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For example
2072-Poush 9 : District Forest Office, Kathmandu, received a motorcycle of Rs.
200000 as an additional budget release from central level .

Government of Nepal
…………………Office/Department/Ministry AGF No. 10

J.V.No.:
Date: Chaitra -10
Code B.H. Debit Credit
No. Particulars L.F. No. (Rs.) (Rs.)
Dr. BE vehicle 29411 2,00,000
Cr. Additional Budget Release 2,00,000
(Being additional budget released.)
Total 2,00,000 2,00,000
Receipt No. : ........... Cheque No. : ...........
Received Amount : ........... Cheque amount : ...........
Submitted by : ........... Approved by : ...........
Position : ........... Position : ...........
Date : ........... Date : ...........

Petty Cash Book
In government office, all payments are made by cheques and all receipts are banked.
There are numerous small payments on account of expenses like stationery, cartage,
coolie, refreshments to guest, etc. which cannot be paid through cheque. To avoid
this inconvenience such items of expenditure of frequent occurrence are maintained
in a separate book, known as petty cash book, which is maintained by petty cashier.
Petty cash book is maintained in columnar form. In this book separate columns are
provided for usual head of expenditure. A petty cashier makes a detail analysis of
petty payments and records under suitable heads. Petty cash book is similar to cash
book. The amount received by petty cashier from the main cashier is debited in petty
cash book and all petty payments are credited.
Generally petty cash book is operated on the reimbursement or imprest system. Petty
cash fund is created at the beginning of the definite period with the fixed amount
of money. As payments are made during the period that may be week, fortnight or
month, the amount of fund will be reduced. The petty cashier submits the statement
of expenditure and is reimbursed from the petty cash fund. This process is called
reimbursement or imprest system of petty cash fund.
The following entries are passed for creation, reimbursement and closing of petty
cash fund.

194 Office Practice and Accounting 10