K.l.

Dugar Group (Orient Paradise)

Vouching Report (From Shwran 2078 to Ashad 2079)

Subhash & Co.

Chartered Accountants
Maitidevi, Kathmandu
 K.L. Dugar (Orient Paradise)
Dilibazar, Kathmandu
Audit Report F.Y 2078/79 (From Shwran 2078 to Ashad 2079)

A. Table of Contents
B. Cash Voucher:......................................................................................................................................2
1) Different date in voucher and ledger:..............................................................................................2
C. JOURNAL VOUCHER.............................................................................................................................2
General Notes:........................................................................................................................................2
2) Different date in ledger and voucher:..............................................................................................3
 K.L. Dugar (Orient Paradise)
Dilibazar, Kathmandu
Audit Report F.Y 2078/79 (From Shwran 2078 to Ashad 2079)

B. Cash Voucher:
General Note:

 Cash voucher are not in chronological order.

 Cash payment, Cash receipt, Sales return and Purchase return are filed together in same file
which create difficulty in vouching.
 Many vouchers are not attached with supporting documents. For details:

Date Vr. No Acc Head Amount

CR/
7/21/2021 00001 Sundry debtors 141,833.00
8/17/2021 R/00002 Staff & Worker Advance 26,025.56
12/21/2021 R/00004 Staff & Worker Advance 33,974.44
8/31/2021 SR/00017 Cash sale return 10,192.00
7/3/2022 P/00119 Contra 320,000.00

1) Different date in voucher and ledger:

In following cases, date is different in ledger and voucher. For details:

Date(Voucher Date(Ledger
) ) Vr. No Acc Head Amount
OPT/ 17,476.8
10/29/2021 10/31/2021 00155 Cash Sale 8
OPT/ 13,989.7
12/16/2021 12/15/2021 00213 Cash Sale 0
OPT/ 13,341.0
4/16/2022 4/7/2022 00369 Cash Sale 0
OPT/ Telephone,fax 259.5
5/26/2022 4/26/2022 00099 exp 9
26,720.0
7/8/2022 7/11/2022 CP/00006 Sundry Debtors 0

C. JOURNAL VOUCHER
General Notes:
 Journal Vouchers are not in chronological order.
 Bank payment, Journal vouchers, Bank receipts are filed together in same file which create
difficulty in vouching.
 Vouchers are not attached with supporting document. Such as:
 K.L. Dugar (Orient Paradise)
Dilibazar, Kathmandu
Audit Report F.Y 2078/79 (From Shwran 2078 to Ashad 2079)

Date Vr. No Acc Head Amount

OPT/ 16,051.0
4/13/2022 CR0004 Sundry Debtors 0
12,000.0
3/16/2022 OPT/J00007 Bank Gurantee 0
19,431.0
12/28/2021 CR/00056 Sundry Debtors 0
2) Different date in ledger and voucher:
In following cases, date is different in ledger and voucher. For details:

Date(Vr) Date(Led) Vr. No Acc Head Amount

4/15/202 OPT/ 107,623.0
2 4/13/2022 CR00076 Sundry Debtors 0