1. Give the meaning of journal.
Ans:-Jouranl voucher is the primary record of financial transactions. Every financial transaction of government offices is first recorded in a journal voucher using the principle of double entry system of accounting.
2. What is General journal voucher?
Ans:-The voucher which is prepared to record the payment of expenditure after purchase of office material and services are known as general journal voucher. It is very simple and common.
3. What is advance journal voucher?
Ans:-The voucher which is prepared to record the payment of advance and clearance of advance given to any person or party is called advance journal voucher.
4. Define advance clearance journal voucher.
Ans:-The journal voucher which should be prepared for clearance of advance given to any person or party is called advance clearance journal voucher.
5. What is miscellaneous journal voucher?
Ans:-Those financial transactions, which are neither belonging to budget expenditures nor to advance transactions are considered as miscellaneous transactions. They are recorded in the miscellaneous journal voucher.
6. Write the meaning of budget transfer.
Ans:-Budget transfer is the process of transferring budget from one head to another with the approval of concerned authority. Budget transfer may be of two types i.e. inter head budget transfer and inter office budget transfer.