Solution of Journal Voucher relating to Salary distribution (SEE) 2077/2021
Following transactions
are given to you:
a. 2077-08-28 District Education office, Mugu distributed
salary through cheque after deducting Rs. 12,000 for provident fund, Rs. 10,000
for provident fund loan and Rs. 1,000 for income tax out of the total salary
Rs. 66,000.
b. 2077-08-27 Out of
total salary Rs. 44,000 and dearness allowance Rs. 20,000 distributed by cheque
after deducting Rs. 8,000 for provident fund and Rs. 1,800 for income tax . The
deducted amounts wer deposited into the concerned offices on next day.
c. 2077-08-30 Salary
for the month Rs. 77,000 (including government contribution) and local
allowance Rs. 30,0000 were distributed after deducting Rs. 14,000 for provident
fund and Rs. 2,000 for income tax . The deducted amounts wer deposited into the
concerned offices on the same day.
d. 2077-08-30 Issued a
cheque of Rs. 69,500 for distribution of salary for the month Rs. 77,000 after
deducting Rs. 18,000 for provident fund, Rs. 10,000 for Tejarath Sapati and Rs.
1,500 for income tax .
e. 2077-08-30 Salary
for the month Rs. 50,000 (excluding government contribution) was distributed
after deducting provident fund as per rules including government contribution
and income tax Rs. 1,000.
Required: Journal
Vouchers (AGF No. 10)
Solution:
Government of Nepal AGF No. 10
District
Education Office, Mugu J. V. No. 01
Journal Voucher Date: 2077 - 08 - 28
|
Code
No |
Particulars |
LF |
B.H.No. |
Debit
Rs. |
Credit
Rs. |
|
|
Dr.
B.E. Salary Cr. Provident
fund Cr. Provident
fund loan Cr.
Income tax Cr.
Nepal Rastra Bank (Being
distribution of salary through cheque) |
|
21111 |
66,000 |
12,000 10,000 1,000 43,000 |
|
66,000 |
66,000 |
Receipt No. Cheque
No.
Received amount: Cheque
Amount: Forty thousand rupees
Submitted by: ABC Approved by: XYZ
Post: Accountant Approved
by: Office Chief/Office head
Date: 2077 - 08 - 28 Date:
2077 – 08 - 28
Government of Nepal AGF No. 10
……………Office/Department/Ministry J. V. No. 02
Journal Voucher Date: 2077 – 08 - 27
|
Code
No |
Particulars |
LF |
B.H.No. |
Debit
Rs. |
Credit
Rs. |
|
|
Dr. B.E.
Salary Dr. Dearness
allowance Cr. Provident
fund Cr. Income
tax Cr.
Nepal Rastra Bank (Being
distribution of salary through cheque) |
|
21111 21113 |
44,000 20,000 |
8,000 1,800 55,200 |
|
64,000 |
64,000 |
Receipt No. Cheque
No.
Received amount: Cheque Amount: Fifty
five thousand two hundred rupees
Submitted by: ABC Approved
by: XYZ
Post: Accountant Approved by:
Office Chief/Office head
Date: 2077- 08 - 27 Date:
2077 – 08 - 27
Government of Nepal AGF No. 10
……………Office/Department/Ministry J. V. No. 02
Journal Voucher Date: 2077 – 08 - 30
|
Code
No |
Particulars |
LF |
B.H.No. |
Debit
Rs. |
Credit
Rs. |
|
|
Dr.
B.E. Salary Dr.
B.E. Local allowance Cr. Provident
fund Cr. Income
tax Cr.
Nepal Rastra Bank (Being
petty cash expenses reimbursed through cheque) |
|
21111 21112 |
63,000 30,000 |
14,000 2,000 77,000 |
|
93,000 |
93,000 |
Receipt No. Cheque
No.
Received amount: Cheque
Amount: Seventy seven thousand rupees
Submitted by: ABC Approved by: XYZ
Post: Accountant Approved
by: Office Chief/Office head
Date: 2077 – 08 - 30 Date:
2077 – 08 - 30
Government of Nepal No. 10
……………Office/Department/Ministry J. V. No. 02
Journal Voucher Date: 2077 – 08 - 30
|
Code
No |
Particulars |
LF |
B.H.No. |
Debit
Rs. |
Credit
Rs. |
|
|
Dr. Provident
fund Dr. Income
tax Cr.
Nepal Rastra Bank (Being
provident fund, income tax deductions were deposited into concerned offices) |
|
|
14,000 2,000 |
16,000 |
|
16,000 |
16,000 |
Receipt No. Cheque
No.
Received amount: Cheque
Amount: Sixteen thousand rupees
Submitted by: ABC Approved by: XYZ
Post: Accountant Approved
by: Office Chief/Office head
Date: 2077 – 08 - 30 Date:
2077 – 08 - 30
Government of Nepal AGF No. 10
……………Office/Department/Ministry J. V. No. 04
Journal Voucher Date: 2077 – 08 - 29
|
Code
No |
Particulars |
LF |
B.H.No. |
Debit
Rs. |
Credit
Rs. |
|
|
Dr.
B.E. Salary Cr. Provident
fund Cr. Tejarath
Sapati Cr.
Income tax Cr.
Nepal Rastra Bank (Being
distribution of salary through cheque) |
|
21111 |
|
18,000 10,000 1,500 69,500 |
|
99,000 |
99,000 |
Receipt No. Cheque
No.
Received amount: Cheque Amount: Sixty
nine thousand five hundred rupees
Submitted by: ABC Approved
by: XYZ
Post: Accountant Approved by:
Office Chief/Office head
Date: 2077 – 08 - 29 Date:
2077 – 08 - 29
Government of Nepal
AGF No. 10
……………Office/Department/Ministry J. V. No. 04
Journal Voucher Date: 2077 – 08 - 30
|
Code
No |
Particulars |
LF |
B.H.No. |
Debit
Rs. |
Credit
Rs. |
|
|
Dr.
B.E. Salary Cr. Provident
fund Cr.
Income tax Cr.
Nepal Rastra Bank (Being
distribution of salary through cheque) |
|
21111 |
50,000 |
5,000 1,000 44,000 |
|
50,000 |
50,000 |
Receipt No. Cheque
No.
Received amount: Cheque
Amount: Forty four thousand rupees
Submitted by: ABC Approved by: XYZ
Post: Accountant Approved
by: Office Chief/Office head
Date: 2077 – 08 – 30 Date:
2077 – 08 - 30
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