Page 272 - Account 10

c. On 2076-5-13, cheque no. 0025 for Rs. 50,000 was issued against purchase
of computer for official use.
d. On 2076-5-25, house rent of Rs. 5000 to house owner Mr. Shiva Sharma was
paid through cheque no. 0030.
e. On 2076-5-28, out of the total salary of 17,600 (inclusive of the additions to
provident fund) deducted for provident fund Rs. 3,200, income tax Rs. 100,
and the balance distributed through cheque no. 0031.
f. On 2076-5-30, the above deductions were deposited into the concerned
accounts through cheque no. 00035 and 00036 respectively.
Ans: Bank Balance: 1,61,900, B.E. Dr. 72,600,
Mis. A/c Dr. 3,300, Cr. 2,03,300

3. Make posting of the following transactions into the Bank Cash Book (A.G.F.
No. 5) of District Administration Office, Chitwan for the month of Shrawan,
2075.
a. On 2075/4/2, received Rs. 10,00,000 from the Office of Treasury and
Account Comptroller as initial revolving fund.
b. On 2075/4/6, provided Rs. 1,20,000 as advance to accountant Mr. Bal
Krishna Sharma for buying motorbike through cheque no. 001.
c. On 2075/04/16, amount paid to Kharidar Roshan Baniya for the
establishment of petty cash fund Rs. 4,000 through cheque no. 002.
d. On 2075/4/17, Gandaki Pustak Pasal was paid Rs. 32,500 for copy, pen
and files purchase through cheque no. 003.
e. On 2075/4/19, accountant Mr. Bal Krishna Sharma submitted goods and a
bill of Rs. 1,35,000 and cleared his advance by cheque no. 004.
f. On 2075/4/30, reimbursed the following expenses made from the petty
cash fund through cheque no. 005.
Telephone Expenses Rs.260, Tea Expenses Rs. 150, Repair Rs.250
Ans: Bank Balance: 8,27,840, B.E. Dr. 1,68,160,
Mis. A/c Dr. 4,000, Cr. 10,00,000

4. Make posting of the following transactions into the Bank Cash Book (AGF No.
5) of District Administration Office, Kathmandu for the month of Shrawan,
2074.
a. On 2074/4/2, received 1/6 of the previous year’s total expenditure of Rs.
36,00,000 from the Office of Treasury and Account Comptroller as imprest
fund.
b. On 2074/4/5, provided Rs. 20,000 as advance to store keeper Mr. Krishna
Hamal for buying computer for office use through cheque no. 06301.
c. On 2074/4/12, paid Rs. 15,000 for telephone charge through cheque no.
06302.
d. On 2074/4/15, paid Rs. 5,000 for stationery through cheque no. 06303.

272 Aakar’s Office Practice and Accountancy - 10 Bank Cash Book 273