Solution of Journal Voucher (Office Mgmt & Accounting) SEE 2077/2021
5. The following transactions of District Health office, Nuwakot
are given:
a. 2077-08-03 Account Officer, Miss Smarika Khadgi returned
travelling expenses advance of Rs. 9,000 through bank due to postponement of
her travelling programme and her advance cleared.
b. 2077-08-09 Subba Bishow Tamang returned cash Rs. 15,000 to
office which was taken for purchasing machinery and requested for advance clearance.
c. 2077-08-25 Kharidar Pem Doma returned advance of Rs. 1,00,000
which was taken for purchasing vehicle and his advance cleared.
d. 2077-09-09 Accountant, Miss Pasang returned cash Rs.
20,000 to office which was taken for purchasing uniform and cleared her advance.
Required : Journal Vouchers
(AGF No. 10)
Solution:
a)
Government of Nepal AGF No. 10
District Health Office, Nuwakot J.V.No.
01
Journal
Voucher
Date: 2077-08-03
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. Nepal Rastra Bank Cr. Account Officer,
Miss Smarika Khadgi, travelling advance clearance (Being Account
Officer, Miss Smarika Khadgi, travelling advance cleared) |
|
22612 |
9,000 |
9,000 |
|
9,000 |
9,000 |
Receipt No………………… Cheque
No: …………
Amount Received Nine thousand rupees Cheque Amount: …………….
Submitted by: XYZ Approved:
ABC
Post: Accountant Post:
Office head/Office Chief
Date: 2077-08-03 Date:
2077-08-03
b)
Government of Nepal
AGF No. 10
District Health Office, Nuwakot J.V.No. 02
Journal Voucher
Date: 2077-08-09
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. Nepal Rastra Bank Cr. Subba, Bishow
Tamang machinery advance clearance (Being Subba, Bishow
Tamang machinery advance cleared) |
|
29511 |
15,000 |
15,000 |
|
15,000 |
15,000 |
Receipt No………………… Cheque
No: …………..
Amount Received Fifteen thousand rupees Cheque
Amount: …………
Submitted by: XYZ Approved:
ABC
Post: Accountant Post:
Office head/Office Chief
Date: 2077-08-09 Date:
2077-08-09
c)
Government
of Nepal AGF No. 10
District
Health Office, Nuwakot J.V.No. 03
Journal
Voucher
Date: 2077-08-25
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. Nepal Rastra Bank Cr. Kharidar, Miss Pem
Doma vehicle advance clearance (Being Kharidar, Miss
Pem Doma vehicle advance cleared) |
|
29411 |
1,00,000 |
1,00,000 |
|
1,00,000 |
1,00,000 |
Receipt No………………… Cheque
No: ………….
Amount Received : One lakha Cheque
Amount: ……………
Submitted by: XYZ Approved:
ABC
Post: Accountant Post:
Office head/Office Chief
Date: 2077-08-25 Date:
2077-08-25
d)
Government of Nepal AGF No. 10
District Health Office, Nuwakot J.V.No. 04
Journal Voucher
Date: 2077-09-09
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. Nepal Rastra Bank Cr. Accountant, Miss
Pasang uniform advance clearance (Being Accountant,
Miss Pasang uniform advance cleared) |
|
21121 |
20,000 |
20,000 |
|
20,000 |
20,000 |
Receipt No………………… Cheque
No: ……………
Amount Received Twenty thousand rupees Cheque Amount: ………..
Submitted by: XYZ Approved:
ABC
Post: Accountant Post:
Office head/Office Chief
Date: 2077-09-09 Date:
2077-09-09
5. The following transactions of District Education office, Mugu
are given:
a. 2077-08-03 Accountant, Miss Punam Magar submitted the bill
of Rs. 10,000 after purchasing the furniture and her advance was cleared.
b. 2077-08-06 Nayab Subba, Mr. Saujan Shah presented the
expenditure bill of Rs. 50,000 after purchasing plant and equipment and his advance
was cleared.
c. 2077-08-10 Section Officer, Miss Anjana Sherpa submitted the
expenditure bill of Rs. 1,25,000 taken for buying vehicle and her advance was
cleared accordingly.
d. 2077-08-14 Mr. Rinji Sherpa presented a bill of Rs. 30,000
after purchasing computer and his advance was cleared.
e. 2077-09-12 Miss Kanchan Sherpa submitted the statement of
expenditure for other programme Rs. 13,000 and her advance was cleared
accordingly.
