CHAPTER

20
Journal Voucher

CW 1___________
Government of Nepal AGF No 10
District Education Office Kathmandu J.V. No. 01
Journal Voucher Date :
Code No. Particulars LF BH Debit Rs. Credit Rs.
Bhadra 1 Dr. B.E. Furniture 6.01 5,000
Cr. Nepal Rastra Bank 5,000
(Being furniture purchased and payment made by
cheque no. 0.0067)
Bhadra 10 Dr. B.E. Machinery and Equipment 6.03 10,000
Cr. Nepal Rastra Bank 10,000
(Being computer purchased and payment made by
cheque no. 0068)
Bhadra 15 Dr. B.E. Office expenses 2.03 3,500
Cr. Nepal Rastra Bank 3,500
(Being diaries & stationary purchased)
Bhadra 20 Dr. B.E. Communication charges 2.02 4,000
Cr. Nepal Rastra Bank 4,000
(Being payment made for telephone charges)
Bhadra 30 Dr. B.E. Rental Charge 2.04 20,000
Cr. Nepal Rastra Bank 20,000
(Being house rent paid)

CW 2___________
Government of Nepal AGF No. 10
District Education Office, Palpa J.V. No. 02
Journal Voucher Date :
Code No. Particulars LF BH Debit Rs. Credit Rs.
0.801 Dr. B.E. Books and materials 4.03 5,000
Cr. Nepal Rastra Bank 5,000
(Being books purchased for distribution to
government schools)
08.05 Dr. B.E. Machinery and equipment 6.03 3,000
Cr. Nepal Rastra Bank 3,000
(Being computer printer purchased)

Principles of Accounting – I 169

 08.10 Dr. B.E. Office expenses 2.03 3,500
Cr. Nepal Rastra Bank 3,500
(Being newspaper purchased)
08.20 Dr. B.E. fuel for vehicle 2.06 2,000
Cr. Nepal Rastra Bank 2,000
(Being fuel purchased for vehicle)
08.30 Dr. B.E. Training programme expenditure 1.08 7,000
Cr. Nepal Rastra Bank 7,000
(Being expenses paid for teacher’s training)

CW 3___________
Government of Nepal AGF No. 10
District Police Office, Kailali J.V. No. 03
Journal Voucher Date :
Code No. Particulars LF BH Debit Rs. Credit Rs.
a) Dr. Storekeeper, Ranju 1.05
Advance for food materials 20,000
Cr. Nepal Rastra Bank 20,000
(Being advance given for purchasing food materials)
b) Dr. House owner, Sanju 2.04
Advance for house rent 15,000
Cr. Nepal Rastra Bank 15,000
(Being advance given for house rent)
c) Dr. Account officer, Anju 2.03
Advance for office expenses 1,50,000
Cr. Nepal Rastra Bank 1,50,000
(Being advance given for furnishing materials)
d) Dr. Procurement officer, Manju 6.02
Advance for vehicle 15,000
Cr. Nepal Rastra Bank 15,000
(Being advance given for purchasing bicycles)

CW 4___________
Government of Nepal AGF No. 10
District Irrigation Office, Chitwan J.V. No. 04
Journal Voucher Date :
Code No. Particulars LF BH Debit Rs. Credit Rs.
a) Dr. Bimala
Advance for furniture 6.01 20,000
Advance for TADA 1.03 5,000
Cr. Nepal Rastra Bank 25,000
(Being advance given for furniture and TADA)
b) Dr. Programme officer, Upadhaya
Advance for machinery and equipment 6.01 20,000
Advance for TADA 1.03 5,000
Cr. Nepal Rastra Bank 25,000
(Being advance given for furniture and TADA)
c) Dr. Mr. Bhujel, Account Officer
Advance for furniture 6.01 15,000
Advance for machinery and equipment 6.03 25,000
Advance for training programme 1.08 15,000
Cr. Nepal Rastra Bank 55,000
(Being advance given for purchasing chairs,
irrigation tools and perform seminar)

