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Receipt No. : ........... Cheque No. : ...........
Received Amount : ........... Cheque amount : ...........
Submitted by : ........... Approved by : ...........
Position : ........... Position : ...........
Date : ........... Date : ...........
Security deposit and contract tax:

Constructional activities of government are carried out through contractors.
Contractors are required to deposit 5% of total contract amount as security deposit.
Such deposit will be refunded after the completion of concerned job. The security
amount is deposited into security deposit account of Nepal Rastra Bank.
While depositing the amount of security deposit

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. Security deposit account of ....
(Contractor’s name)
(Being amount of security deposit
received.)
Total
Receipt No. : ........... Cheque No. : ...........
Received Amount : ........... Cheque amount : ...........
Submitted by : ........... Approved by : ...........
Position : ........... Position : ...........
Date : ........... Date : ...........

For Example

i) Prepare a journal voucher (AGF No. 10 ) of a government office from the
information given.
Received Rs. 7,00,000 from XYZ & Co. as security deposit of contract on
2072/05/18 for bridge construction.

208 Office Practice and Accounting 10