Journal voucher for budget expenditure
A journal voucher that records the expenditures incurred in government offices on a regular basis is called a general journal voucher. Many expenditures like salary, rent, allowance, telephone charge, etc. that take place in government offices are recorded under their respective budget heads and numbers. While preparing such vouchers, expenses incurred are debited with its respective budget heads along with the words budget expenditure (B.E), and Nepal Rastra Bank is credited assuming that all the payments are made through Nepal Rastra Bank
Format of Journal voucher for Budget Expenditures
Government of Nepal
............ office/Department
Ministry
JOURNAL VOUCHER
J.v.No: 101
Date:.........
|
Code No. |
Particulars |
LF |
BH |
Debit |
Credit |
|
|
Dr. B.E. (Name
of budget head) Cr. N.R. Bank (Being payment
made for....by cheque) |
|
|
................ |
........... |
Problem 1
The District Police Office, Parsa purchased furniture worth Rs.
20,000 and payment made through cheque No. 001150 on 2067/06/10.
Solution
Government of Nepal
Parsa Police.....office/Department
Ministry
JOURNAL VOUCHER
J.v.No: 101
Date: 2067/06/10
|
Code No. |
Particulars |
LF |
BH No. |
Debit |
Credit |
|
|
Dr. B.E. Furniture Cr. N.R. Bank (Being payment
made for the purchase of furniture by cheque) |
|
|
20,000 |
20,000 |
Receipt No
Amount received
Submitted by: Mr. X
Position Accountant
Date: 2067/06/10
Cheque No: 001150
Approved by: Mr. Y
Position: Department Head
Date: 2067/06/10
Problem 2
Following transactions are related to the government office of
Nepal.
- Issued a cheque for Rs. 10,000 against the purchase of stationary on 2067/06/05
- Cheques issued for Rs. 10000 against the payment of rent on 2067/05/18
- Cheque issued for Rs. 5000 against electricity charges and Rs. 3,000 for a telephone on 2067/06/26
- Payment of Rs. 15,000 for advertisement was made through cheque on 2067/06/27
1.
Government
of Nepal
.....office/Department
Ministry
JOURNAL
VOUCHER
J.v.No:
101
Date:
2067/06/05
|
Code No. |
Particulars |
LF |
BH |
Debit |
Credit |
|
|
Dr. B.E.
office-related expenses Cr. N.R. Bank (Being
payment made for the purchase of stationery by cheque) |
|
22311 |
10,000 |
10,000 |
Government of Nepal
.....office/Department
Ministry
JOURNAL VOUCHER
J.v.No: 102
Date: 2067/06/18
|
Code No. |
Particulars |
LF |
BH |
Debit |
Credit |
|
|
Dr. B.E. Rent Cr. N.R. Bank (Being
payment made for the purchase of furniture by cheque) |
|
22121 |
20,000 |
20,000 |
3.
Government of Nepal
....office/Department
Ministry
JOURNAL VOUCHER
J.v.No: 103
Date: 2067/06/26
|
Code No. |
Particulars |
LF |
BH |
Debit |
Credit |
|
|
Dr. B.E.
Electricity and water charges Dr. B.E.
Communication charges Cr. N.R. Bank (Being
payment made for electricity and telephone charges) |
|
22111 22112 |
5,000 3,000 |
8,000 |
4.
Government of Nepal
.....office/Department
Ministry
JOURNAL VOUCHER
J.v.No: 104
Date: 2067/06/10
|
Code No. |
Particulars |
LF |
BH |
Debit |
Credit |
|
|
Dr. B.E.
Office expenses Cr. N.R. Bank (Being
payment made for the purchase of furniture by cheque) |
|
22311 |
15,000 |
15,000 |