Solution of Journal Voucher Class 10 (SEE)
7. The following transactions of District Education office,
Morang are given:
a. 2077-09-03 Kharidar
Mr. Yogesh Kumal presented the bill of Rs. 7,000 after purchasing office
materials and his advance cleared.
b. 2077-09-06 Furniture
purchase advance Rs. 20,000 of Mr. Mohan Mahat (Accountant) was cleared against
the bill for purchase of furniture Rs. 17,000.
c. 2077-09-10 Motorcycle purchase advance Rs. 1,20,000 of Mr.
Himal Sharma has been cleared against the bill of Rs. 1,16,000 and bank voucher
Rs. 4,000.
d. 2077-09-14 Mr. Yogesh Rai submitted the repair expenses
report of Rs. 4,000 and pay in slip for the balance of Rs. 500 and his advance
cleared accordingly.
e. 2077-09-15 Mr. Binod Shrestha submitted the bill of Rs.
8,000 after purchasing computer table and his advance Rs. 6,000 cleared by
issuing cheque for the insufficient amount.
Required : Journal Vouchers
(AGF No. 10)
Solution:
a)
Government of Nepal AGF No. 10
District Education office, Morang J.V.No.
01
Journal Voucher Date:
2077-09-03
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. B.E. Office
materials Cr. Kharidar, Mr.
Yogesh Kumal office materials advance clearance (Being Kharidar, Mr.
Yogesh Kumal office materials advance cleared) |
|
22313 |
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: 2077-09-03 Date:
2077-09-03
b)
Government of Nepal
AGF No. 10
District Education Office, Morang J.V.No. 02
Journal Voucher
Date: 2077-09-06
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. B.E. Furniture and
fixtures Dr. Nepal Rastra Bank Cr. Mr. Mohan Mahat
advance clearance (Being Mr. Mohan Mahat
advance cleared and deposited into bank) |
|
29311 |
17,000 3,000 |
20,000 |
|
20,000 |
20,000 |
Receipt No………………… Cheque
No: …………..
Amount Received: Five thousand rupees Cheque Amount: Four five thousand rupees
Submitted by: XYZ Approved:
ABC
Post: Accountant Post:
Office head/Office Chief
Date: 2077-09-06 Date:
2077-09-06
c)
Government
of Nepal AGF No. 10
District Education Office, Morang J.V.No. 03
Journal
Voucher
Date: 2077-09-10
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. B.E. Vehicle Dr. Nepal Rastra Bank Cr. Mr. Himal Sharma
motorcycle advance clearance (Being Mr. Himal
Sharma motorcycle advance cleared and excess money deposited) |
|
29411 |
1,16,000 4,000 |
1,20,000 |
|
1,20,000 |
1,20,000 |
Receipt No………………… Cheque
No: ………….
Amount Received : Four thousand rupees Cheque
Amount: One lakh sixteen thousand rupees
Submitted by: XYZ Approved:
ABC
Post: Accountant Post:
Office head/Office Chief
Date: 2077-09-10 Date:
2077-09-10
d)
Government of Nepal AGF No. 10
District Education Office, Morang J.V.No. 04
Journal
Voucher
Date: 2077-09-12
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. B.E. Repair and
Maintenance expenses Dr. Nepal Rastra Bank Cr. Mr. Rai Yogesh Rai
repair expense advance cleared and excess money deposited) |
|
22212 |
4,000 500 |
4,500 |
|
4,500 |
4,500 |
Receipt No………………… Cheque
No: ……………
Amount Received Five hundred rupees Cheque Amount: Four thousand rupees
Submitted by: XYZ Approved:
ABC
Post: Accountant Post:
Office head/Office Chief
Date: 2077-09-12 Date:
2077-09-12
e)
Government of Nepal AGF No. 10
District Education Office, Morang J.V.No. 05
Journal Voucher
Date: 2077-09-15
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. B.E. Machinery and
equipment Cr. Nepal Rastra Bank Cr. Mr. Binod Shrestha
computer advance clearance (Being Mr. Binod
Shrestha computer advance cleared and excess money paid) |
|
29511 |
8,000 |
2,000 6,000 |
|
8,000 |
8,000 |
Receipt No………………… Cheque
No: ………
Amount Received……….. Cheque
Amount: Eight thousand rupees
Submitted by: XYZ Approved:
ABC
Post: Accountant Post:
Office head
Date: 2077-09-15 Date:
2077-09-15
8. Write the full form of AGF No.
Ans : The full form of
AGF No. is Auditor General Form Number.
9.
What does the AGF No. 5 stand for?
Ans
: The AGF No. 5 defines specimen for bank cash book.
10. What is the basis of preparation of bank cash book?
Ans
: Journal Voucher is the basis of preparation of bank cash book.
11. Write the
name of five accounts used in bank cash book.
Ans : The
names of five accounts used in bank cash book are Cash A/c, Bank A/c, Budget
Expenditure A/c, Advance A/c and Miscellaneous A/c.
12. Mention
two importance of bank cash book.
Ans
: The two importance of bank cash book are:
To follow double entry system of book keeping.
To provide for convenient preparation of trial balance.
13.
Mention the AGF No of bank cash book.
Ans
: The AGF No for bank cash book is AGF No 5.
14.
Give two examples of capital expenditures.
Ans : Purchase
of building and acquisition of new machinery.
15.
Write four examples of revenue nature expenditures.
Ans : Payment
of rent, issuing cheque for office materials, TADA and repair & maintenance
expenses.
16.
Mention the name of column where advance given amount is recorded.
Ans : Advance given amount
is recorded in Advance Account column.
17. Prepare
a journal entry for creation of petty cash fund.
Ans
: Journal Entry
Dr
Petty Cash Fund
Cr Nepal Rastra Bank
18.
Prepare journal entry for loan taken to meet extra-ordinary expenses.
Ans
: Journal Entry
Dr Nepal Rastra Bank
Cr Loan
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