Page 271 - Account 10

22. Why is bank cash book prepared ? Mention its four importance.
2069(R)/2066(R)
23. Mention any two causes of preparing bank cash book in Government Office and
explain cash account and advance account. 2065(S)
24. Write the name of forms which are made provision under A.G.F. No. 5
and 8. 2065(R)
25. Which accounts are prepares for what purpose in bank cash book. 2068 (R)
26. What are the purposes of different account using bank cash book. 2068 (S)

NUMERICAL PROBLEMS

1. Prepare Journal Voucher and post them into the Bank Cash Book, for the
following transactions of District Administration Office, Kaski.
a. On 2076-4-4, received a bank order letter of Rs. 5,00,000 as the revolving
fund after deducting Rs. 500 as bank charges.
b. On 2076-4-10, a total of Rs. 85,000 was advanced to Officer Shyam Sharma
comprising Rs. 3,000 for TADA and Rs. 82,000 for furniture by cheque no.
0079.
c. On 2076-4-14, Petty Cash Fund was created after handing over a cheque
no. 0080 of Rs. 500 to Cashier Krishna Sharma.
d. On 2076-4-25, advance given to Officer Mr. Shyam Sharma above was
cleared on basis of the bill for purchase of furniture of Rs. 75,000 and TADA
bill for Rs. 3,000 produced and submitted by him along with the return of
the surplus cash. The cash, so returned, was deposited in the bank on the
same day.
e. On 2076-4-28, out of the salary of Rs. 60,000 (exclusive of addition to
provident fund) for the month of Shrawan, balance was distributed after
deducting Rs. 12,000, Rs. 3,000 and Rs. 2,000 respectively for provident
fund, income tax and Tejarath loan by cheque No.0082. Deducted amounts
were deposited into the concerned accounts on the same day by cheque
No.0083 and 0084 respectively.
f. On 2076-4-30, reimbursement Petty Cash Fund through cheque no. 0085,
for expenses made on telegram Rs. 50 and on wages of repairs Rs. 150.
Ans: Bank Balance: 3,54,800,
Budget expenses Rs. 1,44,700 ,
Mis. Dr. 17,500, Cr. 5,17,000
2. Prepare the Bank Cash Book, for the following transactions of District
Administration Office, Kailali.
a. On 2076-5-1, the bank balance as revealed by Bank Cash Book at the end of
the last month was Rs. 34,500.
b. On 2076-5-3, Budget release and bank order for Rs. 2,00,000 has been
received as per the expenditure report of the last month.

270 Aakar’s Office Practice and Accountancy - 10 Bank Cash Book 271