Busy Accounting Software Contra Voucher Entry Practice Questions.

 


What is Contra Voucher?

Contra Voucher भनेको Cash तथा Bank Accounts बीच हुने fund movement record गर्न प्रयोग हुने voucher हो। यो Cash Deposit, Cash Withdrawal, Bank Transfer जस्ता सबै आन्तरिक लेनदेनका लागि प्रयोग हुन्छ। Contra Voucher मा केवल Cash, Bank, Petty Cash र Wallet accounts मात्र प्रयोग हुन्छ।

Contra Voucher मुख्यतः internal fund movement को लागि प्रयोग हुन्छ, किनकि यसमा न त income हुन्छ, न expense—सिर्फ पैसा एक A/c बाट अर्को A/c मा जान्छ।

 2. Contra Voucher कहिले प्रयोग गर्ने?

Contra Voucher निम्न अवस्थाहरूमा प्रयोग हुन्छ:

✔ Cash → Bank

जस्तै: Cash deposit into bank

✔ Bank → Cash

जस्तै: Cash withdrawn from bank

✔ Bank → Bank

जस्तै: Online transfer from Nabil Bank to NIC Asia Bank

✔ Cash → Cash (rare)

जस्तै: Cash Book 1 → Cash Book 2 (Branch shifting)

Examples of Contra Transactions

·         दिनको बिक्रीको पैसा बैंकमा जम्मा गर्ने

·         बैंकबाट नगद झिक्ने

·         एक बैंकबाट अर्को बैंकमा पैसा ट्रान्सफर गर्ने

·         पेटी क्यास (Petty Cash) खुला गर्ने

·         eSewa / Khalti मा पैसा load गर्ने (if treated as cash/bank)

3. Contra Voucher मा कुन-कुन Ledger प्रयोग हुन्छ?

Contra Voucher मा प्रायः प्रयोग हुने Ledger:

✔ Cash A/c

✔ Bank A/cs

·         Nabil Bank

·         NIC Asia

·         Global IME

·         NMB Bank
आदि

✔ Petty Cash A/c

✔ Wallet A/c (eSewa/Khalti) (if enabled as bank-like account)

Contra मा अन्य ledger (Sales, Purchase, Expense, Income) प्रयोग हुँदैन।

4. Busy Accounting मा Contra Voucher कसरी बनाउने? (Step-by-Step)

1 Busy खोल्नुहोस्

→ Accounting → Vouchers → Contra

2 Date Set गर्नुहोस्

Voucher date अनुसार।

3 Entry गर्नुहोस्

Contra मा दुई लाइन compulsory:

Debit (Dr) → पैसा जहाँ जान्छ
Credit (Cr) → पैसा जहाँबाट आउछ

For example:
Cash deposited into bank

·         Debit: Bank A/c

·         Credit: Cash A/c

4 Narration लेख्नुहोस्

Short description: "Cash deposited into Nabil Bank"

5 Save/Accept voucher

5. Contra Voucher को Rule (Golden Rule)

Contra लेनदेन Real Accounts मा पर्छ।

➤ Real Account rule:

Debit what comes in, Credit what goes out

उदाहरण:

·         पैसा बैंकमा जाँदैछ → Bank Debit

·         पैसा क्यासबाट निस्कँदैछ → Cash Credit

7. Contra Voucher किन महत्त्वपूर्ण छ?

·         बैंक र क्यासको balance accurate राख्न

·         Internal fund movement को सही record राख्न

·         Cash flow tracking सजिलो बनाउन

·         Financial reports (Balance Sheet तथा Cash Book) accurate राख्न

·         Audit मा proof को रूपमा उपयोग गर्न

Petty Cash भनेको के हो?

Petty Cash भनेको कार्यालय, व्यवसाय वा संस्थाले सानो–साना दैनिक खर्चहरू तुरुन्तै तिर्नको लागि राखिएको थोरै रकम हो।

Petty Cash कहाँ र किन प्रयोग हुन्छ?

