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📘 Kharidar syllabus: Paper III, Section B, Unit 2.4 · Open the full Kharidar course
Government offices keep accounts in forms approved by the Auditor General, called म.ले.प. फारम (महालेखा परीक्षक forms). Unit 2.4 asks what each main record is and why it is used. The form numbers below follow the FCGO’s published म.ले.प. form list; check the latest list before your exam, as numbers can be revised.
1. Form series
| Series | Area |
|---|---|
| 100 | Revenue (राजस्व) |
| 200 | Expenditure (खर्च) |
| 300 | Budget |
| 400 | Stores and assets (जिन्सी तथा सम्पत्ति) |
| 600 | Deposit (धरौटी) |
| 800 | Audit and beruju |
| 900 | Internal control |
2. Main records
| Record | Form (expenditure / revenue) | Meaning and use |
|---|---|---|
| गोश्वारा भौचर (journal voucher) | 203 / 103 | The first record of every transaction using double entry (debit and credit). All other books are posted from it. |
| बजेट हिसाब / बजेट खाता (budget sheet) | 208 | Register for each budget head showing budget allocated, released, spent and remaining. |
| बैंक नगदी किताब (bank cash book) | 209 / 108 | Records all receipts and payments through bank and cash with the running balance. |
| खर्चको फाँटबारी (statement of expenditure) | 210 | Periodic statement of spending by budget head, sent to the treasury office. |
| मास्केबारी (monthly statement) | 211 (outstanding advances) | A monthly summary, e.g. of advances (पेश्की) not yet settled. |
| बैंक हिसाब मिलान विवरण (bank reconciliation) | 212 / 109 | Matches the office cash book balance with the bank statement and explains differences. |
| आर्थिक विवरण (financial statement) | 213 (by budget head) | Annual statement of budget and expenditure for the year. |
3. How they connect
- A transaction happens → it is first entered in the goshwara voucher.
- From the voucher, entries go to the bank cash book and the budget sheet.
- At month end, the fantbari and maskebari are prepared.
- The cash book is checked against the bank statement through bank reconciliation.
- At year end, the financial statement is prepared and the accounts are audited.
4. Why bank reconciliation is needed
- Cheques issued but not yet presented to the bank.
- Deposits recorded in the office but not yet credited by the bank.
- Bank charges or errors.
- It helps find mistakes and prevents misuse of funds.
5. Worked example: one payment through all the records
The figures are an example only. Suppose an office buys stationery worth Rs 10,000 and pays by cheque from its bank account.
| Step | Record | What is written |
|---|---|---|
| 1 | Goshwara voucher | Debit: the stationery expenditure head, Rs 10,000. Credit: bank, Rs 10,000. The bill and approval are attached. |
| 2 | Bank cash book | Payment of Rs 10,000 on the bank side, with the cheque number; the bank balance goes down. |
| 3 | Budget sheet | Rs 10,000 added to “spent” under that budget head; the remaining budget goes down by the same amount. |
| 4 | Fantbari (month end) | The Rs 10,000 appears in the month’s statement of expenditure by budget head. |
| 5 | Bank reconciliation | If the supplier has not yet cashed the cheque, the bank balance will be Rs 10,000 higher than the cash book. This difference is explained in the reconciliation. |
| 6 | Store record | The stationery is entered in the store (jinsi) records when received. |
This one example shows the whole chain asked in Unit 2.4: the voucher comes first, and every other book is posted from it.
6. Debit and credit in simple words
- Double entry means every transaction is recorded twice: once as a debit and once as a credit, for the same amount.
- When the office spends, the expenditure head is debited and the bank or cash is credited.
- When the office receives money, such as revenue, the bank or cash is debited and the revenue head is credited.
- Total debits always equal total credits. If they do not match, there is a mistake to find.
7. Common mistakes that lead to beruju
- Paying without a proper voucher, bill or approval attached.
- Charging spending to the wrong budget head.
- Not settling advances (पेश्की) on time, so they pile up in the maskebari.
- Skipping the monthly bank reconciliation, so errors or misuse are found late.
- Not entering purchased goods in the store records.
8. How this topic is asked in the exam
- Objective: what a goshwara voucher is, what the 200 series of forms covers, and what maskebari or fantbari means.
- Short answer: “Why is bank reconciliation needed?” or “Write the use of the bank cash book.”
- Practical: “Show how a payment is recorded in government accounts.” Follow the steps in section 5, name each record and its purpose, and mention double entry.
📌 Key points to remember
- म.ले.प. forms are approved by the Auditor General.
- Goshwara voucher (203/103) is the first record of every transaction.
- Bank cash book (209/108) shows receipts, payments and balance.
- Budget sheet (208): allocation, release, spending, balance by budget head.
- Fantbari (210) = statement of expenditure; maskebari (211) = monthly summary (e.g. advances).
- Bank reconciliation (212/109) matches cash book and bank statement.
📝 Quiz
Test yourself: Goshwara Voucher, Bank Cash Book, Budget Sheet, Maskebari, Fantbari, Bank Reconciliation and Financial Statements
15 questions on Form series, How they connect and Why bank reconciliation is needed.
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