Page 182 - Office Practice and Accounting 10

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
known as advance journal voucher.

Journal voucher at the time of advance given is prepared as :
AGF NO. 10
Government of Nepal
........................ Office/Department/Ministry
J.V. No. ...........
Date .............................
Code B.H. Debit Credit
No. Particulars L.F. No. (Rs.) (Rs.)
Dr. Designation and Name of
employee +Budget head+ Advance
Cr ……..Bank
(Being advance given to…… for …
through cheque/cash.)

Receipt No. : ........... Cheque No. : ...........
Received Amount : ........... Cheque amount : ...........
Submitted by : ........... Approved by : ...........
Position : ........... Position : ...........
Date : ........... Date : ...........

For Example:

Poush-9; 2072 : Issued a cheque (CH.No.00066) of Rs. 12,000 as advance to
Section Officer Mrs. Uma Pokhrel for her official tour to Illam.

Code Particulars L.F. B.H. Debit Credit
No. No. (Rs.) (Rs.)
Dr. Section Officer Mrs. Uma Pokhrel 22612
Travelling expenses Advance
12,000
Cr. Nepal Rastra Bank 12,000
(Being travel expenses advance
given to Section Officer Mrs. Uma
Pokhrel.)

Receipt No. : ........... Cheque No. : ...........
Received Amount : ........... Cheque amount : ...........
Submitted by : ........... Approved by : ...........
Position : ........... Position : ...........
Date : ........... Date : ...........

176 Office Practice and Accounting 10