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

Cash Bank Budget Advance Miscellaneous
Balance Balance Expenditure (Rs.) (Rs.)
Date Code Particulars (Rs.) (Rs.) (Rs.) Remarks
No.
Dr. Cr. Dr. Cr. Ch bal BH No. Amount Given Cleared A/C Dr. Cr.
No.
Rs.
Rs.
Rs.
Rs.
Rs.
072-09-15 Travelling 2000 22612 10,000 12,000
expenses
advance of (12000)
Uma Pokhrel
cleared as per
bill submitted.
3. Posting of miscellaneous transactions
Transactions which are not recorded in Cash Account, Bank Account, Advance
Account and Budget Expenditure Account in the Bank Cash Book should be
mentioned in miscellaneous account column. These include transactions related to
revolving fund release, budget release, additional budget release, petty cash book,
salary distribution, employee's provident fund, citizen investment fund, income tax,
personnel loan, security deposit and contract tax, loan, yearly closing of petty cash
fund, closing of un-cleared advance and closing of budget.

Example for revolving fund

2072-Shrawan 5: District Education Office, Kathmandu, received a bank order for
initial revolving fund equal to 1/6th of Rs. 30,00,000 the total budget expenditure of
the last fiscal year.

Government of Nepal AGF NO. 10
..........Office /Department/Ministry
J.V. No. 1 Date: ...............

Code Particulars L.F. B.H. Debit Credit
No. No. (Rs.) (Rs.)
Dr. Nepal Rastra Bank 22612 5,00,000
Cr. Initial revolving fund
(Being initial revolving fund received) 5,00,000
Receipt No. : ........... Cheque No. : ...........
Received amount : ........... Cheque amount : ...........
Submitted by : ........... Approved by : ...........
Position : ........... Position : ...........
Date : ........... Date : ...........

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