Notes on lesson on Journal Voucher |

Journal Voucher


Journal Voucher

Journal voucher is a primary document of government offices which is used for keeping the systematic & chronological record of financial transactions under the prescribed format of office of the auditor general. This note has information about journal voucher, its objectives, importance and rules for preparing it.

Journal Voucher for Annual Expenditure and Annual Closing

The journal voucher which is prepared to record the transactions relating to budget expenditure is called journal voucher for budget expenditure. It is also known as general journal voucher. This is commonly used journal voucher in government offices. This note has information about the journal voucher for budget expenditure and yearly closing.

Journal Voucher for Advance Transactions

Advance is an amount, which is given to official staff and other parties before receiving goods and services. It is given to perform a specific task. After the completion of such task, the advance amount should be cleared. This note has information about the journal voucher prepared for advance transactions.

Journal Voucher for Miscellaneous Transactions

The transactions other than budget expenditure and advance given and cleared are called miscellaneous transactions. These journal vouchers do not effect on budget expenditure. This note has information about journal vouchers for miscellaneous transactions.

Security Deposit, Loan and Budget Transfer

Security deposit is concerned with the amount deposited by a contractor or supplier against the tender of supplying goods and services. This note has information about the security deposit, loan and budget transfer.

Distribution of Salary and Its Deductions

Salary is distributed to the employees of government offices against the service rendered by them. The salary is distributed after making a deduction of provident fund, income tax, provident fund loan and citizen investment trust. This note has information about the distribution of salary in government offices and deductions made on it.