Page 230 - Office Practice and Accounting 10

Government of Nepal
District Education Office/Department/Ministry
AGF No. 10 Kathmandu J.V.No.: 1
Date: .....................
Code Particulars L.F. B.H. Debit Credit
No. No. (Rs.) (Rs.)
Shrawan Dr. N. R. Bank 22612 60,000
3 Cr. Initial Revolving Fund 60,000
(Being initial revolving fund
received on the basis of last year's
expenditure)
Shrawan Dr. B. E. Office material 22311 5,000
9 Cr. Accountant Hari office material
advance clearance. 5,000
(Being office advance of
Accountant Hari cleared as per bill
of expenses submitted by him.)
Shrawan Dr. B. E. Salary 21111 45,000
Cr. Providend fund 4,000
20
Cr. Income tax 1,000
Cr. N. R. Bank 40,000
(Being salary for the month
distributed after necessary
deductions.)
Total 1,10,000 1,10,000
Receipt No. : ........... Cheque No. : ...........
Received Amount : ........... Cheque amount : ...........
Submitted by : ........... Approved by : ...........
Position : ........... Position : ...........
Date : ........... Date : ...........

4 You are given the following transactions of a government office
Magh-5 : Received a bank order of Rs. 80,000 and budget release order for Rs.
1,40,000 for the expenditure of the month.
Magh-9 : Due to the cancellation of tour, section officer Mr. Parajuli returned entire
amount of his Travelling Expenses advance of Rs. 4,500. He got clearance
of advance after submitting bank voucher.

Magh -28 : Issued a cheque of Rs. 90,000 after deducting provident fund of Rs.7,500,
income tax Rs. 2,000, tejarath loan Rs. 2,500 and deducted amount
deposited into concerned account next day.
Required: Journal Voucher

224 Office Practice and Accounting 10