Journal voucher is also called Goswara Voucher.
It is the prime part of new accounting system of Government of Nepal.
Journal voucher is the first document used for recording the financial transactions that took place in government offices.
The Journal Voucher is based on the principles of double entry system.
It is used by both central and operating level offices.
The journal voucher is divided into four parts.
Define budget transfer. Write in brief its accounting treatment.
Sometime one government office needs some excess money to meet its expenditure.
This excess money may be 25% of its budget head.
Department head can take responsibility for budget transfer.
Surplus budget can be transferred. This budget transfer can be transferred on the basis of prior permission from the Ministry of Finance.
There are two kinds of budget transfer (a) Inter head transfer (b) Inter office transfer.
Click on link for YouTube videos CHAPTERS OF CLASS 11
ACCOUNTING EQUATION http://tiny.cc/c89jkz
BASIC JOURNAL ENTRIES IN NEPALI http://tiny.cc/uaakkz
BASIC JOURNAL ENTRIES http://tiny.cc/8aakkz
JOURNAL ENTRY AND LEDGER http://tiny.cc/caakkz
SUBSIDIARY BOOK http://tiny.cc/399jkz
CASH BOOK http://tiny.cc/889jkz
TRIAL BALANCE & ADJUSTED TRIAL BALANCE http://tiny.cc/c59jkz
BANK RECONCILIATION STATEMENT (BRS) http://tiny.cc/q59jkz
FINAL ACCOUNT: CLASS 11 http://tiny.cc/y89jkz
ADJUSTMENT IN FINAL ACCOUNT http://tiny.cc/keakkz
CAPITAL AND REVENUE http://tiny.cc/peakkz
SINGLE ENTRY SYSTEM http://tiny.cc/n19jkz
NON-PROFIT ORGANIZATION (NON-TRADING CONCERN http://tiny.cc/j09jkz
GOVERNMENT ACCOUNTING http://tiny.cc/hcakkz
GOSWARA VOUCHER (JOURNAL VOUCHER) http://tiny.cc/hcakkz
Write the meaning of bank cash book.
Bank cash book is a book of account maintained by operating level offices in government office.
In this book, cash and banking transactions are recorded.
It is one of the important books to control government budget.
It maintains different kinds of records like cash, bank, budget and advance etc.
Thank for investing your time.
Please comment on article..
You can help me by sharing this article at your social media platform.
Jay Google, Jay YouTube, Jay Social Media
जय गूगल, जय युट्युब, जय सोशल मीडिया