170 Journal Voucher

CW 5___________
Government of Nepal AGF No. 10
. . . Office Department / Ministry J.V. No. 05
Journal Voucher Date :
Code No. Particulars LF BH Debit Rs. Credit Rs.
a) Dr. B.E. food and feed 1.05 20,000
Cr. Store keeper, Ranju 20,000
Clearance of advance
(Being advance cleared)
b) Dr. B.E. Office expenses 2.03 14,000
Dr. Nepal Rastra Bank 1,000
Cr. Account Oficer, Ranju 15,000
Clearance of advance
(Being advance cleared)
c) Dr. B.E. vehicles 6.02 20,000
Cr. Procurement Officer, Manju 15,000
Clearance of advance
Cr. N.R. Bank 5,000
(Being advance cleared)

CW 6___________
Government of Nepal AGF No. 10
District Land Revenue Office, Tanahun J.V. No. 06
Journal Voucher Date :
Code No. Particulars LF BH Debit Rs. Credit Rs.
a) Dr. BE Furniture 6.01 60,000
Dr. BE TADA 1.03 2,500
Dr BE. Miscellaneous expenditure 2.08 5,000
Cr. Procurement officer, Bijaya Bhattachan 67,500
Clearance of advance
(Being advance cleared)
b) Dr. BE Furniture 6.01 15,000
Dr. BE office expenses 2.03 7,500
Cr. Section officer, Ajaya
Clearance of advance for furniture 12,000
Cr. Clearance of advance for office expenses, 8,000
Cr. Nepal Rastra Bank 2,500
(Being advance cleared)
c) Dr BE Machinery & Equipment 6.02 40,000
Dr BE Miscellaneous expenditure 2.08 22,000
Dr. Nepal Rastra Bank 4000
Cr. Accountant, Sanjaya
Clearance of advance for machinery & equipment 45,000
Clearance of advance for miscellaneous expenditure 21,000
(Being advanced cleared)

CW 7___________
Government of Nepal AGF No 10
. . . Office Department / Ministry J.V. No. 07
Journal Voucher Date :
Code No. Particulars LF BH Debit Rs. Credit Rs.
a) Dr. N.R. Bank 10,00,000
Cr. Revolving Fund 10,00,000

Principles of Accounting – I 171

 (Being revolving fund received)
b) Dr. N.R. Bank 1,50,000
Cr. Additional Revolving Fund 1,50,000
(Being additional revolving fund received)
c) Dr. N.R. Bank 4,00,000
Cr. Revolving Fund 4,00,000
(Being revolving fund received)

CW 8___________
Government of Nepal AGF No 10
. . . Office Department / Ministry J.V. No. 08
Journal Voucher Date :
Code No. Particulars LF BH Debit Rs. Credit Rs.
a) Dr. N.R. Bank 2,50,000
Cr. Budget release 2,50,000
(Being budget realised)
b) Dr. N.R. Bank 2,00,000
Dr. Revolving Fund 50,000
Cr. Budget release 2,50,000
(Being budget released)
c) Dr. N. R. Bank 2,50,000
Cr. Budget release 2,00,000
Cr. Revolving Fund 5,000
(Being budget released)
d) Dr. N.R. Bank 1,79,750
Dr. B.E. Service 250
Dr. Revolving Fund 20,000
Cr. Budget release 2,00,000
(Being budget released)

CW 9___________
Government of Nepal AGF No 10
. . . Office Department / Ministry J.V. No. 09
Journal Voucher Date :

Code No. Particulars LF BH Debit Rs. Credit Rs.

a) Dr. B.E. Salary 1.01 3,30,000
Cr. Provident Fund 60,000
Cr. N.R. Bank 2,70,000
(Being salary distributed after deducting P.F.)
b) Dr. B.E. Salary 1.01 1,76,000
Cr. Provident Fund 32,000
Cr. N.R. Bank 1,44,000
(Being salary distributed after deducting P.F.)
c) Dr. B.E. Salary 1.01 3,02,500
Cr. Provident Fund 55,000
Cr. Income Tax 5,000
Cr. N.R. Bank 2,42,500
(Being salary distributed after deducing P.F. &
Income Tax)
d) Dr. B.E. Salary 1.01 3,85,000
Cr. Provident Fund 70,000
Cr. Income Tax 7,500
Cr. Provident Fund loan 7,500
Cr. N.R. Bank 3,00,000
(Being salary distributed after deducting P.F.,

