Page 236 - Office Practice and Accounting 10

Journal voucher for revolving/imprest fund and budget release:

12. Prepare a journal voucher from the following transactions that relate to
government offices.
a. Received Rs. 5,00,000 as initial revolving fund equal to 1/6th of the actual
expenditure of previous year Rs. 30,00,000 from the office of treasury and
comptroller.
b. Received Rs. 7,00,000 as revolving fund being 1/6th of the actual
expenditure of previous year.
c. Received a bank order of Rs. 4,50,000 and budget release order for Rs.
5,00,000.
d. Received a bank order of Rs. 8,50,000 and budget release order for Rs.
7,00,000.
e. Rs. 5,00,000 is received as revolving fund through bank transfer.

Journal voucher for petty cash fund:

13. Enter the following transactions in the petty cash book.
i. Created petty cash fund with Rs. 1,000 under the responsibility of Mr. Dhan
Bahadur on Asoj 1.
ii. At the end of the month, petty cash fund is reimbursed by issuing a cheque equal
to the following expenses:
Maintenance Rs. 60, Stationery Rs. 90, Water charge Rs. 55, Canteen expenses Rs.
25 and Telephone charge Rs. 15.

Journal voucher for mix transactions

14. The following transactions are relating to District Health Office,
Lalitpur.
Shrawan 2 : Bank order letter of Rs. 2,00,000 for initial revolving fund.
Shrawan 15 : Issued Rs. 5,000 for purchase of office materials through cheque
no.00
Shrawan 20 : A cheque (Ch. no. 002) of Rs. 20,000 issued in advance to Mr. Tamang
to purchase office rack.
Shrawan 31 : A cheque issued for salary for the month of Shrawan Rs. 71,000
and allowance Rs. 20,000 has been distributed after deducting the
provident fund of Rs. 8,000 and provident fund loan of Rs. 1,000.
Required : Journal voucher for the month of Shrawan.

230 Office Practice and Accounting 10