Page 229 - Office Practice and Accounting 10

Journal Voucher 1
Journal Voucher
Date: .................
Code B.H. Debit Credit
No. Particulars L.F. No. (Rs.) (Rs.)
071-6-5 Dr. N. R. Bank 29311 1,15,000
Cr. Budget Release 80,000
Cr. Revolving Fund 35,000
(Being budget release order received)
071-6-9 Dr. Field officer Mr. Hari Lal 22612 10,000
Travelling Expenses Advance
Cr. Nepal Rastra Bank 10,000
(Being Travelling Expenses advance
given to field officer Mr. Hari Lal.)
071-6-15 Dr. B. E. Travelling Expenses 22612 8,000
Dr. Nepal Rastra Bank 2,000
Cr. Field officer Mr. Hari Lal Traveling 10,000
expenses Advance cleared
(Being advance of field officer Hari
Lal cleared after submitting bill of
expenditure and bank voucher)
071-6-30 Dr. B. E. Rent 22121 5,000
Dr. Landlord Rent Advance 10,000
Cr. Nepal Rastra Bank 15,000
(Being rent for the month paid with
advance rent of two months)
Total 1,40,000 1,40,000
Receipt No. : ........... Cheque No. : ...........
Received Amount : ........... Cheque amount : ...........
Submitted by : ........... Approved by : ...........
Position : ........... Position : ...........
Date : ........... Date : ...........

3 Prepare AGF No. – 10, from the following transactions:

Sawan-3 : Received an initial fund equal to 1/6th of budget expenditure of Rs.
3,60,000 of last year.

Sawan-9 : Mr. Hari Accountant, submitted a bill of expenditure of Rs. 5,000 against
the office expenses advance and his advance is cleared.

Sawan-20 : Distributed salary after deducting Rs. 4,000 for provident fund and Rs.
1,000 for income tax out of total salary of Rs. 45,000.

Office Practice and Accounting 10 223