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Journal Voucher | Expenditure Transactions | Asset Purchase

Arjun EP

Published on: June 25, 2021

Journal Voucher | Expenditure Transactions | Asset Purchase

Vouchers prepared only for budgeted expenditure transactions are called expenditure journal voucher.

At the time of preparing journal voucher, the word BE is prefixed on the concerned head of expenditure.

It means expenditure is made from this heading.

These expenses are related to office staffs, office expenses, assets purchase and so on.

When payment is made:

Dr BE Expense by name

Cr DTCO single account

Types of Journal Vouchers | Types of General Journal Vouchers

Under new accounting system of Government of Nepal, journal vouchers are classified into following three categories; they are:

(A)	Journal voucher for expenditure transactions
(B)	Journal voucher for advance and clearance of advance transactions
(C)	Journal voucher for miscellaneous transactions
	(a)	Revolving or imprest fund released
	(b)	Budget release
	(c)	Salary and its deduction
	(d)	Establishment of petty cash fund
	(e)	Security deposit
	(f)	Budget transfer
	(g)	Inter office loan
	(h)	Rectification of errors
	(i)	Annual accounting closing

Keep in Mind (KIM)

Generally, government offices open their account at nearest bank.

They used to issue cheque of their expenses.

According to old rule, cheques were issued for all expenses through Nepal Rastra Bank.

According to new rule, all banking transactions are submitted to DTCO (District Treasury and Comptroller Office)

PROBLEM: 2A

District Education Office, Kaski, has following data:

(a) On 5^th Ashadh 2078: office materials purchased for Rs 5,320 and payment order is submitted to DTCO.

Required: Journal Voucher

SOLUTION:

AGF No. 203

Central/Province/Local Level

Government of Nepal

District Education Office, Kaski

Date: 2078–03–05

Office Code No. 247

JV No. 1

Journal Voucher

Electronics Transaction No.

Types of Journal Voucher: Payment

Budget Sub-head No.

Code

Activities

Particulars

Sources

Debit

Credit

Sub-head

Program

Level

Bearer

Type

Payment

Amount

No.

Code No.

Orgⁿ

mode

22311

Dr BE Office materials

5,320

Cr DTCO single account

5,320

Total

5,320

Amount in words: five-thousand three hundred twenty-five

Brief narration of transaction: office materials purchased and bill submitted to DTCO.

Attach documents:

For payment purpose

Payment receiver’s name

Bank Account No./Slip No.

Folio No.

Payment Amount

Total

Prepared by:

ABC

Submitted by:

MNO

Approved by:

XYZ

Date:

2078–03–05

Date:

2078–03–05

Date:

2078–03–05

Designation:

Jr. Accountant

Designation:

Accountant

Designation:

Officer

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PROBLEM: 2B

District Education Office, Kaski, has following data:

(a) On 15^th Ashadh 2078, furniture purchased of Rs 15,670 and payment order is submitted to DTCO.

Required: Journal Voucher

SOLUTION:

AGF No. 203

Central/Province/Local Level

Government of Nepal

District Education Office, Kaski

Date: 2078–03–15

Office Code No. 247

JV No. 2

Journal Voucher

Electronics Transaction No.

Types of Journal Voucher: Payment

Budget Sub-head No.

Code

Activities

Particulars

Sources

Debit

Credit

Sub-head

Program

Level

Bearer

Type

Payment

Amount

No.

Code No.

Orgⁿ

mode

29311

Dr BE Furniture

15,670

Cr DTCO single account

15,670

Total

15,670

Amount in words: fifteen-thousand six hundred seventy

Brief narration of transaction: office furniture purchased and bill submitted to DTCO.

Attach documents:

PROBLEM: 2C

District Armed Force, Rupandehi has following extracted information: (all transactions through DTCOs):

1.	2078 Ashadh 4	Office materials purchased of Rs 15,670.
2.	2078 Ashadh 6	Dearness allowance paid of Rs 6,540.
3.	2078 Ashadh 10	Dress materials purchased worth Rs 25,670.
4.	2078 Ashadh 14	Food materials purchased for Rs 45,325.
5.	2078 Ashadh 18	First aids materials purchased for Rs 5,286.
6.	2078 Ashadh 22	Training expenses paid for Rs 15,375.
7.	2078 Ashadh 25	Water and electricity bill paid of Rs 3,452.
8.	2078 Ashadh 27	Desktop computer purchased for office use for Rs 55,275.

Required: Journal Vouchers

SOLUTION

AGF No. 203

Central/Province/Local Level

Government of Nepal

District Armed Force, Rupandehi

Date: 2078–03–4

Office Code No. 176

JV No. 1

Journal Voucher

Electronics Transaction No.

Types of Journal Voucher: Payment

Budget Sub-head No.

Code

Activities

Particulars

Sources

Debit

Credit

Sub-head

Program

Level

Bearer

Type

Payment

Amount

No.

Code No.

Orgⁿ

mode

22311

Dr BE Office materials

15,670

Cr DTCO single account

15,670

Total

15,670

Amount in words: fifteen-thousand six hundred seventy

Brief narration of transaction: office materials purchased and bill submitted to DTCO.

