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GGovernment of Nepal
..........Office /Department/Ministry
As on ...............

Code Particulars L.F. B.H. Debit Credit
No. No. (Rs.) (Rs.)
Dr Nepal Rastra Bank 1000
Cr Petty Cash Fund 1000
(Being petty cash fund is closed by
depositing amount into bank)
Total 1000 1000

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 Advance Miscellaneous
Balance Balance Expenditure (Rs.) (Rs.)
Date Code Particulars (Rs.) (Rs.) (Rs.) Remarks
No.
Dr. Cr. Dr. Cr. Ch bal BH Amount Given Cleared A/C Dr. Cr. Rs.
Rs.
No.
Rs.
Rs.
No.
Rs.
071- Petty cash 1000 1000 1000
03-31 fund is closed
by depositing
amount into
bank
Closing of un-cleared advance

For Example:
Section officer Amar Sharma did not clear the advance amount of Rs 2000 for his
official tour to Biratnagar till the end of fiscal year. The advance is closed by passing
the journal voucher of artificial clearance.

256 Office Practice and Accounting 10