Petty Cash प्रायः निम्न खर्चहरूमा प्रयोग हुन्छ:

✔ तुरुन्तै गर्ने साना खर्चहरू जस्तै:

·         कलम–कागज

·         प्रिन्टर इंक / फोटोकोपी खर्च

·         चिया–खाजा खर्च

·         ट्याक्सी भाडा

·         स्टेपलर, फाइल, टेप आदि

·         पोस्टेज खर्च

·         छापापोस्टा

यी सबै खर्च बारम्बार हुन्छन्, त्यसैले हरेक पटक बैंकबाट पैसा झिकेर तिर्नु झन्झटिलो हुन्छ। त्यसैले यस्तो सानो खर्च तुरुन्तै मिलाउन Petty Cash Fund राखिन्छ।

 

Contra Voucher Practical questions                               Date:- 2082/08/07

  1. Cash Deposit in to Kumari Bank 50,000/-
  2. Fund transfer from NIC Asia bank to Prabhu Bank 1,00,000/-
  3. Cash withdraw from Krishi Bikash Bank RS. 60,000/-
  4. Deposited by cheque ( Machhapuchre Bank) to Laxmi Bank 95,000/-
  5. Cash Deposit in to Rastriya Banijya Bank 75,000/- 
  6. Cash      5150/-

 

1.  Cash Deposited into Bank

Nepal Bank A/c            10000/-      Dr.         Date: 2082/08/07

        To Cash A/c                   10000 /-    Cr.                           

2.  Cash Withdraw From Bank

Cash A/c                                5000/-     Dr.                       Date: 2082/08/07

        To Laxmi Bank A/c                       5000/-            Cr.

3.  Fund Transfer Bank to Bank

Global Ime Bank A/c                   5000/-   Cr.                            Date:2082/08/07

        To Kumari Bank A/c                             5000/-    Dr.

 

S.N

Bank Name

Date

Debit (Dr.)

Credit (Cr.)

Cash Deposited In to Banks

1

Rastriya Banijya Bank

 

15600/-

 

2

Kumari Bank

2082/08/03

5000/-

 

3

Global IME Bank

2082/08/04

10000/-

 

4

Nepal Bank

2082/08/07

25000/-

 

Cash Withdraw From Bank

1

Laxmi Bank

2082/08/04

 

65000/-

2

Citizen Bank

2082/08/03

 

10000/-

3

Everest Bank

2082/08/02

 

30000/-

4

Prabhu Bank

2082/08/04

 

31500/-

Fund Transfer Bank to Bank

1

Rastriya Banijya Bank

Laxmi Bank

2082/08/03

 

5000/-

5000/-

 

2

Citizen Bank

Nepal Bank

2082/08/04

 

1500/-

1500/-

3

Global IME Bank

Machhapuchhe Bank

2082/08/02

 

10500/-

10500/-

 

4

Prabhu Bank

Laxmi Bank

2082/08/03

5000/-

 

5000/-

 

1.       Cash Deposit ubf{ hlxn] kgL Cash Cr. x'G5 .

2.       Cash Withdraw ubf{ hlxn] kgL Cash Dr. x'G5 .

 
 
