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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 BE Travel Expenses 22212 100
Dr BE Salary 21111 50
Dr BE Magazine and Books 22311
Dr BE Communication Charge 22112 70
Dr BE Miscellaneous Expenses 22711 40
Cr Nepal Rastra Bank 80
(Being petty cash fund reimbursed) 340

Total 340 340

Receipt No. : ........... Cheque No. : ...........
Received amount : ........... Cheque amount : ...........
Submitted by : ........... Approved by : ...........
Position : ........... Position : ...........
Date : ........... Date : ...........

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

Cash Bank Budget
Balance Balance Expenditure Advance Miscellaneous
Code (Rs.) (Rs.) (Rs.) (Rs.) (Rs.)
Date Particulars Remarks
No.
Amount Given Cleared A/C Dr. Cr.
Dr. Cr. Dr. Cr. Ch bal BH No.
Rs. Rs. Rs. No. Rs. Rs.
I Petty cash fund 1000 1000
established

II Petty cash fund
reimbursed 340
22212 100
21111 50
22311 70
22112 40
22711 80
Example for salary and deductions
Cheque issued for Rs. 6,00,000 as salary for the month of Asoj 2072, after deducting
provident fund Rs. 60,000; provident fund loan Rs. 20,000; income tax Rs. 5,000;
personnel loan Rs. 10,000 and citizen investment fund Rs. 5,000. Deposited deducted
amount in the concerned office .

252 Office Practice and Accounting 10