Page 229 - Account 10

b. When the amount of budget release order is less than the bank order,
Dr. Treasury Single Account (TSA) (equals to bank order letter)
Cr. Revolving Fund (difference amount)
Cr. Budget Release (equals to budget release order letter)
(Being budget release and bank order received)

On 2075-5-3, District Forest Office, Palpa, received an intimation of the bank order
of Rs. 200,000 and budget release order of Rs. 150,000 as the reimbursement of the
expenditure of previous month, through the Office of the Treasury and Comptroller.
Solution:

Code No. Particulars L.F. B. H. No. Debit Credit
Dr. Treasury Single Account (TSA) 2,00,000
Cr. Revolving Fund 50,000
Cr. Budget Release 1,50,000
(Being bank order and budget release order
received and the excess money transferred
to the revolving fund)
2,00,000 2,00,000
c. When the amount of budget release order is more than the bank order,
Dr. Treasury Single Account (TSA)(equals to bank order letter)
Dr. Revolving Fund (difference amount)
Cr. Budget Release (equals to budget release order letter)
(Being budget release and bank order received.)

On 2075-5-3, District Forest Office, Jhapa, received the bank order of Rs. 200,000 and
budget release order of Rs. 2,50,000 as the reimbursement of the expenditure of previous
month, through the Office of the Treasury and Comptroller.
Solution:

Code No. Particulars L.F. B. H. No. Debit Credit
Dr. Treasury Single Account (TSA) 2,00,000
Dr. Revolving Fund 50,000
Cr. Budget Release 2,50,000
(Being bank order and budget release order
received and the excess money transferred
to the revolving fund)
2,50,000 2,50,000

d. When the budget release received in terms of Goods/Commodities
Sometime, the operating level office received the budget in terms of goods and
commodities. For those conditions;

228 Aakar’s Office Practice and Accountancy - 10 Journal Voucher 229