Solution of Journal Voucher relating to Revolving fund and establishment of Petty Cash fund (SEE) 2077/2021

 

Following transactions of an operating level government office are given:

a) Department of Education received Rs. 4,00,000 as revolving fund through Nepal Rastra Bank

b) A budget release order has been received for the last month's actual of Rs. 3,00,000.

c) Received bank order of Rs. 1,00,000 as additional revolving fund.

d) Received a bank order for Rs. 5,00,000 and a budget release order Rs. 6,00,000 for the actual expenditure of last month.

e) Received a bank order of Rs. 4,50,000 and budget release order for Rs. 3,50,000 for the actual expenditure of last month.

Solution

Government of Nepal                         

                             Operating level Government office                 AGF 10

                                          Journal Voucher                          J.V. No. 01

                                                                                                Date: …………….

Code No.

Particulars

L.F.

B.H.No.

Debit Rs.

Credit Rs.

 

Dr. Nepal Rastra Bank

Cr. Revolving fund

(Being Bank order received for revolving fund)

 

 

4,00,000

 

4,00,000

 

 

4,00,000

4,00,000

Receipt No.                                                            Cheque No.

Received amount : Four lakh rupees                       Cheque amount

Submitted by: ABC                                                 Approved by: XYZ

Post:  Accountant                                                  Post: Office chief/Office head

Date: ……………                                                     Date: ………………………….

Government of Nepal                         

                             Operating level Government office                 AGF 10

                                          Journal Voucher                          J.V. No. 02

                                                                                                Date: …………….

Code No.

Particulars

L.F.

B.H.No.

Debit Rs.

Credit Rs.

 

Dr. Nepal Rastra Bank

Cr. Revolving fund

(Being Bank order received for revolving fund)

 

 

3,00,000

 

3,00,000

 

 

3,00,000

3,00,000

Receipt No.                                                            Cheque No.

Received amount Three lakh rupees                       Cheque amount

Submitted by: ABC                                                 Approved by: XYZ

Post:  Accountant                                                  Post: Office chief/Office head

Date: ……………                                                     Date: ………………………….

 

Government of Nepal                         

                             Operating level Government office                 AGF 10

                                          Journal Voucher                          J.V. No. 03

                                                                                                Date: …………….

Code No.

Particulars

L.F.

B.H.No.

Debit Rs.

Credit Rs.

 

Dr. Nepal Rastra Bank

Cr. Revolving fund

(Being Bank order received for revolving fund)

 

 

1,00,000

 

1,00,000

 

 

1,00,000

1,00,000

Receipt No.                                                            Cheque No.

Received amount One lakh rupees                          Cheque amount

Submitted by: ABC                                                 Approved by: XYZ

Post:  Accountant                                                  Post: Office chief/Office head

Date: ……………                                                     Date: ………………………….

Government of Nepal                         

                             Operating level Government office                 AGF 10

                                          Journal Voucher                          J.V. No. 04

                                                                                                Date: …………….

Code No.

Particulars

L.F.

B.H.No.

Debit Rs.

Credit Rs.

 

Dr. Nepal Rastra Bank

Dr. Revolving fund

Cr. Revolving fund

(Being Bank order received for revolving fund)

 

 

5,00,000

1,00,000

 

 

 

6,00,000

 

1,00,000

1,00,000

Receipt No.                                                            Cheque No.

Received amount Five lakh rupees                          Cheque amount

Submitted by: ABC                                                 Approved by: XYZ

Post:  Accountant                                                  Post: Office chief/Office head

Date: ……………                                                     Date: ………………………….

Government of Nepal                         

                             Operating level Government office                 AGF 10

                                          Journal Voucher                          J.V. No. 05

                                                                                                Date: …………….

Code No.

Particulars

L.F.

B.H.No.

Debit Rs.

Credit Rs.

 

Dr. Nepal Rastra Bank

Cr. Revolving fund

Cr. Revolving fund

(Being Bank order received for revolving fund)

 

 

4,50,000

 

 

1,00,000

3,50,000

 

1,00,000

1,00,000

Receipt No.                                                            Cheque No.

Received amount Five lakh fifty thousand rupees    Cheque amount

Submitted by: ABC                                                 Approved by: XYZ

Post:  Accountant                                                  Post: Office chief/Office head

Date: ……………                                                     Date: ………………………….

