Page 211 - 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. Income tax
Cr. NR Bank
(Being amount of Income tax
Deposited.)
Total
Receipt No. : ........... Cheque No. : ...........
Received Amount : ........... Cheque amount : ...........
Submitted by : ........... Approved by : ...........
Position : ........... Position : ...........
Date : ........... Date : ...........

d. Personal loan/Tejarath Sapati : Office provides personal loan to the staff in
case of financial need. So they take loan from office on provision to pay in
installments from their salary each month. It implies that, a certain amount is
deducted every month from the salary for the repayment of loan. The journal
voucher of Personal loan and deposit is prepared as under:
While deducting personnel loan from salary :

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. Personnel loan
Cr. NR. Bank
(Being salary for the month of …..
distributed after deducting personnel
loan.)
Total
Receipt No. : ........... Cheque No. : ...........
Received Amount : ........... Cheque amount : ...........
Submitted by : ........... Approved by : ...........
Position : ........... Position : ...........
Date : ........... Date : ...........

Office Practice and Accounting 10 205