Journal Voucher of Government offices (Office Management and Accounting-10) SEE
1. Following transactions related to District Health Office, Palpa
are given to you:
a. 2077-05-10 Paid Rs. 25,000 for house rent by cheque
No.01349.
b. 2077-05-15 Shankha Furniture Industry was paid Rs. 10,000
through cheque No. 01550 for purchase of office table.
c. 2077-05-18 Water supply charges Rs. 1,550 was paid to
Nepal Khanepani Sansthan by cheque No. 02345.
a. 2077-05-20 Paid Salary Rs. 50,000 by cheque No. 01598.
a. 2077-06-25 Issued a cheque of Rs. 19,000 for purchase of
production materials.
a. 2077-07-27 Purchased feeding materials for Rs. 7,000 and
paid by cheque.
a. 2077-08-30 Purchased office materials of Rs. 11,000 and sports
materials of Rs. 9,000 and paid by cheque.
Required : Journal Vouchers
(AGF No. 10)
Solution:
a)
Government of Nepal AGF No. 10
District Health Office, Palpa J.V.No.
01
Journal Voucher
Date: 2077-05-10
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. B.E. House rent Cr. Nepal Rastra Bank (Being cheque issued
for house rent) |
|
29311 |
25,000 |
25,000 |
|
25,000 |
25,000 |
Receipt No………………… Cheque
No: 01349
Amount Received……….. Cheque
Amount: Twenty five thousand rupees
Submitted by: XYZ Approved:
ABC
Post: Accountant Post:
Office head/Office Chief
Date: 2077-05-10 Date:
2077-05-10
b)
Government of Nepal AGF No. 10
District Health Office, Palpa J.V.No. 02
Journal Voucher
Date: 2077-05-15
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. B.E. Furniture and
Fixture Cr. Nepal Rastra Bank (Being cheque issued
for purchase of office tables) |
|
29311 |
10,000 |
10,000 |
|
10,000 |
10,000 |
Receipt No………………… Cheque
No: 01550
Amount Received……….. Cheque
Amount: Ten thousand rupees
Submitted by: XYZ Approved:
ABC
Post: Accountant Post:
Office head/Office Chief
Date: 2077-05-15 Date:
2077-05-15
c)
Government of Nepal AGF No. 10
District Health Office, Palpa J.V.No. 03
Journal Voucher
Date: 2077-05-18
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. B.E. Water and
Electricity Cr. Nepal Rastra Bank (Being cheque issued
for payment made to Nepal Khanepani Sansthan) |
|
22111 |
1,550 |
1,550 |
|
1,550 |
1,550 |
Receipt No………………… Cheque
No: 02345
Amount Received……….. Cheque
Amount: One thousand five hundred fifty
Submitted by: XYZ Approved:
ABC
Post: Accountant Post:
Office head/Office Chief
Date: 2077-05-18 Date:
2077-05-18
d)
Government of
Nepal AGF No. 10
District Health Office, Palpa J.V.No. 04
Journal
Voucher Date: 2077-05-20
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. B.E. Salary Cr. Nepal Rastra Bank (Being payment of
salary by cheque) |
|
21111 |
50,000 |
50,000 |
|
50,000 |
50,000 |
Receipt No………………… Cheque
No: 01598
Amount Received……….. Cheque
Amount: Fifty thousand rupees
Submitted by: XYZ Approved:
ABC
Post: Accountant Post:
Office head/Office Chief
Date: 2077-05-20 Date:
2077-05-20
e)
Government of Nepal AGF No. 10
District Health Office, Palpa J.V.No. 05
Journal Voucher
Date: 2077-06-25
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. B.E. Production
materials and service Cr. Nepal Rastra Bank (Being cheque issued
for purchase of production materials) |
|
22521 |
19,000 |
19,000 |
|
19,000 |
19,000 |
Receipt No………………… Cheque
No: ………
Amount Received……….. Cheque
Amount: Nineteen thousand rupees
Submitted by: XYZ Approved:
ABC
Post: Accountant Post:
Office head
Date: 2077-06-25 Date:
2077-06-25
f)
Government of Nepal AGF No. 10
District Health
Office, Palpa J.V.No. 06
Journal
Voucher
Date: 2077-07-27
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. B.E. Feeding materials Cr. Nepal Rastra Bank (Being cheque issued
for purchase of feeding materials) |
|
22312 |
7,000 |
7,000 |
|
7,000 |
7,000 |
Receipt No………………… Cheque
No: ………
Amount Received……….. Cheque
Amount: Seven thousand rupees
Submitted by: XYZ Approved:
ABC
Post: Accountant Post:
Office head/Office Chief
Date: 2077-07-27 Date:
2077-07-27
g)
Government of Nepal AGF No. 10
District Health Office, Palpa J.V.No. 07
Journal Voucher
Date: 2077-08-20
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. B.E. Books and materials Cr. Nepal Rastra Bank (Being cheque issued
for purchase of office materials and sports materials) |
|
22313 |
20,000 |
20,000 |
|
20,000 |
20,000 |
Receipt No………………… Cheque
No: ………
Amount Received……….. Cheque
Amount: Twenty thousand rupees
Submitted by: XYZ Approved:
ABC
Post: Accountant Post:
Office head/Office Chief
Date: 2077-08-20 Date:
2077-08-20
2. How much is the minimum amount that can be maintained under petty
cash fund for central level of offices?
Ans: 1,000 is the minimum amount that can be maintained under
petty cash fund for central level of offices.
3. Which accounts are debited and credited while receiving
imprest fund through bank transfer?
Ans: Nepal Rastra Bank is debited and Imprest fund is credited.
4. How much percentage of basic salary is deducted as provident
fund in government offices?
Ans: 10 percentage of basic salary is deducted as provident fund
in government offices.
5. Write the budget head number of salary and furniture.
Ans: The budget head number of salary and furniture are 21111
and 29311 respectively.
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