Solution of Journal Voucher (Office management and Accounting 10) SEE
3. Following transactions of an operating level government
office are given:
a. 2077-05-07 Issued a cheque of Rs. 10,000 to Accountant
Miss Supriya Basnet as an advance for purchase of furniture.
b. 2077-05-27 Issued a cheque of Rs. 50,000 to Nayab Subba
Mr. Ashish Thapa as an advance for purchase of plant and equipment.
c. 2077-06-02 An advance of Rs. 14,000 is given to Section Officer
for purchase of office Mrs. Chhiring Sherpa, materials through cheque No.
054948.
d. 2077-06-20 Issued a cheque of Rs. 15,000 to Mr. Chhewang
as an advance to purchase sports materials.
e. 2077-07-01 Issued a cheque of Rs. 9,000 to Account
Officer, Miss Angmingar Sherpa as travelling expenses advance.
Required : Journal Vouchers
(AGF No. 10)
Solution:
a)
Government of Nepal AGF No. 10
Operating Level Government J.V.No.
01
Journal Voucher
Date: 2077-05-07
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. Accountant, Supriya
Basnet furniture advance Cr. Nepal Rastra Bank (Being cheque issued
to Supriya Basnet as an advance 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/Office Chief
Date: 2077-05-07 Date:
2077-05-07
b)
Government of Nepal AGF
No. 10
Operating Level Government office J.V.No. 02
Journal Voucher
Date: 2077-06-27
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. Nayab Subba, Mr.
Ashish Thapa plant and equipment advance Cr. Nepal Rastra Bank (Being Cheque issued
to Mr. Ashish Thapa as an advance for purchase of plant and equipment ) |
|
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/Office Chief
Date: 2077-05-27 Date:
2077-05-27
c)
Government
of Nepal AGF No. 10
District Health Office, Palpa J.V.No. 03
Journal Voucher
Date: 2077-06-02
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. Section officer
Mrs. Chhiring Sherpa material advance Cr. Nepal Rastra Bank (Being cheque issued to
Chhiring Sherpa as an advance for purchase of materials) |
|
22313 |
14,000 |
14,000 |
|
14,000 |
14,000 |
Receipt No………………… Cheque
No: ………….
Amount Received……….. Cheque
Amount: Fourteen thousand rupees
Submitted by: XYZ Approved:
ABC
Post: Accountant Post:
Office head/Office Chief
Date: 2077-06-02 Date:
2077-06-02
d)
Government of Nepal AGF No. 10
Operating Level Government Office J.V.No. 04
Journal Voucher
Date: 2077-06-20
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. Mr. Chhewang Sherpa
sports materials advance Cr. Nepal Rastra Bank (Being cheque issued
to Chhewang Sherpa for purchase of sports material as an advance) |
|
21111 |
15,000 |
15,000 |
|
15,000 |
15,000 |
Receipt No………………… Cheque
No: ……………
Amount Received……….. Cheque
Amount: Fifty thousand rupees
Submitted by: XYZ Approved:
ABC
Post: Accountant Post:
Office head/Office Chief
Date: 2077-06-20 Date:
2077-06-20
e)
Government of Nepal AGF No. 10
Operating Level Government Office
J.V.No. 05
Journal
Voucher
Date: 2077-07-01
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. Account Officer,
Miss Angmingar Sherpa travelling expenses advance Cr. Nepal Rastra Bank (Being cheque issued to
Miss Angmingmar Sherpa for travelling expenses as an advance) |
|
22521 |
9,000 |
9,000 |
|
9,000 |
9,000 |
Receipt No………………… Cheque
No: ………
Amount Received……….. Cheque
Amount: Nine thousand rupees
Submitted by: XYZ Approved:
ABC
Post: Accountant Post:
Office head
Date: 2077-06-01 Date:
2077-07-01
4. The following transactions of District Education office, Mugu
are given:
a. 2077-08-01 Advance rent paid to house owner Mr. Pradhan
through cheque for coming three months @ Rs.5,000 per month.
b. 2077-08-05 Account officer, Miss Sangay Choneyi was paid Rs.
14,000 in advance through cheque no. 34980 for purchase of production
materials.
c. 2077-08-09 Through cheque No. 34899, Rs. 24,000 was paid
advance to Storekeeper, Mr. Yonjan for purchase of food for military.
d. 2077-08-13 Opened L/C in the name of Maruti Company for
purchase of Maruti car of Rs. 9,00,000 for office use.
e. 2077-08-17 Paid cash Rs. 1,20,000 to Account Officer, Mr. Lhakpa
Tsering Sherpa as an advance for buying motorcylce.
