Page 207 - Office Practice and Accounting 10

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. Provident fund 14,000
Cr. NR Bank 14,000
(Being amount of provident fund
deposited.)
Total 14,000 14,000
Receipt No. : ........... Cheque No. : ...........
Received Amount : ........... Cheque amount : ...........
Submitted by : ........... Approved by : ...........
Position : ........... Position : ...........
Date : ........... Date : ...........
b. Citizen Investment Fund : Citizen investment fund is a voluntary investment
that can be made by interested employee. If government employees make
investment in citizen investment fund, the office makes a deduction on monthly
salary, while distributing salary the office as per interest of employee. But
deduction should be within the limit of either 33% of salary or Rs. 3,00,000
annually. The journal voucher is prepared as under:
While deducting Citizen investment 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. B.E. salary 21111
Cr. Citizen Investment Fund
Cr. NR. Bank
(Being salary for the month of …..
distributed after deducting citizen
investment fund.)
Total
Receipt No. : ........... Cheque No. : ...........
Received Amount : ........... Cheque amount : ...........
Submitted by : ........... Approved by : ...........
Position : ........... Position : ...........
Date : ........... Date : ...........
While depositing deducted amount of Provident fund :

Office Practice and Accounting 10 201