172 Journal Voucher

 Income tax and P.F. loan)
e) Dr. B.E. Salary 1.01 2,64,000
Dr. Provident Fund 48,000
Cr. Income Tax 6,000
Cr. Citizen Investment Fund 5,000
Cr. N.R. Bank 2,05,000
(Being salary distributed after deducting P.F.,
Income Tax and Citizen investment Fund)
e) Dr. Provident Fund 48,000
Dr. Income Tax 6,000
Dr. Citizen Investment Fund 5,000
Cr. N.R. Bank 59,000
(Being deducted amounts deposited into concerned
offices)
f) Dr. BE salary 1.01 35,555
Cr. Provident Fund 3,555
Cr. Income Tax 500
Cr. Provident Fund loan 1500
Cr. N.R. Bank 30,000
(Being salary distributed after deducting P.F.,
Income tax & P.F. loan)
g) Dr BE salary 1.01 1,10,000
Cr. Provident Fund 20,000
Cr. Provident Fund lloan 5,000
Cr. Income tax 2,000
Cr. N.R. Bank 83,000
(Being salary distributed after deducting P.F., P.F.
loan and income tax)

CW 10__________
Government of Nepal AGF No 10
. . . Office Department / Ministry J.V. No. 10
Journal Voucher Date :
Code No. Particulars LF BH Debit Rs. Credit Rs.
Ashad 5 Dr. Petty Cash Fund 500
Cr. N.R. Bank 500
(Being Petty Cash Fund established)
Ashad 30 Dr. BE Office expenses 2.03 305
Cr. N.R. Bank 305
(Being Petty expenses reimbursed)

CW 11__________
Government of Nepal AGF No 10
. . . Office Department / Ministry J.V. No. 11
Journal Voucher Date :
Code No. Particulars LF BH Debit Rs. Credit Rs.
a) Dr. N.R. Bank 1,50,000
Cr. Bijen & Co’s security deposit 50,000
Cr. Riken & Co’s fund deposit 60,000
Cr. Sridel & Co’s fund deposit 40,000
(Being security deposit received)
b) Dr. Bijen & Co’s security deposit 50,000
Dr. Riken & Co’s security deposit 60,000
Cr. N.R. Bank 11,0000
(Being security deposit refunded)
c) Dr. Sridel & Co’s security deposit 40,000
Cr. N.R. Bank 40,000

Principles of Accounting – I 173

 (Being security deposit refunded after completion of
job)
d) Dr. BE Building construction 6.04 1,00,000
Cr. Security deposit 5,000
Cr. Nepal Rastra Bank 95,000
(Being the payment made after deducting security
deposit)
e) Dr BE furniture 6.01 5,000
Cr. BE office expenses 2.03 5,000
(Being error rectified)
f) Dr. BE Machinery & equipment 6.03 50,000
Cr. N.R. Bank 5,000
(Being machinery purchased recorded)

CW 12__________
Government of Nepal AGF No 10
. . . Office Department / Ministry J.V. No. 12
Journal Voucher Date :

Code No. Particulars LF BH Debit Rs. Credit Rs.

a) Dr. N.R. Bank 50,000
Cr. District land revenue loan a/c 50,000
(Being loan received)
b) Dr. District Education Office Loan a/c
Cr. N.R. Bank
(Being loan given)
c) Dr. BA allowance 1.02 25,000
Cr. BA communication charges 2.03 25,000
(Being budget transferred)
d) Dr. BA vehicle 6.02 15,000
Cr. BA furniture 6.01 15,000
(Being budget transferred)

CW 13__________
Government of Nepal AGF No 10
. . . Office Department / Ministry J.V. No. 13
Journal Voucher Date :
Code No. Particulars LF BH Debit Rs. Credit Rs.
a) Dr. BE TADA 1.03 2,500
Cr. Rachana Bhatta 2,500
Clearance of advance
(Being advance cleared artificially)
b) Dr. BE Office expenses 2.03 190
Dr. N.R. Bank 310
Cr. Petty Cash Fund 500
(Being petty cash fund closed)
c) Dr. Revolving Fund 25,000
Cr. N.R. Bank 25,000
(Being revolving fund account closed)
d) Dr. Total budget release 9,00,000
Cr. Total budget expenditure 9,00,000
(Being annual closing of budget expenditure made)

