Page 192 - Office Practice and Accounting 10

5 Government of Nepal
…………………Office/Department/Ministry
AGF No. 10
J.V.No.:
Date: Chaitra -10

Code Particulars L.F. B.H. Debit Credit
No. No. (Rs.) (Rs.)
Dr. BE Vehicle 29411 25,000
Cr. Section officer Mr. Sita Ram, vehicle 25,000
advance cleared.
(Being advance of Section officer Mr.
Sita Ram partially cleared as per the bill
submitted)
Total 25,000 25,000

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

3. Journal voucher for miscellaneous transactions

The financial transactions which are not related to advance and budget expenditure
are known as miscellaneous transaction. The voucher which is prepared for recording
miscellaneous transactions is called miscellaneous voucher. Following transactions
are recorded under the miscellaneous journal vouchers.
1. Revolving/Imprest fund release
2. Budget release
3. Additional budget release
4. Petty cash book
5. Salary distribution and necessary deductions
i. Employee's provident fund:
ii. Citizen investment fund:
iii. Income tax
iv. Personnel loan/Tejarath Sapati
6. Security deposit and contract tax
7. Receiving or paying of loan
8. Rectification of error
9. Inter head and inter-office budget transfer

186 Office Practice and Accounting 10