Page 203 - Office Practice and Accounting 10

2 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. BE Travelling Expenses 22212 100
Dr. BE Salary 21111 50
Dr. BE Magazine and Books 22311 70
Dr. BE Communication Charge 22112 40
Dr. BE Miscellaneous Expenses 22711 80
Cr. Nepal Rastra Bank
(Being petty cash fund reimbursed) 340
Total 340 340
Receipt No. : ........... Cheque No. : ...........
Received Amount : ........... Cheque amount : ...........
Submitted by : ........... Approved by : ...........
Position : ........... Position : ...........
Date : ........... Date : ...........

3 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. Nepal Rastra Bank 700
Cr. Petty Cash Fund 700
(Being petty cash fund closed)
Total 700 700
Receipt No. : ........... Cheque No. : ...........
Received Amount : ........... Cheque amount : ...........
Submitted by : ........... Approved by : ...........
Position : ........... Position : ...........
Date : ........... Date : ...........

Importance of Petty Cash Fund

1. Quick payment for petty items: There are numerous small payments on
account of expenses like stationery, cartage, coolie, refreshments to guest, etc.
which cannot be paid through cheque. Quick payment can be made in cash for
such types of petty expenses.

Office Practice and Accounting 10 197