Page 217 - Office Practice and Accounting 10

While security deposit amount is refunded:
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 .... 5,000
(Contractor’s name) 5,000
Cr. N.R. Bank 10,000
(Being security deposited refunded to
...........)
Total 10,000 10,000
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.
After the completion of contract the amount of security deposit of Rs.7,00,000 was
refunded to XYZ & Co.

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 7,00,000
XYZ & Co. 7,00,000
Cr. N.R. Bank
(Being security deposited refunded
to XYZ & Co.)
Total 7,00,000 7,00,000
Receipt No. : ........... Cheque No. : ...........
Received Amount : ........... Cheque amount : ...........
Submitted by : ........... Approved by : ...........
Position : ........... Position : ...........
Date : ........... Date : ...........

Office Practice and Accounting 10 211