Page 216 - Office Practice and Accounting 10

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. ……. 1,00,000
Cr. Security deposit account of ABC & Co 5,000
Cr. Contract tax 5,000
Cr. N. R. Bank 90,000
(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 : ...........

While paying contract tax deposited to concerned office
Prepare a journal voucher (AGF No. 10) of a government office from the information
given.
The amount deducted as security deposit and contract tax Rs. 5000 each is deposited
to concerned office.
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. Security deposit account of ABC & 5,000
Co 5,000
Dr. Contract tax 10,000
Cr. N. R. Bank
(Being deducted amount deposited
concerned office)
Total 10,000 10,000
Receipt No. : ........... Cheque No. : ...........
Received Amount : ........... Cheque amount : ...........
Submitted by : ........... Approved by : ...........
Position : ........... Position : ...........
Date : ........... Date : ...........

210 Office Practice and Accounting 10