Page 264 - Office Practice and Accounting 10

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

Code Particulars L.F. B.H. Debit Credit
No. No. (Rs.) (Rs.)
Dr Total Budget release 18,00,000
Cr Total Budget expenditure
Cr NR Bank (Budget Freeze A/c) 16,00,000
(Being release and budget expenditure 2,00,000
is closed.)

Total

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.)
Date Particulars (Rs.) (Rs.) (Rs.) Remarks
No.
BH Amount Given Cleared A/C
Dr. Cr. Dr. Cr. Ch bal Dr. Rs. Cr. Rs.
No. Rs. Rs. Rs. No.
i Release 2,00,000 18,00,000 16,00,000
and budget
expenditure
is closed by
depositing
surplus budget
in freeze
account.
Illustrations
1. Following are the transactions in the books of District Irrigation Office,
Kavre for the month of Shrawan 2070.
i. 2070/04/03 received revolving fund equal to 1/6th of actual expenditure of last
year Rs. 24,00,000.
ii. 2070/4/08 cheque no.4448 issued and petty cash fund of Rs 1500 established
under the responsibility of Sharma.

258 Office Practice and Accounting 10