Receipt Voucher Practice set

 What is Receipt Voucher?

जब व्यवसायमा नगद वा बैङ्कको माध्यम बाट व्यवसायमा पुंजी आउँछ वा कुनै ग्राहकबाट पेमेंट, एडभान्स वा अरु कुनै कारण वा माध्यम वाट पैसा प्राप्त हुन्छ भने त्यो Transaction लाइ हामी Receipt Voucher मा इन्ट्री गर्छौ ।

1. Receipt Voucher – Practice Questions (Busy Accounting)

   (दुई–लाइन entry, customer payment, interest income, bank receipts आदि सबै कभर छ)

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   Set – 1: Cash Receipt (From Customers)

   1) 2082/04/05

   Customer Ram Traders बाट बक्यौता bill को भुक्तानी स्वरूप Cash Rs. 18,000 प्राप्त भयो ।
   → Entry Receipt Voucher मा गर।

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   2) 2082/04/06

   Sita Oil Store बाट पुरानो due को Rs. 12,500 cash प्राप्त भयो ।
   → Receipt Voucher बनाउनुहोस्।

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   3) 2082/04/08

   Global Store बाट Rs. 22,000 नगद प्राप्त भयो।
   → Cash Receipt entry बनाउनुहोस्।

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    Set – 2: Bank Receipt (Cheque/Online Transfer)

   4) 2082/04/10

   NMB Bank Account मा Khusi Traders बाट cheque मार्फत Rs. 35,000 प्राप्त भयो।
   → Receipt Voucher बनाउनुहोस्।

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   5) 2082/04/11

   NIC Asia Bank मा ग्राहक Hari Dai Suppliers बाट Rs. 55,000 online banking द्वारा आएको छ।

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   6) 2082/04/12

   Digital Traders बाट Rs. 40,000 E-Sewa मा प्राप्त भयो।

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   Set – 3: Receipt from Miscellaneous Income

   7) 2082/04/14

   Manakamana Traders बात  Rs. 1,200 Nabil Bank A/c मा credited भयो।
   → Receipt Voucher बनाउनुहोस्।

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   8) 2082/04/15

   Cheque (Laxmi Bank) received from Ramesh Gupta of Rs.10,000/-

   → Receipt Voucher मा enter गर।

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   9) 2082/04/18

   Cheque (Kumari Bank) received from Raju Sharma of Rs.35,000

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    Set – 4: Receipt from Capital / Loan / Owner

   10) 2082/04/20

   Owner (Ram Sharma) ले व्यवसायमा लगानी स्वरूप Rs. 80,000 cash बुझाए।

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   11) 2082/04/21

   Director (Shyam Sundar Sharma) बाट Prabhu Bank मा Rs. 1,50,000 Loan deposit आयो ।

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   12) 2082/04/22

   Friend (Punam Chaudhary) बाट सापटी रूपमा Rs. 20,000 cash प्राप्त भयो।

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    Set – 5: Receipt for Advance / Rent / Tuition Fees

   13) 2082/04/23

   Customer Bishal Electronics ले order को advance रूपमा Rs. 25,000 cash दियो।

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   14) 2082/04/25

   Training Center ले Student Registration Fee Rs. 2,500 Cash मा प्राप्त भयो।

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   15) 2082/04/26

    Rastriya Bajinya Bank मार्फत Sagar Traders वाट 30000 प्राप्त भयो।

            16. Cash                                  550000/-

           नोट:- यो Voucher ma Entry गर्दा जहिले पनि  बैंक र cash Dr. हुन्छ।

    जति बैंक छन् सबै एउटै Group:

✔ Ledger: NMB Bank

✔ Ledger: NIC Asia Bank

✔ Ledger: Bank of Kathmandu

✔ Ledger: Nabil Bank

➤ Group: Bank Accounts

 Customer (Debtors) Ledger Group

सर्वसाधारण customer बाट amount receive भयो भने:

✔ Ram Traders

✔ Sita Oil Store

✔ Global Store

✔ Khusi Traders

✔ Hari Dai Suppliers

✔ Digital Traders

➤ Group: Sundry Debtors

Income Ledger Groups

A) Bank Interest

✔ Ledger: Interest Received
➤ Group: Indirect Incomes

Owner / Capital Related / Loan

✔ Ledger: Ram Sharma
➤ Group: Capital Account

✔ Ledger: Shyam Sundar Sharma
➤ Group: Loans (Lability)

✔ Ledger: Punam Chaudhary
➤ Group: Loans (Lability)

Advance Receipt Ledger

Customer ले order को advance दियो भने:

• Ledger Name: Customer Advance (Bishal Electronics)

• Under: Current Liabilities

Registration Fee (Training Center Income)

✔ Ledger: Registration Fee
➤ Group: Direct Incomes
(कहिलेकाहीँ संस्थाले Indirect Income मा पनि राख्छ)