174 Journal Voucher

CW 14__________
Government of Nepal AGF No 10
District Education Office, Chitwan J.V. No. 14
Journal Voucher Date :
Code No. Particulars LF BH Debit Rs. Credit Rs.
Magh 3 Dr. N.R. Bank 7,50,000
Cr. Revolving Fund 7,50,000
(Being revolving fund received)
Magh 8 Dr. Procurement office, Acharya
Advance for medicine 4.02 8,000
Cr. N.R. Bank 8,000
(Being advance given for purchasing medicine)
Magh 12 Dr. B.E. vehicle 6.02 1,28,500
Cr. N.R. Bank 1,28,500
(Being cheque issued for purchasing motorcycle)
Magh 15 Dr. Petty Cash Fund 500
Cr. N.R. Bank 500
(Being petty cash fund established)
Magh 22 Dr. BE Salary 1.01 88,000
Cr. Provident Fund 16,000
Cr. Income tax 1,500
Cr. Personnel loan 2,000
Cr. N.R. Bank 68,500
(Being salary distributed after deducting P.F, income
tax & personnel loan)
Magh 30 Dr. BE Medicine 4.02 9,000
Cr. Mr. Acharya Clearance of Advance 8,000
Cr. N. R. Bank 1,000
(Being advance cleared)

CW 15__________
Government of Nepal AGF No 10
District Health Office, Kathmandu J.V. No. 15
Journal Voucher Date :
Code No. Particulars LF BH Debit Rs. Credit Rs.
Srawan 1 Dr. N.R. Bank 3,00,000
Dr. Revolving Fund 50,000
Cr. Budget release 3,50,000
(Being budget released)
Shrawan 2 Dr. Petty Cash Fund 500
Cr. NR Bank 500
(Being Petty Cash fund established)
Srawan 5 Dr. N.R. Bank 10,000
Cr. Loan a/c 10,000
(Being loan received)
Srawan 10 Dr. BE Rent 2.04 37,500
Cr. Rent tax 5,625
Cr. N.R. Bank 31,875
(Being rent paid after deducting rent tax)
Srawan 20 Dr. BE Office expenses 2.03 310
Cr. N.R. Bank 310

Principles of Accounting – I 175

 (Being petty expenses reimbursed)
Srawan 30 Dr. BE Salary 1.01 3,85,000
Cr. Provident Fund 70,000
Cr. Income Tax 8,000
Cr. Clearance of salary 5,000
Cr. N.R. Bank 3,02,000
(Being salary distributed after deducting P.F &
income tax)

CW 16__________
Government of Nepal AGF No 10
Ministry of Foreign Affairs J.V. No. 16
Journal Voucher Date :
Code No. Particulars LF BH Debit Rs. Credit Rs.
Ashad 1 Dr. N.R. Bank 4,50,000
Cr. Revolving Fund 50,000
Cr. Budget release 4,00,000
(Being budget released)
Ashad 5 Dr. BA water & electricity 2.01 10,000
Cr. BA TADA 1.03 10,000
(Being budget transferred from water, electricity to
TADA)
Ashad 10 Dr. Micro computer Co. 90,000
Cr. NR Bank 90,000
(Being L/C opened for purchasing computer)
Ashad 15 Dr. BE building construction 1,00,000
Cr. Security deposit 5,000
Cr. N.R. Bank 95,000
(Being payment made after deducting security
deposit)
Asdhad 31 Dr. BE furniture 6.01 10,000
Cr. Mrs. Richa, clearance advance 10,000
(Being advance cleared)
Asdhad 31 Dr. B.E. Misc. expenditure 2.08 15,000
Cr. NR Bank 15,000
(Being payment made for refreshment for foreign
delegates)
Ashadh 31 Dr. BE vehicle 6.02 15,00,000
Cr. N.R. Bank 15,00,000
(Being payment made for Toyata Car)

CW 17__________
Government of Nepal AGF No 10
. . . Office Department / Ministry J.V. No. 17
Journal Voucher Date :
Code No. Particulars LF BH Debit Rs. Credit Rs.
Srawan 4 Dr. N.R. Bank 4,00,000
Cr. Budget release 4,00,000
(Being budget released)
Srawan 5 Dr. BE office expenses 2.03 3,000
Cr. N.R. Bank 3,000
(Being payment made for advertisement)
Srawan 13 Dr. BE office expenses 2.03 3,500
Cr. BE. Repair & maintainance 2.05 3,500

