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iii. 2070/04/20 through cheque No. 4447 Rs. 7500 was paid in advance to accountant
Panday for purchase of revolving chair.
iv. 2070/04/27, Rs. 55,000 was paid to Yamaha House for the purchase of motorcycle
through cheque no. 4446.
v. 2070/4/30 salary distributed through cheque no 4449 Rs. 50,000 after deducting
provident fund of Rs. 5,000.
Required: (a) Journal Vouchers (b) Bank Cash Book

Government of Nepal
..........Office /Department/Ministry

B.H. Debit Credit
Code No. Particulars L.F.
No. (Rs.) (Rs.)
2070/04/03 Dr. Nepal Rastra Bank 4,00,000
Cr. Revolving fund 4,00,000
(Being revolving fund received equal
to 1/6th of total expenditure of last
year)
2070/04/08 Dr. Petty cash fund 1500
Cr. Nepal Rastra Bank 1500
(Being petty cash fund established
under the responsibility of Sharma)

2070/04/20 Dr. Accountant Panday Furniture & 29311 7500
fixture Advance 7500
Cr. Nepal Rastra Bank
(Being advance given to Panday for
purchase of chair)
2070/04/27 Dr. BE Vehicle 29411 55000
Cr. Nepal Rastra Bank 55000
(Being motor cycle purchased)

2070/04/30 Dr. B.E. Salary 21111 50,000
Cr. Provident fund 5,000
Cr. Nepal Rastra Bank 45,000
(Being salary paid after deducting
provident fund.)

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

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