Required : Journal Vouchers
(AGF No. 10)
Solution:
a)
Government of Nepal AGF No. 10
Operating Level Government J.V.No.
01
Journal Voucher
Date: 2077-08-01
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. Mr. Pradha house
rent advance Cr. Nepal Rastra Bank (Being cheque issued
to Mr. Pradhan as a house rent advance) |
|
22121 |
15,000 |
15,000 |
|
15,000 |
15,000 |
Receipt No………………… Cheque
No: …………
Amount Received……….. Cheque
Amount: Fifteen thousand rupees
Submitted by: XYZ Approved:
ABC
Post: Accountant Post:
Office head/Office Chief
Date: 2077-08-01 Date:
2077-08-01
b)
Government of Nepal AGF
No. 10
Operating Level Government office J.V.No. 02
Journal Voucher
Date: 2077-08-05
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. Account Officer, Miss
Sangay Choneyi production advance Cr. Nepal Rastra Bank (Being Cheque issued
to AO. Miss Sangay Choneyi as an advance for purchase of production materials
) |
|
22521 |
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/Office Chief
Date: 2077-08-05 Date:
2077-08-05
c)
Government
of Nepal AGF No. 10
District Health Office, Palpa J.V.No. 03
Journal Voucher
Date: 2077-08-09
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. Storekeeper, Mr.
Yonjan food advance Cr. Nepal Rastra Bank (Being cheque issued to
Chhiring Sherpa as an advance for purchase of materials) |
|
21122 |
24,000 |
24,000 |
|
24,000 |
24,000 |
Receipt No………………… Cheque
No: ………….
Amount Received……….. Cheque
Amount: Twenty four thousand rupees
Submitted by: XYZ Approved:
ABC
Post: Accountant Post:
Office head/Office Chief
Date: 2077-08-09 Date:
2077-08-09
d)
Government of Nepal AGF No. 10
Operating Level Government Office J.V.No. 04
Journal Voucher
Date: 2077-08-13
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. Maruti Company, Maruti
car advance Cr. Nepal Rastra Bank (Being cheque issued
to Maruti company for purchase of Maruti car) |
|
29511 |
9,00,000 |
9,00,000 |
|
9,00,000 |
9,00,000 |
Receipt No………………… Cheque
No: ……………
Amount Received……….. Cheque
Amount: Ninety Lakh rupees
Submitted by: XYZ Approved:
ABC
Post: Accountant Post:
Office head/Office Chief
Date: 2077-08-13 Date:
2077-08-13
e)
Government of Nepal AGF No. 10
Operating Level Government Office
J.V.No. 05
Journal
Voucher
Date: 2077-08-17
|
Code No. |
Particulars |
L.F. |
B.H.No. |
Debit Rs. |
Credit Rs. |
|
|
Dr. Accountant, Mr. Lhakpa
Tsering Sherpa motorcycle advance Cr. Nepal Rastra Bank (Being cheque issued to
Mr. Lhakpa Tsering Sherpa for purchase of Maruti car as an advance) |
|
22521 |
1,20,000 |
1,20,000 |
|
1,20,000 |
1,20,000 |
Receipt No………………… Cheque
No: ………
Amount Received……….. Cheque
Amount: Nine thousand rupees
Submitted by: XYZ Approved:
ABC
Post: Accountant Post:
Office head
Date: 2077-08-17 Date:
2077-08-17
2. Define journal Voucher and state its importance.
Ans: Journal Voucher is the primary document of government
offices which is used to keep the record of financial transactions in systematic
manner as per financial rules and provisions under the prescribed format of
A.G.F. No. 10.
The importance of the journal voucher can be presented as pointwise.
a. It acts as a basis for the preparation of various accounts,
statements and reports.
b. It provides information about debited and credited
accounts along with the amounts.
c. It serves as proof of every financial transaction for
auditing and reporting financial information.
d. It keeps the systematic and chronological recording of financial
transactions of government offices.
e. It helps to detect and rectify the errors which are committed
in recording and posting.
f. It makes the accounting personnel more responsible and
accountable for keeping records.
g. It facilitates the smooth functioning of financial administration
as it provides a systematic, complete, and chronological record of every financial
transaction of government offices.
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