Page 215 - 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. Nepal Rastra Bank 7,00,000
Cr. Security deposit account of XYZ & 7,00,000
Co
(Being amount of security deposit
received.)
Total 7,00,000 7,00,000
Receipt No. : ........... Cheque No. : ...........
Received Amount : ........... Cheque amount : ...........
Submitted by : ........... Approved by : ...........
Position : ........... Position : ...........
Date : ........... Date : ...........

While paying the amount of contract bill and charging deposit and contract tax:

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. B. E. Budget head
Cr. Security deposit account of ....
(Contractor’s name)
Cr. Contract tax
Cr. N. R. Bank
(Being amount of contract bill paid
through cheque after deducting
contract tax)
Total
Receipt No. : ........... Cheque No. : ...........
Received Amount : ........... Cheque amount : ...........
Submitted by : ........... Approved by : ...........
Position : ........... Position : ...........
Date : ........... Date : ...........

For Example
Prepare a journal voucher (AGF No. 10) of a government office from the information given.

For construction of building, first running bill of Rs. 1,00,000 of ABC & Co. is received and
net amount was paid to the company through cheque after deducting 5% security deposit
and 5% contract tax.

Office Practice and Accounting 10 209