepared to record the advance
transactions is called journal voucher for advance transactions. Advance is not actual
expenditure because the amount given as advance may return without expenses. So
while giving advance in government office, a journal mentioning the budget head
on which advance is given along with name and post of person to whom amount is
given, is prepared which is know as advance journal voucher. Advance is required to
be cleared submitting the statement of expenditure with supporting documents after
completion of particular task. After clearance of advance, it is considered as actual
expense. It implies that, the advance journal voucher should be prepared twice. Once
at the time of advance given and next at the time of clearance.

i. Journal voucher when advance is given:

As advance is not considered as expenditure , the amount of advance given is debited
with the name of the person or party to whom advance is given along with his position
and related budget . The corresponding amount is credited to concerned bank and
if bank is not mentioned Nepal Rastra Bank is credited. While giving advance in

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