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
Under new accounting system of Government of Nepal, journal vouchers are classified into following three categories; they are:
(A) |
Journal voucher for expenditure transactions |
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(B) |
Journal voucher for advance and clearance of advance transactions |
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(C) |
Journal voucher for miscellaneous transactions |
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(a) |
Revolving or imprest fund released |
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(b) |
Budget release |
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(c) |
Salary and its deduction |
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(d) |
Establishment of petty cash fund |
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(e) |
Security deposit |
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(f) |
Budget transfer |
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(g) |
Inter office loan |
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(h) |
Rectification of errors |
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(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 5th Ashadh 2078: office materials purchased for Rs 5,320 and payment order is submitted to DTCO.
Required: Journal Voucher
SOLUTION:
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AGF No. 203 |
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Central/Province/Local Level |
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Government of Nepal |
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District Education Office, Kaski |
Date: 2078–03–05 |
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Office Code No. 247 |
JV No. 1 |
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Journal Voucher |
Electronics Transaction No. |
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Types of Journal Voucher: Payment |
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Budget Sub-head No. |
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SN |
Code |
Activities |
Particulars |
LF |
Sources |
Debit |
Credit |
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Sub-head |
Program |
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Level |
Bearer |
Type |
Payment |
Amount |
Amount |
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No. |
Code No. |
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Orgn |
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mode |
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22311 |
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Dr BE Office materials |
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5,320 |
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Cr DTCO single account |
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5,320 |
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Total |
5,320 |
5,320 |
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Amount in words: five-thousand three hundred twenty-five |
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Brief narration of transaction: office materials purchased and bill submitted to DTCO. |
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Attach documents: |
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For payment purpose |
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SN |
Payment receiver’s name |
Bank Account No./Slip No. |
Folio No. |
Payment Amount |
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1 |
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2 |
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Total |
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Prepared by: |
ABC |
Submitted by: |
MNO |
Approved by: |
XYZ |
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Date: |
2078–03–05 |
Date: |
2078–03–05 |
Date: |
2078–03–05 |
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Designation: |
Jr. Accountant |
Designation: |
Accountant |
Designation: |
Officer |
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Click on the photo for FREE eBooks
PROBLEM: 2B
District Education Office, Kaski, has following data:
(a) On 15th Ashadh 2078, furniture purchased of Rs 15,670 and payment order is submitted to DTCO.
Required: Journal Voucher
SOLUTION:
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AGF No. 203 |
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Central/Province/Local Level |
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Government of Nepal |
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District Education Office, Kaski |
Date: 2078–03–15 |
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Office Code No. 247 |
JV No. 2 |
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Journal Voucher |
Electronics Transaction No. |
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Types of Journal Voucher: Payment |
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Budget Sub-head No. |
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SN |
Code |
Activities |
Particulars |
LF |
Sources |
Debit |
Credit |
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Sub-head |
Program |
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Level |
Bearer |
Type |
Payment |
Amount |
Amount |
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No. |
Code No. |
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Orgn |
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mode |
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29311 |
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Dr BE Furniture |
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15,670 |
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Cr DTCO single account |
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15,670 |
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Total |
15,670 |
15,670 |
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Amount in words: fifteen-thousand six hundred seventy |
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Brief narration of transaction: office furniture purchased and bill submitted to DTCO. |
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Attach documents: |
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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
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AGF No. 203 |
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Central/Province/Local Level |
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Government of Nepal |
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District Armed Force, Rupandehi |
Date: 2078–03–4 |
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Office Code No. 176 |
JV No. 1 |
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Journal Voucher |
Electronics Transaction No. |
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Types of Journal Voucher: Payment |
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Budget Sub-head No. |
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SN |
Code |
Activities |
Particulars |
LF |
Sources |
Debit |
Credit |
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Sub-head |
Program |
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Level |
Bearer |
Type |
Payment |
Amount |
Amount |
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No. |
Code No. |
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Orgn |
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mode |
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1 |
22311 |
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Dr BE Office materials |
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15,670 |
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Cr DTCO single account |
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15,670 |
