Page 188 - Office Practice and Accounting 10

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. BE Traveling expenses 22612 10000
Dr. Cash 2000
Cr. Section Officer Uma Pokhrel
Traveling expenses Advance Cleared. 12000
(Being Travel expenses advance of
Uma Pokhrel cleared as per bill and
cash returned.)
Total 12000 12000
Receipt No. ........................ Cheque No. ...........................
Amount Received ............... Cheque amount: ..................
Submitted by ..................... Approved by ..........................
Designation: Designation: .........................

e. Date: ............... Date: ....................................
If advance is cleared partially.

Sometimes, the employees clear advance in more than one installment, i.e. advance
is not cleared at a time. Clearance of advance with less amount than the amount of
advance is known as partial clearance. This situation is very common in government
office of Nepal. The person or organization taking advance submits the bill of
expenditure in installment. 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
partially ……..)
Total

182 Office Practice and Accounting 10