Attach documents:

Journal Voucher

SN	Code	Activities	Particulars	LF	Sources				Debit	Credit
	Sub-head	Program			Level	Bearer	Type	Payment	Amount	Amount
	No.	Code No.				Orgⁿ		mode
2	22311		Dr BE Dearness allowance						6,540
			Cr DTCO single account							6,540

Total									6,540	6,450
Amount in words: six thousand five hundred forty.
Brief narration of transaction: dearness allowance paid and bill submitted to DTCO.

Journal Voucher

SN	Code	Activities	Particulars	LF	Sources				Debit	Credit
	Sub-head	Program			Level	Bearer	Type	Payment	Amount	Amount
	No.	Code No.				Orgⁿ		mode
3	21121		Dr BE Dress materials						25,670
			Cr DTCO single account							25,670

Total									25,670	25,670
Amount in words: twenty five thousand six hundred seventy.
Brief narration of transaction: dress and uniform purchased and bill submitted to DTCO.

Journal Voucher

SN	Code	Activities	Particulars	LF	Sources				Debit	Credit
	Sub-head	Program			Level	Bearer	Type	Payment	Amount	Amount
	No.	Code No.				Orgⁿ		mode
4	21122		Dr BE Food materials						45,325
			Cr DTCO single account							45,325

Total									45,325	45,325
Amount in words: forty five thousand three hundred twenty-five.
Brief narration of transaction: food materials purchased and bill submitted to DTCO.

Journal Voucher

SN	Code	Activities	Particulars	LF	Sources				Debit	Credit
	Sub-head	Program			Level	Bearer	Type	Payment	Amount	Amount
	No.	Code No.				Orgⁿ		mode
5	21123		Dr BE First Aids materials						5,286
			Cr DTCO single account							5,286

Total									5,286	5,286
Amount in words: five thousand two hundred eighty-six
Brief narration of transaction: medical materials purchased and bill submitted to DTCO.

Journal Voucher

SN	Code	Activities	Particulars	LF	Sources				Debit	Credit
	Sub-head	Program			Level	Bearer	Type	Payment	Amount	Amount
	No.	Code No.				Orgⁿ		mode
6	22511		Dr BE Training expenses						15,375
			Cr DTCO single account							15,375

Total									15,375	15,375
Amount in words: fifteen thousand three hundred seventy-five.
Brief narration of transaction: training expenses paid and bill submitted to DTCO.

Journal Voucher

SN	Code	Activities	Particulars	LF	Sources				Debit	Credit
	Sub-head	Program			Level	Bearer	Type	Payment	Amount	Amount
	No.	Code No.				Orgⁿ		mode
7	22311		Dr BE Water and electricity bill						3,452
			Cr DTCO single account							3,452

Total									3,452	3,452
Amount in words: three thousand four hundred fifty-two
Brief narration of transaction: water and electricity bill expenses paid and bill submitted to DTCO.

Journal Voucher

SN	Code	Activities	Particulars	LF	Sources				Debit	Credit
	Sub-head	Program			Level	Bearer	Type	Payment	Amount	Amount
	No.	Code No.				Orgⁿ		mode
8	22311		Dr BE Computer						55,275
			Cr DTCO single account							55,275

Total									55,275	55,275
Amount in words: fifty five thousand two hundred fifty-five
Brief narration of transaction: water and electricity bill expenses paid and bill submitted to DTCO.

#####

PROBLEMS AND ANSWERS OF JOURNAL VOUCHER | Dr BE Expenses

Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = ₦ = Birr = Currency of your country

PROBLEM: 2A

District Traffic Police Office, Chitwan has following extracted information (all transactions through DTCO):

1.	2078 Ashadh 1	Water and electricity bill paid of Rs 8,000.
2.	2078 Ashadh 5	Telephone and internet bill paid of Rs 10,500.
3.	2078 Ashadh 10	Office stationery purchased worth Rs 5,460.
4.	2078 Ashadh 15	Repair expenses paid for vehicle Rs 8,750.
5.	2078 Ashadh 20	Petrol expenses paid for jeep Rs 25,200.
6.	2078 Ashadh 25	Worship expenses paid for Rs 15,728.

Required: Journal Voucher

*BH: 21112; 21112; 21311; 21122; 21211; 22512

Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = ₦ = Birr = Currency of your country

PROBLEM: 2B

District Traffic Police, Rupandehi has following information (all transactions through DTCO):

i	Baishakh 4	Dearness allowance paid of Rs 25,320.
ii	Baishakh 6	Local allowance paid of Rs 12,450.
iii	Baishakh 10	Uniform purchased for Rs 50,750.
iv	Baishakh 14	Food materials purchased for Rs 80,125.
v	Baishakh 18	First aids materials purchased for Rs 5,240.
vi	Baishakh 25	Employees training expenses paid for Rs 25,200.

Required: Journal Voucher

*BH: 21112; 21112; 21121; 21122; 21123; 22511

Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = ₦ = Birr = Currency of your country

PROBLEM: 2C

District Development Office, Chitwan has following information (all transactions through DTCO):

a.	Bhadra 2:	Furniture purchase for Rs 45,670.
b.	Bhadra 6:	Motorbike purchase for Rs 195,600.
c.	Bhadra 10:	Computer printer purchased for Rs 15,850.
d.	Bhadra 14:	Water tank constructed of Rs 100,780.
e.	Bhadra 18:	Petrol purchased for vehicle Rs 2,230.
f.	Bhadra 22:	Office materials purchased for Rs 15,470.