Page 226 - Office Practice and Accounting 10

For Example:
On 31 Ashadh 2071, District Health Office Kathmandu, closed the account of budget
release of Rs. 18,00,000 and budget expenditure of Rs. 16, 00,000.
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. Total Budget release 22612 2000
Cr. Total Budget expenditure 2000
Cr. NR Bank (Budget Freeze A/c)
(Being release and budget
expenditure is closed.)
Receipt No. : ........... Cheque No. : ...........
Received Amount : ........... Cheque amount : ...........
Submitted by : ........... Approved by : ...........
Position : ........... Position : ...........
Date : ........... Date : ...........

Illustrations
1 Prepare AGF No. 10 from the following transaction of District Education Office,
Kathmandu for the month of Shrawan 2072.
2 : Received a cheque for the amount of Rs. 5,00,000 as initial revolving fund.
9 : A cheque of Rs. 6,000 issued in favour of Mr. Sharma for the purchase of sofa set
for office in advance.
20 : A cheque of Rs. 1,000 paid to ABC tailoring for the payment of dress of office
staff.
29 : Mr. Sharma submitted a bill of expenditure of Rs. 8,000 and issuing cheque for
additional amount his advance is cleared.

Government of Nepal
District Education Office/Department/Ministry
AGF No. 10 Kathmandu J.V.No.: 1
Date: 2062-04-02
Code B.H. Debit Credit
No. Particulars L.F. No. (Rs.) (Rs.)
Dr. Nepal Rastra Bank 22612 5,00,000
Cr. Initial Revolving fund 5,00,000
(Being initial revolving fund released)
Total 5,00,000 5,00,000

220 Office Practice and Accounting 10