Journal Voucher or Goswara Voucher

MEANING OF JOURNAL OR GOSWARA VOUCHER

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.

BUDGET TRANSFER

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.

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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

LEDGER http://tiny.cc/haakkz

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

DEPRECIATION http://tiny.cc/ugakkz

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

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Write the meaning of bank cash book.

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.

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