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to consolidated a/c or Budget Freeze a/c. Journal voucher is prepared in the following
way in case of closing of fiscal year.
While closing Petty Cash Fund

Government of Nepal
AGF No. 10 …………………Office/Department/Ministry J.V.No.: .........
Code Particulars L.F. B.H. Debit Credit
No. No. (Rs.) (Rs.)
Dr. Nepal Rastra Bank
Cr. Petty Cash Fund
(Being petty cash fund is closed by
depositing amount into bank)

Receipt No. : ........... Cheque No. : ...........
Received Amount : ........... Cheque amount : ...........
Submitted by : ........... Approved by : ...........
Position : ........... Position : ...........
Date : ........... Date : ...........
For Example:

On 31 Ashad 2071, District Education Office, Bhaktapur closed its petty cash fund of
Rs 1000 by depositing into bank.
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 1,000
Cr. Petty Cash Fund 1,000
(Being petty cash fund is closed by
depositing amount into bank)
Total 1,000 1,000
Receipt No. : ........... Cheque No. : ...........
Received Amount : ........... Cheque amount : ...........
Submitted by : ........... Approved by : ...........
Position : ........... Position : ...........
Date : ........... Date : ...........

Closing of un-cleared advance : Sometime advance given to employee may not be
cleared at the end of fiscal year. Such expenses should be cleared artificially treating
as expenses equal to advance. A journal voucher is prepared assuming that the
expenditure is equal to the amount of advance. Journal voucher is prepared in the
following way in case of artificial clearance of advance.

218 Office Practice and Accounting 10