Page 243 - Office Practice and Accounting 10

b. On 2067/4/7 through cheque no. 00115, Rs. 40,000 was paid in advance to
store-keeper Nabin Shrestha for the purchase of office furniture.
c. On 2067/4/10 petty cash fund of Rs. 5,000 was created entrusting the
responsibility to accountant Nirmal Bista through cheque no. 00116.

33. Prepare a general voucher (Auditor General Form No. 10) from the
following transactions:
a. On 2070/4/15 Department of Education received Rs. 27,00,000 as revolving
fund through N.R. Bank.
b. The salary of the staff was distributed on 2070/5/1 by cheque. No. 3165 out
of total salary Rs. 2,40,000, provident fund deducted as Rs. 24,000
c. On 2070/5/5 Jalapa Furniture Center was paid cash Rs. 18,000 for furniture
purchased.

34. Prepare a general voucher (Auditor General Form No. 10) of the District
Agriculture Office, Tanahun from the following transactions:
a. On 2070/4/2, Rs. 20,00,000 is received as revolving fund through bank
transfer.
b. On 2070/4/30, Bira Furniture Industry was paid Rs. 20,000 for furniture
purchased through cheque no. 001.
c. On 2070/5/2, Rs. 30,000 was paid in advance to store keeper Bimala
Maharjan for producing materials needed for the office through cheque
no. 002.

35. Prepare A.G.F. No. 10 (goshwara voucher) from the following
transactions:
a. Ministry of Education received Rs. 86,00,000 as additional revolving fund
on 2069- 5-28 through Nepal Rastra Bank.
b. On 2069-5-29 telephone charge Rs. 22,000 was paid to Nepal Telecom by
cheque No. 0894.
c. In 2069-5-30 Accountant Mrs. Sita Ghimire was paid Rs. 15,000 in advance
for the purchase of furniture by cheque No. 0895.

One numerical long question of 10 marks will be asked from this unit.

Office Practice and Accounting 10 237