Solution of Journal Voucher (Class 10 for SEE)
1. Following transactions of District Administration Office, Kaski are given to you:
a. 2077-04-03 Issued a cheque of Rs. 10,000 for purchase of
furniture.
b. 2077-04-10 Issued a cheque of Rs. 50,000 for purchase of machinery.
c. 2077-04-13 A cheque of Rs. 6,00,000 were issued for purchase
of vehicle.
a. 2077-04-25 Payment made by cheque Rs. 4,000 for electricity
charges.
a. 2077-05-10 Issued a cheque of Rs. 35,000 for purchasing a
computer.
a. 2077-05-24 Purchased a dress materials to staffs for Rs.
10,000 and paid by cheque.
a. 2077-04-03 Payment made by cheque Rs. 3,000 for communication
charges and Rs. 1,000 for water supply charges.
Required : Journal Vouchers
(AGF No. 10)
Solution:
a)
Government
of Nepal
AGF No. 10
District
Administration Office, Kaski
J.V.No. 01
Journal Voucher Date: 2077-04-03
|
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 furniture) |
|
29311 |
10,000 |
10,000
|
|
10,000 |
10,000 |
Receipt No………………… Cheque
No: ………
Amount Received……….. Cheque
Amount: Ten thousand rupees
Submitted by: XYZ Approved:
ABC
Post: Accountant Post:
Office head
Date: 2077-04-03 Date:
2077-04-03
b)
Government
of Nepal
AGF No. 10
District
Administration Office, Kaski
J.V.No. 02
Journal Voucher Date: 2077-04-10
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. B.E. Machinery and
equipment Cr. Nepal Rastra Bank (Being cheque issued for
purchase of machinery) |
|
29511 |
50,000 |
50,000
|
|
50,000 |
50,000 |
Receipt No………………… Cheque
No: ………
Amount Received……….. Cheque
Amount: Fifty thousand rupees
Submitted by: XYZ Approved:
ABC
Post: Accountant Post:
Office head
Date: 2077-04-10 Date:
2077-04-10
c)
Government
of Nepal
AGF No. 10
District
Administration Office, Kaski
J.V.No. 03
Journal Voucher Date: 2077-04-13
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. B.E. Vehicle Cr. Nepal Rastra Bank (Being cheque issued for
purchase of vehicle) |
|
29411 |
6,00,000 |
6,00,000
|
|
6,00,000 |
6,00,000 |
Receipt No………………… Cheque
No: ………
Amount Received……….. Cheque
Amount: Six lakh rupees
Submitted by: XYZ Approved:
ABC
Post: Accountant Post:
Office head
Date: 2077-04-13 Date:
2077-04-13
d)
Government
of Nepal
AGF No. 10
District
Administration Office, Kaski
J.V.No. 04
Journal Voucher Date: 2077-04-25
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. B.E. Water and Electricity Cr. Nepal Rastra Bank (Being payment made by
cheque for electricity charges) |
|
22111 |
4,000 |
4,000
|
|
4,000 |
4,000 |
Receipt No………………… Cheque
No: ………
Amount Received……….. Cheque
Amount: Four thousand rupees
Submitted by: XYZ Approved:
ABC
Post: Accountant Post:
Office head
Date: 2077-04-25 Date:
2077-04-25
e)
Government
of Nepal
AGF No. 10
District
Administration Office, Kaski
J.V.No. 05
Journal Voucher Date: 2077-05-10
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. B.E. Machinery and
Equipment Cr. Nepal Rastra Bank (Being cheque issued for
purchase of computer) |
|
29511 |
35,000 |
35,000
|
|
35,000 |
35,000 |
Receipt No………………… Cheque
No: ………
Amount Received……….. Cheque
Amount: Thirty five thousand rupees
Submitted by: XYZ Approved:
ABC
Post: Accountant Post:
Office head
Date: 2077-05-10 Date:
2077-05-10
f)
Government
of Nepal
AGF No. 10
District
Administration Office, Kaski
J.V.No. 06
Journal Voucher Date: 2077-05-24
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. B.E. Uniform Cr. Nepal Rastra Bank (Being cheque issued for
purchase of dress materials) |
|
21121 |
10,000 |
10,000
|
|
10,000 |
10,000 |
Receipt No………………… Cheque
No: ………
Amount Received……….. Cheque
Amount: Ten thousand rupees
Submitted by: XYZ Approved:
ABC
Post: Accountant Post:
Office head
Date: 2077-05-24 Date:
2077-05-24
g)
Government
of Nepal
AGF No. 10
District
Administration Office, Kaski
J.V.No. 07
Journal Voucher Date: 2077-05-25
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. B.E. Communication
charges Dr. B.E. Water and
Electricity Cr. Nepal Rastra Bank (Being cheque issued for
purchase of dress materials) |
|
22111 22112 |
3,000 1,000 |
4,000
|
|
4,000 |
4,000 |
Receipt No………………… Cheque
No: ………
Amount Received……….. Cheque
Amount: Four thousand rupees
Submitted by: XYZ Approved:
ABC
Post: Accountant Post:
Office head
Date: 2077-05-25 Date:
2077-05-25
2. What is meant by AGF No. 10?
Ans: AGF No. 10 refers to Journal Voucher (Goshwara Voucher)
3. Which accounts are debited and credited while giving advance
through cheque?
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