176 Journal Voucher

 (Being error rectified)
Srawan 15 Dr BE Salary 1.01 1,65,000
Dr. BE allowance 1.02 40,000
Cr. Provident Fund 30,000
Cr. Income Tax 5,000
Cr. Provident Fund loan 5,000
Cr. N.R. Bank 1,65,000
(Being salary distributed after deducting P.F.,
income tax & P.F. loan)
Srawan 31 Dr. B.E. miscellaneous expenditure 2.08 30,000
Cr. N.R. Bank 30,000
(Being financial assistance given to flood victims)

HW 1___________
Government of Nepal AGF No 10
District Education Office, Lalitpur J.V. No. 1
Journal Voucher Date :
Code No. Particulars LF BH Debit Rs. Credit Rs.
Bhadra 1 Dr. BE Machinery & Equipment 6.03 50,000
Cr. N.R. Bank 50,000
(Being computer purchased)
Bhadra 10 Dr. BE. Furniture 6.01 10,000
Cr. N.R. Bank 10,000
(Being Furniture purchased)
Bhadra 15 Dr. BE Office expenses 2.03 1,700
Cr. N.R. Bank 1,700
(Being files, pen and ink purchased)
Bhadra 20 Dr. BE water & electricity 2.01 4,000
Cr. N.R. Bank 4,000
(Being payment mode for electricity charges)
Bhadra 30 Dr. BE Rent 2.04 50,000
Cr. N.R. Bank 50,000
(Being rent paid)

HW 2___________
Government of Nepal AGF No 10
District Education Office, Jhapa J.V. No. 2
Journal Voucher Date :
Code No. Particulars LF BH Debit Rs. Credit Rs.
Marg 1 Dr. BE Training Programme 1.08 50,000
Cr. N.R. Bank 50,000
(Being materials purchased for seminar)
Marg 5 Dr. BE Machinery & equipment 6.03 30,000
Cr. N.R. Bank 30,000
(Being scanner purchased)
Marg 10 Dr. BE Office expenses 2.03 1,000
Cr. N.R. Bank 1,000
(Being newspaper purchased)
Marg 20 Dr. BE Miscellaneous expenditure 2.08 2,000
Cr. N.R. Bank 2,000
(Being payment made for refreshment)
Marg 30 Dr. BE training programme expenses 1.08 90,000
Cr. N.R. Bank 90,000
(Being payment made to the experts for seminar

Principles of Accounting – I 177

 expenses)

HW 3___________
Government of Nepal AGF No 10
District Health Office, Baitadi J.V. No. 3
Journal Voucher Date :
Code No. Particulars LF BH Debit Rs. Credit Rs.
a) Dr. Mamata store keeper
Advance for uniform 1.04 15,000
Cr. N.R. Bank 15,000
(Being advance given for purchasing uniform)
b) Dr. Samata, house owner
Advance for Rent 2.04 15,000
Cr. N.R. Bank 15,000
(Being advance given for house rent)
c) Dr. Rajata, programme officer 2.03 15,000
Advance for office expenses
Cr. N.R. Bank 15,000
(Being advance given for furnishing materials)
d) Dr. Sujata, procurement officer 6.03 36,000
Advance for machinery & equipment
Cr. N.R. Bank 36,000
(Being advance given for purchasing printers)

HW 4___________
Government of Nepal AGF No 10
District Irrigation Office, Dhading J.V. No. 3
Journal Voucher Date :
Code No. Particulars LF BH Debit Rs. Credit Rs.
a) Dr. Kamala
Advance for machinery & equipment 6.03 20,000
Advance for TADA 1.03 1,500
Cr. N.R. Bank 21,500
(Being advance given for computer & TADA)
b) Dr. Gautam, programme officer
Advance for machinery & equipment 6.03 35,000
Cr. N.R. Bank 35,000
(Being advance given for vacuum cleaner a
refrigerator)
c) Dr. Luitel, Account officer
Advance for machinery & equipment 6.03 40,000
Advance for training expenses 1.08 15,000
Cr. N.R. Bank 55,000
(Being advance given for purchasing water pump,
irrigation tools and to perform seminar)

HW 5___________
Government of Nepal AGF No 10
. . . Office Department / Ministry J.V. No. 5
Journal Voucher Date :
Code No. Particulars LF BH Debit Rs. Credit Rs.
a) Dr. BE uniform 1.04 15,000

