Page 232 - Office Practice and Accounting 10

EXERCISE

Answer the following questions in one sentence.
1. How many types of Goswara Vouchers are used in government accounting
system?
2. What do you mean by budget release?

Practical Problems

Journal voucher for budget expenditure:

1. From the following transactions of District Health Office, Siraha,
prepare journal voucher (AGF No. 10) for the month of Falgun.
1. Paid by cheque for purchase of furniture of Rs. 5,000.
4. Issued a cheque of Rs. 9,000 for office rent for the month Rs. 4,500.
9. Purchased office supplies for Rs. 7,200 and paid by cheque.
14. Issued a cheque of Rs. 500 for the establishment of petty cash fund.
17. Issued a cheque of Rs. 40,000 to purchase furniture.
22. Issued cheque of Rs. 6000 for printing and stationery.

2. Following transactions are relating to District Education Office,
Janakpur, prepare Goshwara Voucher (AGF No. 10).
Jestha 1 – cheque no. 009 of Rs 20,000 is issued in favor of XYZ Furniture
for the payment of furniture purchased.
Jestha 3 – Paid Rs. 7,000 for office materials through cheque No. 0010.
Jestha 5 – The salary of the staff for the month Rs. 1,00,000 was distributed
by cheque no. 0150.
Jestha 10 – Telephone charges Rs. 10,000 was paid to Nepal Telecom by
cheque no. 0530.
Jestha 12 – Rs.8,000 paid to Shrestha Trading through cheque no. 0205 for
providing machinery .

3. Prepare a journal voucher from the following transactions which took
place in a government office.
i. Cheque issued for payment of rent Rs. 11,000 on 2072/2/4.
ii. Issued cheque of Rs. 1,50,000 for purchase of motorcycle on 2072/2/9.
iii. Paid for fuel for office vehicle by cheque of Rs. 5000 on 2072/02/12.

226 Office Practice and Accounting 10