Page 267 - Account 10

Trial Balance of Bank Cash Book

S.N. Particulars L.F. Dr. Amount Cr. Amount
1. Bank A/c - 1,59,040
2. Budget Expenditure A/c 1,67,540 9,000
3. Advance Expenditure A/c - 9,000
4. Miscellaneous A/c 15,600 15,100
Total 1,83,140 1,92.140
The difference of Trial Balance is 9,000. And the difference of the Advance Expenditure
A/c columns is also 9,000. (Cr. Excess)

Illustration - 2
Prepare Bank Cash Book of District Administration Office, Gulmi from the following
transactions of the month of Bhadra, 2075.
4, Bank Cash Book showed a balance at bank Rs. 21,200.
4, received bank order letter of Rs. 3,50,000 including budget release for the expenses
of Shrawan of Rs. 2,25,000 and additional revolving fund of Rs. 1,25,000.
8, issued cheque no. 001 of Rs. 6,000 to Mr. Shakya for official tour in advance.
11, machinery purchase advance of Rs. 45,000 to Mr. Suresh Poudel has been cleared
against a bill for machinery of Rs. 43,000 and bank deposit voucher for Rs. 2,000.
14, issued cheque no. 002 for the purchase of stationery of Rs. 7,200.
16, issued cheque no. 003 of Rs. 6,500 for depositing the personnel fund amount deducted
from the staff salary of Shrawan.
20, issued cheque no. 004 for Rs. 80,000 to distribute Dashain allowance to the office staff.
30, out of total salary of Bhadra of Rs. 85,500 is distributed by deducting personnel
provident fund Rs. 14,000, provident fund loan Rs. 7,000 and Rs. 1,500 for income
tax by cheque no. 005.

Solution:
Government of Nepal AGF No. 10
District Administration Office, Gulmi
Journal Voucher
Code No. Particulars L.F. B. E. Head Dr. Amount Cr. Amount
075: Dr. Treasury Single Account (TSA) 3,50,000
ii. 5-4 Cr. Revolving Fund 1,25,000
Cr. Budget Release 2,25,000
(Being received a bank order for the budget
release and additional revolving fund)
iii. 5-8 Dr. Mr. Shakya Advance for
Travelling Expenses 22612 6,000
Cr. Treasury Single Account (TSA) 6,000
(Being advance given to Mr. Shakya for
official tour)

266 Aakar’s Office Practice and Accountancy - 10 Bank Cash Book 267