178 Journal Voucher

 Cr. Mamata, store keeper
Clerance of advance 15,000
(Being advance cleared)
b) Dr BE. office expenses 2.03 12,000
Dr. N.R. Bank 3,000
Cr. Ms. Rajala, Programme Officer
Clearance of advance 15,000
(Being advance cleared)
c) Dr. BE machinery & equipment 6.03 40,000
Cr. Sujata, procurement officer
Clearance of advance 36,000
Cr. N.R. Bank 4,000
(Being advance cleared)

HW 6___________
Government of Nepal AGF No 10
District Forest Office, Tanahun J.V. No. 6
Journal Voucher Date :
Code No. Particulars LF BH Debit Rs. Credit Rs.
a) Dr. BE machinery & equipment 6.03 60,000
Dr. BE TADA 1.03 2,500
Cr. Ajita clearance of advance 62,500
(Being advance cleared)
b) Dr. BE uniform 1.04 15,000
Dr. BE office expenses 2.03 10,000
Cr. Prajita, section officer
Clearance of advance 24,000
Cr. N.R. Bank 1,000
(Being advance cleared and excess expenditure
paid through cheque)
c) Dr. B.E. furniture 6.01 40,000
Dr. BE Machinery & equipment 6.03 22,000
Dr. N.R. Bank 4,000
Cr. Sujita, Accountant
clearance of advance 66,000
(Being advance cleared by depositing surplus
amount)

HW 7___________
Government of Nepal AGF No 10
. . . Office Department / Ministry J.V. No. 7
Journal Voucher Date :
Code No. Particulars LF BH Debit Rs. Credit Rs.
a) Dr. N.R. Bank 2,00,000
Cr. Revolving Fund 2,00,000
(Being revolving fund received)
b) Dr. N.R. Bank 2,50,000
Cr. Additional revolving fund 2,50,000
(Being additional revolving fund received)
c) Dr. N.R. Bank 6,00,000
Cr. Revolving Fund 6,00,000

Principles of Accounting – I 179

 (Being revolving fund received equal to 1/6 th of
actual expenditure)

HW 8___________
Government of Nepal AGF No 10
. . . Office Department / Ministry J.V. No.87
Journal Voucher Date :
Code No. Particulars LF BH Debit Rs. Credit Rs.
a) Dr. N.R. Bank 3,50,000
Cr. Budget release 3,50,000
(Being budget released)
b) Dr. N.R. Bank 3,00,000
Dr. Revolving fund 50,000
Cr. Budget release 3,50,000
(Being bank order and budget release
order received)
c) Dr. N.R. Bank 3,50,000
Cr. Revolving fund 50,000
Cr. Budget release 3,00,000
(Being bank order and budget release
order received)

HW 9___________
Government of Nepal AGF No 10
. . . Office Department / Ministry J.V. No. 9
Journal Voucher Date :
Code No. Particulars LF BH Debit Rs. Credit Rs.
a) Dr. BE salary 1.01 5,50,000
Cr. Provident Fund 1,00,000
Cr. N.R. Bank 4,50,000
(Being salary distributed after deducting provident
fund)
b) Dr. BE salary 1.01 3,30,000
Cr. Provident Fund 60,000
Cr. N.R. Bank 2,70,000
(Being salary distributed after deducting provident
fund)
c) Dr. BE salary 1.01 4,95,000
Cr. Provident Fund 90,000
Cr. Income tax 5,000
Cr. Provident fund loan 5,000
Cr. N.R. Bank 3,95,000
(Being salary distributed after deducting provident
fund, income tax and P. F. loan)
d) Dr. BE salary 1.01 5,28,000
Cr. Provident Fund 96,000
Cr. Income tax 6,000
Cr. Citizen investment fund 5,000
Cr. N.R. Bank 4,21,000
(Being salary distributed after deducting P.F.,
income tax and C.I. fund)
e) Dr. Provident fund 96,000
Dr. Income Tax 6,000

180 Journal Voucher

 Dr. Citizen Investment fund 5,000
Cr. Nepal Rastra Bank 1,07,000
(Being the deducted amount deposited)
f) Dr. BE salary 1.01 4,40,000
Cr. Provident Fund 80,000
Cr. Income tax 8,000
Cr. P. F. loan 2,000
Cr. N.R. Bank 3,50,000
(Being salary distributed after deducting P.F.,
income tax and P.F.loan)
g) Dr. Provident Fund 80,000
Dr. Income tax 8,000
Dr. P.F. loan 2,000
Cr. N.R. Bank 90,000
(Being deducting amount deposited into concerned offices)
h) Dr. BE. Salary 1.01 2,20,000
Cr. Provident Fund 4,000
Cr. Provident Fund loan 10,000
Cr. Income tax 5,000
Cr. N.R. Bank 1,65,000
(Being salary distributed after deducting P.F.,
income tax & P.F loan)

