Page 251 - Office Practice and Accounting 10

Government of Nepal
..........Office /Department/Ministry
AGF No. 5
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.
072- Travelling 12,000 0066 22612 12,000 12,000
09-09 expenses
advance
given to
Section
Officer
Mrs. Uma
Pokhrel

Note: The amount Rs. 12,000 should be deducted from available bank balance to
know the current bank balance.

When advance is cleared: The clearance of advance also affects three accounts. The
following are different situations of clearing advance :

(a) If whole amount of advance is returned. (E=0)
(b) If whole amount of advance is spent. (E=A)
(c) If expenditure is more than advance given. (E>A)
(d) If expenditure is less than advance given. (E<A)

a If whole amount of advance is returned.(E=0)
For Example:
Poush-15; 2072: Section officer Uma Pokhrel submitted bank voucher of whole amount
of advance Rs. 12000 as tour to Illam has been canceled.
Government of Nepal
..........Office /Department/Ministry
J.V. No. 1 Date: 2072/08/28

Code Particulars L.F. B.H. Debit Credit
No. No. (Rs.) (Rs.)
Dr NR Bank 22612
Cr Section officer Uma Pokhrel Travelling 12,000
expenses advance cleared
12,000
(Being Travel expenses advance of Uma
Pokhrel cleared as she deposited cash due
to the cancellation of tour.)
Total 12,000 12,000

Office Practice and Accounting 10 245