Required : Journal Vouchers
(AGF No. 10)
Solution:
a)
Government of Nepal AGF No. 10
District Education office, Mugu J.V.No.
01
Journal
Voucher
Date: 2077-08-03
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. B.E. furniture and
fixture Cr. Accountant, Punam
Magar furniture advance clearance (Being Accountant,
Punam Magar furniture advance cleared) |
|
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/Office Chief
Date: 2077-08-03 Date:
2077-08-03
b)
Government of Nepal
AGF No. 10
District Education Office, Mugu J.V.No. 02
Journal Voucher
Date: 2077-08-06
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. B.E. Machinery and
equipment Cr. Nayab Subba,
Saujan Shah plant and equipment advance clearance (Being Nayab Subba,
Saujan Shah plant and equipment advance cleared) |
|
29511 |
50,000 |
50,000 |
|
50,000 |
50,000 |
Receipt No………………… Cheque
No: …………..
Amount Received……….. Cheque
Amount: Thirteen thousand rupees
Submitted by: XYZ Approved:
ABC
Post: Accountant Post:
Office head/Office Chief
Date: 2077-08-06 Date:
2077-08-06
c)
Government
of Nepal AGF No. 10
District
Education Office, Mugu J.V.No. 03
Journal
Voucher
Date: 2077-08-10
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. B.E. Vehicle Cr. Section Office,
Miss Anjana Sherpa vehicle advance clearance (Being Section Office,
Miss Anjana Sherpa vehicle advance cleared) |
|
29411 |
1,25,000 |
1,25,000 |
|
1,25,000 |
1,25,000 |
Receipt No………………… Cheque
No: ………….
Amount Received……….. Cheque
Amount: One lakha Twenty five thousand
rupees
Submitted by: XYZ Approved:
ABC
Post: Accountant Post:
Office head/Office Chief
Date: 2077-08-10 Date:
2077-08-10
d)
Government of Nepal AGF No. 10
District Education Office, Mugu J.V.No. 04
Journal Voucher
Date: 2077-08-14
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. B.E. Machinery and
equipment Cr. Mr. Rinji Sherpa
computer advance clearance (Being Mr. Rinji
Sherpa computer advance cleared) |
|
29511 |
30,000 |
30,000 |
|
30,000 |
30,000 |
Receipt No………………… Cheque
No: ……………
Amount Received……….. Cheque
Amount: Thirty thousand rupees
Submitted by: XYZ Approved:
ABC
Post: Accountant Post:
Office head/Office Chief
Date: 2077-08-14 Date:
2077-08-14
e)
Government of Nepal AGF No. 10
District Education Office, Mugu J.V.No. 05
Journal Voucher
Date: 2077-09-12
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. B.E. Other program
expenses Cr. Miss Kanchan
Sherpa other program expense advance clearance (Being Miss Kanchan
Sherpa other program expense advance cleared) |
|
22522 |
13,000 |
13,000 |
|
13,000 |
13,000 |
Receipt No………………… Cheque
No: ………
Amount Received……….. Cheque
Amount: Thirteen thousand rupees
Submitted by: XYZ Approved:
ABC
Post: Accountant Post:
Office head
Date: 2077-09-12 Date:
2077-09-12
6. Mention the types of journal voucher and explain in brief about
general journal voucher with example.
Ans: Journal voucher should be prepared for different types of
financial transactions which take place in government offices. On the basis of
nature of transactions, the journal voucher to be prepared by operating level
government offices can be classified into following three types:
a. General journal
voucher b. Advance journal
voucher c. Miscellaneous journal
voucher
General
journal Voucher
The
Journal voucher which is prepared for the budget expenditure of government
office is called general journal voucher. While purchasing goods or making
payment on any budget head, operating level government offices prepare this
type of voucher. The examples of budget head are salary, furniture, rent etc.
While preparing general journal voucher, the word B.E. Furniture etc. The rule for
preparing general journal voucher is as under:
Government of Nepal AGF No. 10
………… Office/Department/Ministry J.V.No. …..
Journal Voucher
Date: ………….
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. B.E. (Name of Budget
head) Cr. Nepal Rastra Bank (Being Payment made
for ……………..) |
|
|
|
|
|
|
|
Receipt No………………… Cheque
No: ………
Amount Received……….. Cheque
Amount: …………..
Submitted by: ………….. Approved:
…………..
Post: ………….. Post:
…………..
Date: ………….. Date:
…………..
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