HW 10__________
Government of Nepal AGF No 10
. . . Office Department / Ministry J.V. No. 10
Journal Voucher Date :
Code No. Particulars LF BH Debit Rs. Credit Rs.
a) Dr. Petty Cash fund 500
Cr. N.R. Bank 500
(Being petty cash fund established)
b) Dr. BE office expenses 2.03 315
Cr. N.R. Bank 315
(Being petty expenses reimbursed)

HW 11__________
Government of Nepal AGF No 10
. . . Office Department / Ministry J.V. No. 11
Journal Voucher Date :
Code No. Particulars LF BH Debit Rs. Credit Rs.
a) Dr. N.R. Bank 1,99,000
Cr. Maharjan & Co. security deposit 60,000
Cr. Manandhar & Co. security deposit 65,000
Cr. Joshi & Co. security deposit 74,000
(Being security deposit received on tender price)
b) Dr. Manandhar & Co. security deposit 65,000
Dr. Joshi & Co. security deposit 74,000
Cr. N.R. Bank 1,39,000
(Being security deposit refunded due to rejection of tender)
c) Dr. Maharjan & Co. security deposit 60000
Cr. N.R. Bank 60000
(Being security deposit of Maharjan & Co. refunded
after completion of the job)
d) Dr. BE Building construction 6.04 2,00,000
Cr. Security deposit 10,000
Cr. N.R. Bank 1,90,000
(Being payment made after deducting security deposit)
e) Dr. BE Office expenses 2.03 800

Principles of Accounting – I 181

 Dr. BE. machinery & equipment 6.03 800
(Being telephone purchased wrongly recorded on
machinery & equipment)

HW 12__________
Government of Nepal AGF No 10
. . . Office Department / Ministry J.V. No. 12
Journal Voucher Date :
Code No. Particulars LF BH Debit Rs. Credit Rs.
a) Dr. N.R. Bank 50,000
Cr. District tax office loan a/c 50,000
(Being loan received from district tax office
Kathmandu)
b) Dr. District education office loan a/c 40,000
Cr. N.R. Bank 40,000
(Being loan given to district education office
kathmandu)
c) Dr. B.A. Allowance 15,000
Cr. B.A. TADA 15,000
(Being amount transferred from allowance to TADA)
d) Dr. B.A. machinery and equipment 2,00,000
Cr. B.A. Vehicles 2,00,000
(Being amount transferred from machinery &
equipment to vehicle)

HW 13__________
Government of Nepal AGF No 10
. . . Office Department / Ministry J.V. No. 13
Journal Voucher Date :
Code No. Particulars LF BH Debit Rs. Credit Rs.
a) Dr. BE TADA 1.03 2,500
Cr. Anjana Chalise
Clearance of advance 2,500
(Being advance closed artificially)
b) Dr. BE office expenses 190
Dr. N.R. Bank 310
Cr. Petty Cash Fund 500
(Being petty cash fund closed after deducting of
expenses)
c) Dr. Revolving Fund 55,000
Cr. N.R. Bank 55,000
(Being imprest fund account closed)
d) Dr. Budget release 6,00,000
Cr. Budget expenditure 6,00,000
(Being annual closing of actual expenditure made)

HW 14__________
Government of Nepal AGF No 10
District Education Office, Rautahat J.V. No. 14
Journal Voucher Date :
Code No. Particulars LF BH Debit Rs. Credit Rs.
Chaitra 3 Dr. N.R. Bank 6,00,000
Cr. Revolving Fund 6,00,000
(Being revolving fund received)

