Journal_voucher


Introduction






Example-1: The following transactions are provided by District Education Office, Dhanusha for the month of Magh:
Magh 3      : Received Rs. 750,000 as revolving fund through Bank transfer.
Magh 8      : A cheque of Rs. 8,000 was issued in favour of Procurement Officer,   Mr. Acharya, as advance for purchase of medicine.
Magh 12     : A cheque of Rs. 128500 has been issued for purchasing motorcycle.
Magh 15     : A cheque of Rs. 500 has been issued for purchase of office material
Magh 22    A cheque has been issued for Rs. 68,500 for the distribution of salary for the month after deducting provident fund of Rs. 16,000, income tax of  Rs. 1500 and p.f. loan of Rs. 2,000.
Magh 28    : Procurement Officer, Mr. Acharya submitted the bill of medicine for Rs. 9000 and his advance was cleared by issuing cheque for excess amount of expenditure.

Magh 30    Peon Mr. Pandit submitted the documents of expenditure Rs. 20,000 and  pay-in-slip Rs. 2000 against his advance.

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Model Answer of Theoretical Questions +2 Principles of Accounting: Exam Preparation

+2 Principles of Accounting: Exam Preparation