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Total |
15,670 |
15,670 |
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Amount in words: fifteen-thousand six hundred seventy |
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Brief narration of transaction: office materials purchased and bill submitted to DTCO. |
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Attach documents: |
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Journal Voucher
SN |
Code |
Activities |
Particulars |
LF |
Sources |
Debit |
Credit |
|||
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Sub-head |
Program |
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|
Level |
Bearer |
Type |
Payment |
Amount |
Amount |
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No. |
Code No. |
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Orgn |
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mode |
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2 |
22311 |
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Dr BE Dearness allowance |
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6,540 |
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Cr DTCO single account |
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6,540 |
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Total |
6,540 |
6,450 |
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Amount in words: six thousand five hundred forty. |
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Brief narration of transaction: dearness allowance paid and bill submitted to DTCO. |
Journal Voucher
SN |
Code |
Activities |
Particulars |
LF |
Sources |
Debit |
Credit |
|||
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Sub-head |
Program |
|
|
Level |
Bearer |
Type |
Payment |
Amount |
Amount |
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No. |
Code No. |
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Orgn |
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mode |
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3 |
21121 |
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Dr BE Dress materials |
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25,670 |
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Cr DTCO single account |
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25,670 |
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Total |
25,670 |
25,670 |
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Amount in words: twenty five thousand six hundred seventy. |
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Brief narration of transaction: dress and uniform purchased and bill submitted to DTCO. |
Journal Voucher
SN |
Code |
Activities |
Particulars |
LF |
Sources |
Debit |
Credit |
|||
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Sub-head |
Program |
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Level |
Bearer |
Type |
Payment |
Amount |
Amount |
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No. |
Code No. |
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Orgn |
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mode |
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4 |
21122 |
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Dr BE Food materials |
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45,325 |
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Cr DTCO single account |
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45,325 |
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Total |
45,325 |
45,325 |
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Amount in words: forty five thousand three hundred twenty-five. |
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Brief narration of transaction: food materials purchased and bill submitted to DTCO. |
Journal Voucher
SN |
Code |
Activities |
Particulars |
LF |
Sources |
Debit |
Credit |
|||
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Sub-head |
Program |
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Level |
Bearer |
Type |
Payment |
Amount |
Amount |
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No. |
Code No. |
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Orgn |
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mode |
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5 |
21123 |
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Dr BE First Aids materials |
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5,286 |
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Cr DTCO single account |
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5,286 |
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Total |
5,286 |
5,286 |
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Amount in words: five thousand two hundred eighty-six |
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Brief narration of transaction: medical materials purchased and bill submitted to DTCO. |
Journal Voucher
SN |
Code |
Activities |
Particulars |
LF |
Sources |
Debit |
Credit |
|||
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Sub-head |
Program |
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Level |
Bearer |
Type |
Payment |
Amount |
Amount |
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No. |
Code No. |
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Orgn |
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mode |
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6 |
22511 |
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Dr BE Training expenses |
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15,375 |
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Cr DTCO single account |
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15,375 |
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Total |
15,375 |
15,375 |
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Amount in words: fifteen thousand three hundred seventy-five. |
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Brief narration of transaction: training expenses paid and bill submitted to DTCO. |
Journal Voucher
SN |
Code |
Activities |
Particulars |
LF |
Sources |
Debit |
Credit |
|||
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Sub-head |
Program |
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|
Level |
Bearer |
Type |
Payment |
Amount |
Amount |
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No. |
Code No. |
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Orgn |
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mode |
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7 |
22311 |
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Dr BE Water and electricity bill |
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3,452 |
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Cr DTCO single account |
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3,452 |
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Total |
3,452 |
3,452 |
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Amount in words: three thousand four hundred fifty-two |
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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. |
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Orgn |
|
mode |
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8 |
22311 |
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Dr BE Computer |
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55,275 |
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Cr DTCO single account |
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55,275 |
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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. |
Required: Journal Voucher
*BH: 29311; 29411; 29511; 29611; 22211; 22311
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