Page 237 - Office Practice and Accounting 10

15. The following transactions are given:
Falgun -1 : Received bank order letter of Rs. 1,15,000 including budget release
order for expenses for the month of Magh of Rs. 55,000 and additional
revolving fund of Rs. 60,000
Falgun -5 : Issued cheque of Rs. 10,000 to Mr. Hamal to purchase office materials,
as in advance.
Falgun -10 : Issued cheque of Rs. 11,000 to purchase furniture .
Falgun -12 : Issued a cheque of Rs 5,000 to Mr. Thapa as travelling expenses
advance.
Required : Journal voucher.

16. Prepare Goshwara Voucher (AGF No. 10) for the following transactions
that relate to a government office.
1. Received bank order letter for Rs. 5, 00,000 and budget released order for Rs.
5,50,000 for expenditure of last month.
2. The first running bill of ABC Construction of Rs. 6,00,000 is approved and after
deducting 5% as security deposit and 5% as contract tax , the net amount was
paid by cheque no 07687.
3. Salary for the month of Asoj Rs. 3,00,000, and allowance Rs 50,000 distributed
through cheque after deducting provident fund as per rule, provident fund loan
Rs. 12, 500 , and advance salary of Kharidar Ms. Kirtee Rs. 7,000. The deducted
amounts were deposited into concern account immediately.
4. The petty cash fund of Rs. 2,000 deposited into bank and the petty cash fund is
closed

17. The given transactions are related to Inland Revenue Office, Jhapa.
Prepare each Goshwara Voucher separately for every transaction.
i. Cheque issued for purchase of printer machine of Rs. 12,000.
ii. Rs. 14,000 transferred from budget head furniture to budget head salary with
approval of the concerned authority.
iii. Mr. Rai submitted a bill of expenditure of Rs. 16,000 and bank deposit voucher,
against his furniture advance of Rs. 20,000 and got clearance.
iv. A single cheque is issued to section officer Ms Arya Parajuli as advance for
purchase of furniture Rs 7,500, for office material Rs. 5000 and for repair of
scooter Rs. 3,500.
vi. Refreshment bill paid Rs. 2,500 through cheque no. 056446.
vii. Out of total salary of Rs. 88,000 (with government contribution), provident
fund Rs. 16,000 and income tax Rs.2,500 deducted and paid to staff. Deducted
amount deposited to concerned office.

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