Page 246 - Office Practice and Accounting 10

in bank. Debit amount increases balance and credit amount decreases. If balance
is shown in negative it is overdraft.
iii. Budget Expenditure Account: All the budget expenditures are recorded in this
column with their budget head number. It gives the total amount of budget
expenditure during the month.
iv. Advance Account: Advance account has two columns i.e. advance given and
cleared. Amount given in advance is recorded in former column and cleared
amount is recorded in later column.
v. Miscellaneous Account: This account has three columns, i.e. account no, debit
and credit. Transactions related to miscellaneous transactions are recorded with
the code number in account number column. In other words transactions except
cash, bank, budget expenditure and advance are recorded in this column.

AGF NO. 5
Government of Nepal
........................ Office/Department/Ministry
Bank Cash Book

Cash Bank Budget
Code Advance Miscellaneous
Date Particulars Balance Balance Expenditure Remarks
No. (Rs.) (Rs.)
(Rs.) (Rs.) (Rs.)
Dr. Cr. Dr. Cr. Ch bal BH Amount Given Clear A/C Dr. Cr.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17

Explanation of the columns

The following informations are recorded into the seventeen columns of bank cash
book
1. Date: The date of financial transaction is recorded.
2. Code No. or Reference No.: The code number or voucher number is recorded.
3. Particulars: A short description of the transactions is written.

240 Office Practice and Accounting 10