أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
Journal voucher is also called 'goswora voucher' in Nepal. Journal voucher is a primary and most important record of financial transaction in new accounting system. It is a kind of voucher, which is used for recording financial transactions of the government in regular order of dates. It is a book of original entry, because every financial transaction of the government is recorded first of all in this journal voucher. Therefore it is also called as the book of original retry. It is based on the principle of double entry system of book keeping i.e. every transaction has two aspects one debit and another credit. The audit general has prescribed the form of journal voucher format as designed by AGF No.10, which is maintained by both central and operating level officers. Journal voucher is the basis for recording transaction in ledger accounts.
