Page 184 - Office Practice and Accounting 10

For Example:
Poush-15; 2072 : Section Officer Uma Pokhrel returned the whole amount of
advance in cash Rs. 12000 as tour to Illam has been canceled.
AGF NO. 10
Government of Nepal
............ Office/Department/Ministry
J.V. No. ..........
Date: .............
Code Particulars L.F. B.H. Debit Credit
No. No. (Rs.) (Rs.)
Dr. Cash 12000
Cr. Section Office Uma Pokhrel 22612 12000
travelling expenses Advance
Cleared
(Being travel expenses advance
of Uma Pokhrel cleared as tour is
cancelled and after returning cash)
Receipt No. ........................ Cheque No. ...........................
Amount Received ............... Cheque amount: ..................
Submitted by ..................... Approved by ..........................
Designation: Designation: .........................
Date: ............... Date: ....................................

b. If whole amount of advance is spent. (E=A)
Amount of expenditure and advance may be equal. In such case, the person or
organization taking advance submits the bill of expenditure to the concerned
authority. In this case, the voucher is prepared as:
AGF NO. 10
Government of Nepal
............ Office/Department/Ministry
J.V. No. ..........
Date: .............
Code Particulars L.F. B.H. Debit Credit
No. No. (Rs.) (Rs.)
Dr. BE Budget Head
Cr. Designation and Name of
employee +Budget head+ Advance
Cleared
(Being advance of ……..cleared
after returning ……..)

178 Office Practice and Accounting 10