Note:- 


Contra Voucher Solutions — Entries + Busy steps

Set–1: Basic Level

1.   Cash deposited into Bank

o    Amount: Rs. 25,000

o    Bank: NMB Bank

o    Date: 2082/04/05

o    Voucher Type: Contra

2.   Cash withdrawn from Bank for office use

o    Amount: Rs. 15,000

o    Bank: NIC Asia

o    Date: 2082/04/10

o    Voucher Type: Contra

3.   Transfer money from Bank of Kathmandu to Nabil Bank

o    Amount: Rs. 50,000

o    Date: 2082/04/12

o    Voucher Type: Contra

4.   Open a new petty cash fund by withdrawing from bank

o    Amount: Rs. 5,000

o    Bank: Siddhartha Bank

o    Date: 2082/04/15

o    Voucher Type: Contra

5.   Cash deposited into bank through cheque

o    Amount: Rs. 40,000

o    Bank: Global IME                                  Date: 2082/04/16

 Set–2: Intermediate Level

6.   Transfer money from Cash to Bank as security deposit

o    Amount: Rs. 10,000

o    Bank: Prabhu Bank

o    Date: 2082/04/18

7.   Withdraw money from bank for salary distribution (Cash withdrawal)

o    Amount: Rs. 70,000

o    Bank: NMB

o    Date: 2082/04/20

8.   Transfer from Bank A/c (Nepal Bank) to Mobile Wallet Fund (eSewa)

o    Amount: Rs. 8,000

o    Date: 2082/04/21

9.   Deposit daily sales cash into bank

o    Amount: Rs. 32,000

o    Bank: Rastriya Banijya Bank

o    Date: 2082/04/22

10.                     ATM withdrawal entered in cash book

·         Amount: Rs. 6,000

·         Bank: Nabil

·         Date: 2082/04/23

 

 Set–3: Advance Level Practice

11.                     Bank to Bank transfer using online banking

·         From: Himalayan Bank

·         To: Sanima Bank

·         Amount: Rs. 1,20,000

·         Date: 2082/04/25

12.                     Cash withdrawn for emergency repair work

·         Amount: Rs. 12,500

·         Bank: Global IME

·         Date: 2082/04/26

13.                     Deposit cash received from director

·         Amount: Rs. 90,000

·         Bank: NIC Asia

·         Date: 2082/04/27

14.                     Transfer excessive cash to safe bank account

·         Amount: Rs. 2,00,000

·         Bank: Prime Bank

·         Date: 2082/04/28


General Busy steps for every contra voucher

1.    Open Busy → Accounting → Vouchers → Contra (or press shortcut for Contra).

2.    Set Voucher Date (given date).

3.    In Particulars/Entries: enter Debit account (left) and Credit account (right) with amount.

4.    Add Narration (short description).

5.    Save / Post voucher.

1) Cash deposited into Bank

  • Date: 2082/08/05
  • Amount: Rs. 25,000
  • Entry (double entry):
    • Debit: Bank – NMB Bank A/c Rs. 25,000
    • Credit: Cash A/c Rs. 25,000
  • Narration: Cash deposited into NMB Bank.
  • Busy steps: Contra → Debit NMB Bank (select bank ledger) ₹25,000 → Credit Cash → Narration → Save.

2) Cash withdrawn from Bank for office use

  • Date: 2082/08/06
  • Amount: Rs. 15,000
  • Entry:
    • Debit: Cash A/c Rs. 15,000
    • Credit: Bank – NIC Asia A/c Rs. 15,000
  • Narration: Cash withdrawn from NIC Asia for office use.
  • Busy steps: Contra → Debit Cash → Credit NIC Asia Bank → Narration → Save.

3) Transfer money from Bank of Kathmandu to Nabil Bank

  • Date: 2082/08/05
  • Amount: Rs. 50,000
  • Entry:
    • Debit: Bank – Nabil Bank A/c Rs. 50,000
    • Credit: Bank – Bank of Kathmandu A/c Rs. 50,000
  • Narration: Inter-bank transfer: Bank of Kathmandu → Nabil.
  • Busy steps: Contra → Debit Nabil Bank → Credit Bank of Kathmandu → Narration → Save.

4) Open new petty cash fund by withdrawing from bank

  • Date: 2082/08/02
  • Amount: Rs. 5,000
  • Entry:
    • Debit: Cash A/c Rs. 5,000
    • Credit: Bank – Siddhartha Bank A/c Rs. 5,000
  • Narration: Withdrawn from Siddhartha Bank to open petty cash.
  • Busy steps: Contra → Debit Petty Cash → Credit Siddhartha Bank → Narration → Save.

5) Cash deposited into bank through cheque

  • Date: 2082/04/16
  • Amount: Rs. 40,000
  • Entry:
    • Debit: Bank – Global IME A/c Rs. 40,000
    • Credit: Cash A/c Rs. 40,000
  • Narration: Cash deposited into Global IME via cheque.
  • Busy steps: Contra → Debit Global IME Bank → Credit Cash → Narration → Save.

6) Transfer money from Cash to Bank as security deposit

  • Date: 2082/04/18
  • Amount: Rs. 10,000
  • Entry:
    • Debit: Bank – Prabhu Bank A/c Rs. 10,000
    • Credit: Cash A/c Rs. 10,000
  • Narration: Cash transferred to Prabhu Bank as security deposit.
  • Busy steps: Contra → Debit Prabhu Bank → Credit Cash → Narration → Save.

