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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.
BH Amount Given Cleared A/C
Dr. Cr. Dr. Cr. Ch bal Dr. Rs. Cr. Rs.
No. Rs. Rs. Rs. No.
2070/04/03 Revolving fund 400000 400000 400000
received equal
to 1/6th of total
expenditure of
last month
2070/04/08 Petty cash fund 1500 398500 1500
Established
2070/04/20 Furniture 7500 391000 29311 7500
advance given to
Panday
2070/04/27 Motor cycle 55000 336000 29411 55000
purchased
2070/04/30 Salary paid
after deducting 45000 291000 21111 50000 5000
provident fund
Total 400000 109000 291000 105000 7500 1500 405000
2. Following transaction is related to District Forest Office Bhaktapur.

Asoj 1 : Balance at bank Rs. 50,000
Asoj 5 : Received a bank order of Rs. 80,000 and budget order of Rs. 60,000
Asoj 9 : A cheque of Rs. 8000 issued as advance to field officer Sangita for her
official tour to Jhapa.
Asoj 15 : A cheque of Rs. 5,000 issued to XYZ furniture for the payment of sofa set.
Asoj 28 : Issued a cheque of Rs. 81,000 to distribute the salary for the month after
deducting provident fund of Rs. 9,000.

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

B.H. Debit Credit
Code No. Particulars L.F.
No. (Rs.) (Rs.)
Asoj 5 Dr Nepal Rastra Bank 80,000
Cr Budget Release 60,000
Cr Revolving Fund 20,000
(Being budget release order received.)

260 Office Practice and Accounting 10