Solution of Journal Voucher relating loan taken and paid (SEE)

 

Following transactions are given to you:

a. 2077-08-28 Received loan Rs. 2,00,000 from District Health Office through bank.

b. 2077-08-27 District Education Office received loan Rs. 1,00,000 from District Agriculture Office through bank.

c. 2077-08-30 Loan Rs. 2,00,000 repaid to District Health Office through cheque.   

d. 2077-08-30 District Education Office Palpa repaid loan amount Rs. 1,00,000 to District Agriculture through bank.    

e. 2077-08-30 District Irrigation Office, Rasuwa requested and received loan of Rs. 75,000 from District Education Office through bank.

Required: Journal Vouchers (AGF No. 10)

Solution:

                                                                          Government of Nepal                                         AGF No. 10

                                                                   District Health Office, Mugu                     J. V. No. 01

                                                                        Journal Voucher                                       Date: 2077 - 08 - 28  

Code No

Particulars

LF

B.H.No.

Debit Rs.

Credit Rs.

 

Dr. Nepal Rastra Bank

Cr. District Health Office loan a/c

(Being loan received from District Education Office)

 

 

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                                                               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. District Education office

Cr. District Agriculture Office

(Being distribution of salary through cheque)

 

 

2,00,000

 

2,00,000

 

2,00,000

2,00,000

    Receipt No.                                                             Cheque No.

    Received amount: Two lakh rupees                    Cheque Amount:  

    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. District Health Office

Cr. Nepal Rastra Bank

(Being distribution of salary through cheque)

 

 

 

2,00,000

 

 

2,00,000

 

2,00,000

2,00,000

    Receipt No.                                                                         Cheque No.

    Received amount:                                                              Cheque Amount: Two lakh 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 - 30  

Code No

Particulars

LF

B.H.No.

Debit Rs.

Credit Rs.

 

Dr. District Education Office

Cr. Nepal Rastra Bank

(Being loan paid to District Education office)

 

 

1,00,000

 

1,00,000

 

1,00,000

1,00,000

    Receipt No.                                                             Cheque No.

    Received amount:                                                              Cheque Amount:  One lakh 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 - 30  

Code No

Particulars

LF

B.H.No.

Debit Rs.

Credit Rs.

 

Dr. Nepal Rastra Bank

Cr. District Education office

(Being loan received from District Education office)

 

 

75,000

 

75,000

 

75,000

75,000

    Receipt No.                                                             Cheque No.

    Received amount: Seventy five rupees                 Cheque Amount:  

    Submitted by: ABC                                                            Approved by: XYZ

    Post: Accountant                                                   Approved by: Office Chief/Office head

    Date: 2077 – 08 – 30                                                           Date: 2077 – 08 - 30

 

1. Prepare Balance sheet of Ekta Distributors on the basis of following particulars as on 31st Ashadh, 2069.

Particulars

Amount (Rs.)

Particulars

Amount (Rs.)

Capital

3,00,000

Building

1,90,000

Investment

70,000

Accrued income

20,000

Net loss

40,000

Due Rent

5,000

Reserve

40,000

Closing stock

25,000

Solution:

Balance sheet of Ekta Distributors

As on 31st Ashadh, 2069

Liabilities

Amount (Rs.)

Assets

Amount (Rs.)

Capital                            3,00,000

Less: Net loss                   40,000

 

2,60,000

Building

1,90,000

Reserve

40,000

Accrued income

20,000

Due Rent

5,000

Investment

70,000

Reserve

40,000

Closing stock

25,000

 

 

Investment

70,000

 

3,45,000

 

3,45,000

2. Prepare Balance sheet of Bharati Distributors on the basis of following particulars as on 31st Ashadh, 2069.

Particulars

Amount (Rs.)

Particulars

Amount (Rs.)

Capital

1,50,000

Short term loan

30,000

Stock (31 Ashar)

45,000

Prepaid expenses

20,000

Vehicles

1,00,000

Sundry Debtors

40,000

Advance Rent received

15,000

Net profit

10,000

Solution:

Balance sheet of Ekta Distributors

As on 31st Ashadh, 2069

Liabilities

Amount (Rs.)

Assets

Amount (Rs.)

Capital                            1,50,000

Add: Net profit                10,000

 

1,60,000

Vehicles

1,00,000

Advance Rent received

15,000

Stock (31 Ashar)

45,000

Short term loan

30,000

Prepaid expenses

20,000

 

 

Closing stock

25,000

 

 

Sundry Debtors

40,000

 

2,05,000

 

2,05,000

 


 










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