7) Withdraw money from bank for salary distribution (Cash withdrawal)

  • Date: 2082/04/20
  • Amount: Rs. 70,000
  • Entry:
    • Debit: Cash A/c Rs. 70,000
    • Credit: Bank – NMB A/c Rs. 70,000
  • Narration: Cash withdrawn from NMB for salary distribution.
  • Busy steps: Contra → Debit Cash → Credit NMB Bank → Narration → Save.

8) Transfer from Bank A/c (Nepal Bank) to Mobile Wallet Fund (eSewa)

  • Date: 2082/04/21
  • Amount: Rs. 8,000
  • Entry:
    • Debit: eSewa  A/c Rs. 8,000 (treat eSewa as bank/cash ledger as per your chart)
    • Credit: Bank – Nepal Bank A/c Rs. 8,000
  • Narration: Transfer to eSewa from Nepal Bank.
  • Busy steps: Contra → Debit eSewa ledger → Credit Nepal Bank → Narration → Save.

Note: If eSewa is set up as a separate Bank ledger or Cash-like ledger in Busy, choose accordingly.

9) Deposit daily sales cash into bank

  • Date: 2082/04/22
  • Amount: Rs. 32,000
  • Entry:
    • Debit: Bank – Rastriya Banijya Bank A/c Rs. 32,000
    • Credit: Cash A/c Rs. 32,000
  • Narration: Daily sales cash deposited into Rastriya Banijya Bank.
  • Busy steps: Contra → Debit Rastriya Banijya Bank → Credit Cash → Narration → Save.

10) ATM withdrawal entered in cash book

  • Date: 2082/04/23
  • Amount: Rs. 6,000
  • Entry:
    • Debit: Cash A/c Rs. 6,000
    • Credit: Bank – Nabil A/c Rs. 6,000
  • Narration: ATM withdrawal from Nabil.
  • Busy steps: Contra → Debit Cash → Credit Nabil Bank → Narration → Save.

11) Bank to Bank transfer using online banking

  • Date: 2082/04/25
  • Amount: Rs. 1,20,000
  • Entry:
    • Debit: Bank – Sanima Bank A/c Rs. 1,20,000
    • Credit: Bank – Himalayan Bank A/c Rs. 1,20,000
  • Narration: Online transfer Himalayan Bank → Sanima Bank.
  • Busy steps: Contra → Debit Sanima Bank → Credit Himalayan Bank → Narration → Save.

12) Cash withdrawn for emergency repair work

  • Date: 2082/04/26
  • Amount: Rs. 12,500
  • Entry:
    • Debit: Cash A/c Rs. 12,500
    • Credit: Bank – Global IME A/c Rs. 12,500
  • Narration: Emergency repair cash withdrawn from Global IME.
  • Busy steps: Contra → Debit Cash → Credit Global IME Bank → Narration → Save.

13) Deposit cash received from director

  • Date: 2082/04/27
  • Amount: Rs. 90,000
  • Entry:
    • Debit: Bank – NIC Asia A/c Rs. 90,000
    • Credit: Capital / Director’s Loan A/c Rs. 90,000 (choose appropriate ledger: Capital or Director’s Current A/c)
  • Narration: Cash deposited by director into NIC Asia.
  • Busy steps: Contra → Debit NIC Asia Bank → Credit Director’s Loan / Capital ledger → Narration → Save.

Note: If director gave as capital, use Capital A/c; if it's a loan, use Director’s Loan A/c.

14) Transfer excessive cash to safe bank account

  • Date: 2082/04/28
  • Amount: Rs. 2,00,000
  • Entry:
    • Debit: Bank – Prime Bank A/c Rs. 2,00,000
    • Credit: Cash A/c Rs. 2,00,000
  • Narration: Excess cash transferred to Prime Bank for safety.
  • Busy steps: Contra → Debit Prime Bank → Credit Cash → Narration → Save.


at
Tags

No comments:

Post a Comment

Subscribe to: Post Comments (Atom)
Distributed By SoraTemplates