Page 202 - Office Practice and Accounting 10

While closing Petty Cash Fund
Government of Nepal
…………………Office/Department/Ministry AGF No. 10
J.V.No.: .........
Code B.H. Debit Credit
No. Particulars L.F. No. (Rs.) (Rs.)
Dr Nepal Rastra Bank
Cr Petty Cash Fund
(Being petty cash fund closed)
Total
Receipt No. : ........... Cheque No. : ...........
Received Amount : ........... Cheque amount : ...........
Submitted by : ........... Approved by : ...........
Position : ........... Position : ...........
Date : ........... Date : ...........

ILLUSTRATION

Prepare journal vouchers of a government office for the following transactions,
relating to petty cash fund.

1. A cheque (Ch No. 0034) of Rs. 1000 issued to create petty cash fund under the
responsibility of Mr Akaash.
2. The following expenses are reimbursed through cheque no. 0098 as petty
cashier submitted the statement:
Taxi Rs100 Wages Rs. 50
Stationery Rs. 70 Telephone charges Rs. 40
Refreshment Rs. 80
3. Petty Cash Fund is closed after depositing balance amount of Rs. 700 into the bank.

1 Government of Nepal
…………………Office/Department/Ministry AGF No. 10
J.V.No.: .........
Code Particulars L.F. B.H. Debit Credit
No. No. (Rs.) (Rs.)
Dr Petty Cash Fund 1,000
Cr Nepal Rastra Bank
(Being petty cash fund created) 1,000
Total 1,000 1,000
Receipt No. : ........... Cheque No. : ...........
Received Amount : ........... Cheque amount : ...........
Submitted by : ........... Approved by : ...........
Position : ........... Position : ...........
Date : ........... Date : ...........

196 Office Practice and Accounting 10