Page 250 - Office Practice and Accounting 10

Note: The amount Rs.70, 000 should be deducted from available bank balance to
know the current bank balance.
2. Posting of advance transactions : The voucher which is prepared to record
the advance transactions is called journal voucher for advance transactions.
Advance transaction is recorded in three columns instead of two. Advance
transactions in Bank Cash Book is recorded as follows:
(a) When advance is given: While giving advance, it is recorded in credit side of
bank column, budget expenditure column and advance given column.
For Example:
The following transaction is given:
Poush-9; 2072 : Issued a cheque (Ch.no.00066) of Rs. 12,000 as advance to section
officer Mrs. Uma Pokhrel for her official tour to Illam.

AGF NO. 10
Government of Nepal
..........Office /Department/Ministry

J.V. No. 1
Date: 2072/08/28
Journal Voucher
Code B.H. Debit Credit
No. Particulars L.F. No. (Rs.) (Rs.)
Dr. Section Officer Mrs. Uma 22612
Pokhrel Traveling expenses 12,000
advance
12,000
Cr Nepal Rastra Bank
(Being travel expenses advance
given to section officer Mrs. Uma
Pokhrel.)
Total 12,000 12,000
Receipt No. ........................ Cheque No. 00066
Amount Received ............... Cheque amount: Twelve thousand only
Submitted by ..................... Approved by ...........................
Designation: Accountant Designation: Officer
Date: 2072/09/09 Date: 2072/09/09

244 Office Practice and Accounting 10