Solution of Journal voucher relating to salary distribution and deductions depositing (SEE ) 2077/2021
Following transactions
are given to you:
a. 2077-08-28 Out of total salary Rs. 1,10,000 and field
allowance Rs. 30,000, distributed after deducting Rs. 20,000 for provident
fund, Rs. 13,000 for provident fund loan and Rs. 2,000 for income tax by
cheque. The deducted amounts were deposited into the concerned office on the
following day.
b. 2077-08-27 Issued a
cheque of Rs. 71,500 for distribution of salary for the month after deducting
Rs. 16,000 for provident fund, Rs. 10,000 and Rs. 500 for income tax. The
deducted amounts were deposited into the concerned office on the same day.
c. 2077-08-30 Salary
for the month Rs. 1,65,000 (including government contribution) has been distributed
through cheque after deducting Rs. 30,000 for provident fund and Rs. 30,000 for
Tejarath Sapati .
d. 2077-08-30 Salary
for the month Rs. 1,40,000 (including government contribution) has been distributed
through cheque after deducting provident fund as per rules including government
contribution and Rs. 2,000 for income tax.
e. 2077-08-30 Salary
for the month Rs. 1,30,000 (excluding government contribution), and festival
allowance Rs. 1,00,000 were distributed after deducting provident fund as per
rules.
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 Dr.
Field allowance Cr. Provident
fund Cr. Provident
fund loan Cr.
Income tax Cr.
Nepal Rastra Bank (Being
distribution of salary through cheque) |
|
21111 21114 |
1,10,000 30,000 |
20,000 13,000 2,000 1,05,000
|
|
1,40,000 |
1,40,000 |
Receipt No. Cheque
No.
Received amount: Cheque
Amount: One lakh Forty thousand rupees
Submitted by: ABC Approved by: XYZ
Post: Accountant Post: 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 |
88,000 |
16,000 500 71,500
|
|
88,000 |
88,000 |
Receipt No. Cheque
No.
Received amount: Cheque Amount: Eighty
eight thousand rupees
Submitted by: ABC Approved
by: XYZ
Post: Accountant Post:
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 - 27
|
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) |
|
|
16,000 500 |
16,500
|
|
16,500 |
16,500 |
Receipt No. Cheque
No.
Received amount: Cheque Amount: Eighty
eight thousand rupees
Submitted by: ABC Approved
by: XYZ
Post: Accountant Post:
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 Cr. Provident
fund Cr. Income
tax Cr.
Nepal Rastra Bank (Being
distribution of salary through cheque) |
|
21111 |
1,35,000 |
30,000 10,000 95,000
|
|
1,35,000 |
1,35,000 |
Receipt No. Cheque
No.
Received amount: Cheque
Amount: Ninety five thousand rupees
Submitted by: ABC Approved by: XYZ
Post: Accountant Post: 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.
Income tax Cr.
Nepal Rastra Bank (Being
distribution of salary through cheque) |
|
21111 |
1,40,000 |
14,000 2,000 1,24,000
|
|
1,40,000 |
1,40,000 |
Receipt No. Cheque
No.
Received amount: Cheque Amount: One
lakh twenty four thousand rupees
Submitted by: ABC Approved
by: XYZ
Post: Accountant Post:
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
Dr.
Festival allowance Cr. Provident
fund Cr. Nepal
Rastra Bank (Being distribution
of salary through cheque) |
|
21111 21119 |
1,30,000 1,00,000 |
13,000 1,17,000
|
|
2,30,000 |
2,30,000 |
Receipt No. Cheque
No.
Received amount: Cheque
Amount: Two lakh thirty thousand rupees
Submitted by: ABC Approved by: XYZ
Post: Accountant Post: Office Chief/Office head
Date: 2077 – 08 – 30 Date: 2077 – 08 - 30
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