Solution of Journal Voucher (Office Management and Accounting) SEE 2077/2021 A.D.

 

Following transactions are given to you:

a. 2077-09-02   Received budget release order and bank order for Rs. 2,50,000 for the actual expenditure of previous month

b. 2077-09-03   Received budget release order and bank order of Rs. 5,00,000 on the basis of monthly expenditure report

c. 2077-09-05   Received a bank order for Rs. 3,10,000 and budget release order for Rs. 2,50,000 for the expenditure of Aswin.

d. 2077-09-07 District Education Office, Nuwakot received a bank order for Rs. 4,00,000 and budget release order for Rs.3,00,000 for the actual expenditure of Kartik.

e. 2077-08-01  Received a bank order for Rs. 4,50,000 and a budget release order Rs. 5,00,000 for actual expenditure of the previous month.

f. 2077-08-01   District Health Office, Solukhumbu received a bank order for Rs. the actual 2,00,000 and budget release order for Rs. 1,50,000 expenditure of last month

Required: Journal Voucher (AGF 10)

Solution:

   a)

                                                    Government of Nepal                                           AGF No. 10

                                             District Education office, Saptari                           J.V.No. 01

                                                                              Journal Voucher                                            Date: 2077-09-02 

Code No.

Particulars

L.F.

B.H.No.

Debit Rs.

Credit Rs.

 

Dr. Nepal Rastra Bank

Cr. Budget release

(Being bank order and budget release received)

 

 

2,50,000

 

 

2,50,000

2,50,000

2,50,000

Receipt No…………………                                                    Cheque No: …………

Amount Received Two lakh rupees                                      Cheque Amount: ………

Submitted by: XYZ                                                                 Approved: ABC

Post: Accountant                                                                    Post: Office head/Office Chief

Date: 2077-09-02                                                                     Date: 2077-09-02 

 

b)

                                                           Government of Nepal                                             AGF No. 10

                                                  District Education Office, Saptari                                J.V.No. 02

                                                                              Journal Voucher                                            Date: 2077-09-03   

Code No.

Particulars

L.F.

B.H.No.

Debit Rs.

Credit Rs.

 

Dr. Nepal Rastra Bank

Cr. Budget Release

(Being bank order and budget release received)

 

 

5,00,000

 

5,00,000

 

5,00,000

5,00,000

Receipt No…………………                                                    Cheque No: …………..

Amount Received: Five lakh rupees                                      Cheque Amount: ………….

Submitted by: XYZ                                                                 Approved: ABC

Post: Accountant                                                                    Post: Office head/Office Chief

Date: 2077-09-03                                                                     Date: 2077-09-03   

 

c)

                                                     Government of Nepal                                            AGF No. 10

                                            District Education Office, Saptari                              J.V.No. 03

                                                                              Journal Voucher                                            Date: 2077-09-05   

Code No.

Particulars

L.F.

B.H.No.

Debit Rs.

Credit Rs.

 

Dr. Nepal Rastra Bank

Cr. Budget Release

Cr. Revolving fund

(Being Bank order and budget release received)

 

 

3,10,000

 

2,50,000

60,000

 

3,00,000

3,00,000

Receipt No…………………                                                    Cheque No: ………….

Amount Received :  Three lakh ten thousand rupees           Cheque Amount: ………….                                                  

Submitted by: XYZ                                                                 Approved: ABC

Post: Accountant                                                                    Post: Office head/Office Chief

Date: 2077-09-05                                                                     Date: 2077-09-05   

d)

                                                      Government of Nepal                                               AGF No. 10

                                                District Education Office, Nuwakot                                 J.V.No. 04

                                                                              Journal Voucher                                            Date: 2077-09-07   

Code No.

Particulars

L.F.

B.H.No.

Debit Rs.

Credit Rs.

 

Dr. Nepal Rastra Bank

Cr. Budget Release

Cr. Revolving fund

(Being bank order received for additional revolving fund)

 

 

4,00,000

 

 

3,00,000

1,00,000

 

4,00,000

4,00,000

Receipt No…………………                                                    Cheque No: ……………

Amount Received Four lakh rupees                                      Cheque Amount: …………

Submitted by: XYZ                                                                 Approved: ABC

Post: Accountant                                                                    Post: Office head/Office Chief

Date: 2077-09-07                                                                      Date: 2077-09-07   

 

e)

                                                          Government of Nepal                                                   AGF No. 10

                                                District Education Office, Saptari                                 J.V.No. 05

                                                                              Journal Voucher                                            Date: 2077-08-01   

Code No.

Particulars

L.F.

B.H.No.

Debit Rs.

Credit Rs.

 

Dr. Nepal Rastra Bank

Dr. Revolving fund  

Cr. Budget Release

(Being Bank order received for revolving fund)

 

 

4,50,000

50,000

 

 

 

5,00,000

5,00,000

5,00,000

Receipt No…………………                                                    Cheque No: ………

Amount Received Four lakh fifty thousand rupees              Cheque Amount: ………………..

Submitted by: XYZ                                                                 Approved: ABC

Post: Accountant                                                                    Post: Office head

Date: 2077-08-01                                                                     Date: 2077-08-01   

f)

                                                          Government of Nepal                                              AGF No. 10

                                                District Education Office, Saptari                                 J.V.No. 05

                                                                              Journal Voucher                                            Date: 2077-08-01   

Code No.

Particulars

L.F.

B.H.No.

Debit Rs.

Credit Rs.

 

Dr. Nepal Rastra Bank

Cr. Revolving fund

Cr. Budget Release

(Being Bank order received for revolving fund)

 

 

2,00,000

 

 

50,000

1,50,000

2,00,000

2,00,000

Receipt No…………………                                                    Cheque No: ………

Amount Received Two lakh rupees                                      Cheque Amount: ………………..

Submitted by: XYZ                                                                 Approved: ABC

Post: Accountant                                                                    Post: Office head

Date: 2077-08-01                                                                     Date: 2077-08-01   


 





Comments

Post a Comment

Popular posts from this blog

Solution of Journal Voucher (Office Management and Accounting ) SEE 2077/2021

Image
  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 ge...
Read more

Solution of Journal Voucher Class 10 (SEE)

Image
  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:   ...
Read more

Class VIII Social Studies Important Questions and Answers

Image
  1. Evaluate the contribution of Prithvi Narayan Shah, Rajendra Laxmi and Bahadur Shah in the unification campaign of Nepal in two sentences respectively. Ans. Evaluation of the contribution of Prithvi Narayan Shah, Rajendra Laxmi and Bahadur Shah in the unification campaign of Nepal: Prithvi Narayan Shah Prithvi Narayan Shah was a far sighted, courageous and abled ruler who began the unification campaign of Nepal increasing the support and participation of all kinds of people. He even took the advises from the ordinary people in the process of unification campaign and became success to make the unified Nepal from various small states. Rajendra Laxmi Rajendra Laxmi was a courageous woman and an abled ruler. She contributed something in the process of unification campaign began by her father-in-law, Prithvi Narayan Shah. She was a woman with extra-ordinary personality and good vision. During her pregnancy for 8 years, some of the Chaubise states like Palpa, Parbat, La...
Read more