182 Journal Voucher

 Chaitra 8 Dr. Bajimaya, procurement officer
Advance for office expenses 2.03 10,000
Cr. N.R. Bank 10,000
(Being advance given for purchasing furnishing
materials)
Chaitra 12 Dr. BE Rent 2.04 1,00,500
Cr. N.R. Bank 1,00,500
(Being payment made for house rent)
Chaitra 15 Dr. Petty cash fund 500
Cr. N.R. Bank 500
(Being petty cash fund established) 1,40,000
Chaitra 22 Dr. BE salary 1.01 1,54,000
Cr. Provident Fund 28,000
Cr. Income tax 4,000
Cr. Personnel loan 2,000
Cr. N.R. Bank 1,20,000
(Being salary distributed after deducting P.F.,
income tax & PF loan)
Chaitra 30 Dr. BE office expenses 2.03 12,000
Cr. Bajimaya, procurement officer 10,000
clearance of advance
Cr. N.R. Bank 2,000
(Being advance cleared and excess amount paid
through bank)

HW 15__________
Government of Nepal AGF No 10
District Health Office, Tanahun J.V. No. 15
Journal Voucher Date :
Code No. Particulars LF BH Debit Rs. Credit Rs.
Srawan 1 Dr. N.R. Bank 3,00,000
Dr. Revolving Fund 75,000
Cr. Budget release 3,75,000
(Being bank order and budget release order
received)
Srawan 5 Dr. N.R. Bank 15,000
Cr. loan a/c 15,000
(Being loan received from nearby office)
Srawan 10 Dr. BE Rent 2.04 46,500
Cr. Rent tax 6,975
Cr. N.R. Bank 39,525
(Being rent paid after deducting rent tax)
Shrawan 12 Dr. Petty Cash Fund 700
Cr. N.R. Bank 700
(Being petty expenses established)
Shrawan 20 Dr. BE office expenses 2.03 330
Cr. N.R. Bank 330
(Being petty expenses reimbursed)
Srawan 30 Dr. BE salary 1.01 4,95,000
Cr. Provident Fund 90,000
Cr. Income tax 8,000
Cr. clearance of advance of salary 5,000
Cr. N.R. Bank 3,92,000

Principles of Accounting – I 183

 (Being salary distributed after deducting P.F. and
income tax)

HW 16__________
Government of Nepal AGF No 10
Department of Tax J.V. No. 16
Journal Voucher Date :
Code No. Particulars LF BH Debit Rs. Credit Rs.
Ashadh 1 Dr. N.R. Bank 3,50,000
Cr. Revolving Fund 50,000
Cr. Budget release 3,00,000
(Being bank order and budget release order received)
Ashadh 5 Dr. BA allowance 15,000
Dr. BA TADA 15,000
(Being amount transferred from allowance to TADA)
Ashadh 15 Dr. Seico Trading Co. 50,000
Cr. N.R. Bank 50,000
(Being L/c opened for purchasing Pajero Jeep)
Ashadh 15 Dr. BE Building construction 6.04 1,00,000
Cr. Security deposit 5,000
Cr. N.R. Bank 95,000
(Being payment made after deducting security deposit)
Ashadh 31 Dr. BE Furniture 6.01 10,000
Cr. Richa,
Clearance of advance 10,000
(Being advance cleared artificially)
Ashadh 31 Dr. BE vehicle 6.02 15,00,000
Cr. N.R. Bank 15,00,000
(Being payment made for purchasing Toyata Car)

HW 17__________
Government of Nepal AGF No 10
. . . Office Department / Ministry J.V. No. 17
Journal Voucher Date :
Code No. Particulars LF BH Debit Rs. Credit Rs.
Srawan 4 Dr. N.R. Bank 6,00,000
Cr. Revolving Fund 6,00,000
(Being revolving fund received equal to 1/6 th of
previous years expenditure)
Srawan 5 Dr. BE office expenses 2.03 3,000
Cr. N.R. Bank 3,000
(Being payment made for advertisement)
Srawan 13 Dr. BE machinery & equipment 6.03 15,000
Cr. BE. office expenses 2.03 15,000
(Being refrigerator purchased recorded on office
expenses rectified)
Srawan 15 Dr. BE salary 1.01 2,75,000
Dr. BE allowance 1.02 40,000
Cr. Provident Fund 50,000
Cr. Income tax 5,000
Cr. Provident Fund loan 5,000
Cr. N.R. Bank 2,55,000
(Being salary distributed after deducting P.F. income
tax & PF loan)
Srawan 15 Dr. Provident Fund 50,000

184 Journal Voucher

Dr. Income Tax 5,000
Dr. Provident Fund loan 5,000
Cr. N.R. Bank 60,000
(Being deducted amounts deposited into concerned offices)

Principles of Accounting – I 185