 

 

 

Following transactions of District Tax Office, Bhaktapur are given in

a) 2074-04-03 Established petty cash fund of Rs. 5,000 by issuing cheque No. 12594 in the responsibility of Junior Accountant, Miss Sujita Lamsal.

b) 2074-05-10 Issued a cheque of Rs. 2,000 in the name of Accountant, Mr. Sujan K.C. for establishment of petty cash fund.

c) 2074-07-01 Issued a cheque for establishment of petty cash fund amounting Rs. 1,000.

d) 2074-09-02 Established the petty cash fund in favour of the Storekeeper, M. Ruja Chhetri amounting Rs. 5,000.

e) 2074-12-02 Issued a cheque of Rs. 3,000 for establishment of petty cash fari and handed it over to the Petty Cashier Miss Juliya Magar.

Required: Journal vouchers

Solution

Government of Nepal                         

                             District Tax Office, Bhaktapur                  AGF 10

                                          Journal Voucher                          J.V. No. 01

                                                                                                Date: 2074-04-03

Code No.

Particulars

L.F.

B.H.No.

Debit Rs.

Credit Rs.

 

Dr. Petty cash fund

Cr. Nepal Rastra Bank

(Being petty cash fund established in favour of Junior Accountant, Miss Sujita Lamsal)

 

 

5,000

 

5,000

 

 

 

5,000

5,000

Receipt No.                                                  Cheque No.

Received amount :                                                 Cheque amount: Five thousand rupees

Submitted by: ABC                                       Approved by: XYZ

Post:  Accountant                                         Post: Office chief/Office head

Date: 2074-04-03                                            Date: 2074-04-03

Government of Nepal                         

                             District Tax Office, Bhaktapur                  AGF 10

                                          Journal Voucher                          J.V. No. 02

                                                                                                Date: 2074-05-10

Code No.

Particulars

L.F.

B.H.No.

Debit Rs.

Credit Rs.

 

Dr. Petty cash fund

Cr. Nepal Rastra Bank

(Being petty cash fund established in favour of Accountant, Mr. Sujan K.C.)

 

 

2,000

 

2,000

 

 

 

2,000

2,000

Receipt No.                                                  Cheque No.

Received amount :                                                 Cheque amount: Two thousand rupees

Submitted by: ABC                                       Approved by: XYZ

Post:  Accountant                                         Post: Office chief/Office head

Date: 2074-05-10                                            Date: 2074-05-10

Government of Nepal                         

                             District Tax Office, Bhaktapur                 AGF 10

                                          Journal Voucher                          J.V. No. 03

                                                                                                Date: 2074-05-01

Code No.

Particulars

L.F.

B.H.No.

Debit Rs.

Credit Rs.

 

Dr. Petty cash fund

Cr. Nepal Rastra Bank

(Being petty cash fund established)

 

 

1,000

 

1,000

 

1,000

1,000

Receipt No.                                                  Cheque No.

Received amount :                                                 Cheque amount: One thousand rupees

Submitted by: ABC                                       Approved by: XYZ

Post:  Accountant                                         Post: Office chief/Office head

Date: 2074-05-01                                            Date: 2074-05-01

Government of Nepal                         

                             District Tax Office, Bhaktapur                 AGF 10

                                          Journal Voucher                          J.V. No. 04

                                                                                                Date: 2074-09-02

Code No.

Particulars

L.F.

B.H.No.

Debit Rs.

Credit Rs.

 

Dr. Petty cash fund

Cr. Nepal Rastra Bank

(Being petty cash fund established in favour of the Storekeeper, M. Ruja Chhetri)

 

 

5,000

 

5,000

 

 

55,000

5,000

Receipt No.                                                  Cheque No.

Received amount :                                                 Cheque amount: One thousand rupees

Submitted by: ABC                                       Approved by: XYZ

Post:  Accountant                                         Post: Office chief/Office head

Date: 2074-09-02                                            Date: 2074-09-02

Government of Nepal                         

                             District Tax Office, Bhaktapur                 AGF 10

                                          Journal Voucher                          J.V. No. 05

                                                                                                Date: 2074-12-02

Code No.

Particulars

L.F.

B.H.No.

Debit Rs.

Credit Rs.

 

Dr. Petty cash fund

Cr. Nepal Rastra Bank

(Being petty cash fund established in favour of the Petty Cashier Miss Juliya Magar)

 

 

3,000

 

3,000

 

 

3,000

3,000

Receipt No.                                                  Cheque No.

Received amount :                                                 Cheque amount: Three thousand rupees

Submitted by: ABC                                       Approved by: XYZ

Post:  Accountant                                         Post: Office chief/Office head

Date: 2074-12-02                                            Date: 2074-12-02




 





























 

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