Goswara Voucher 1.0

Goswara Voucher is the form in which first record of any transaction is made in the government office. It record the income and expenses of government offices. 

It’s AGF No. 10
It is used both in operating and central levels.

Points to be noted while preparing journal voucher (Goswara Voucher)a)Dr. (debit) and Cr. (credit) words should be written before the name of account.
b)The term budget expenditure (B.E.) is written before the real expenditure.
c)B.E. should not be used for advanced transaction.
d)Narration should be written inside the bracket.
e)L.F. column remains blank in numerical practice.
f)A separate voucher should be prepared for each transaction.
g)Amount of debit and credit must be equal.

Types of journal Voucher

Based on the basis of Nature of transactions journal voucher is classified as:

1)Journal Voucher for Budget Expenditure/General Journal Voucher
2)Journal Voucher for Advanced Transactions
3)Journal Voucher for Miscellaneous transactions
4)Journal Voucher for Annual Closing of account