Page 213 - 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. Personnel loan 11,000
Cr. NR Bank 11,000
(Being amount of Personnel loan
deposited.)
Total 11,000 11,000
Receipt No. : ........... Cheque No. : ...........
Received Amount : ........... Cheque amount : ...........
Submitted by : ........... Approved by : ...........
Position : ........... Position : ...........
Date : ........... Date : ...........

If all of the above discussed deductions made in the same entry
Prepare a journal voucher (AGF No. 10 ) of a government office from the information
as follows:
Cheque issued for Rs. 6,00,000 as salary for the month of Asoj 2072, after a deducting
provident fund Rs. 60,000; provident fund loan Rs. 20,000; income tax Rs. 5,000;
personnel loan Rs. 10,000 and citizen investment fund Rs. 5,000. Deposited deducted
amount in the concerned office same day.
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 7,00,000
Cr. Provident fund 60,000
Cr. Provident fund loan 20,000
Cr. Income Tax 5,000
Cr. Personnel loan 10,000
Cr. Citizen Investment Fund 5,000
Cr. N.R. Bank 6,00,000
(Being distribution of salary after
deduction of various items)
Dr. Provident fund 60,000
Dr. Provident fund loan 20,000
Dr. Income tax 5,000
Dr. Personnel loan 10,000
Dr. Citizen Investment Fund 5,000
Cr. N.R. Bank 1,00,000
(Being various deductions deposited into
concerned offices)
Total 8,00,000 8,00,000

Office Practice and Accounting 10 207