Page 273 - Account 10

e. On 2074/4/16, store keeper Mr. Krishna Hamal submitted a bill of Rs.
15,000 and a bank voucher of Rs. 5,000 for clearance of computer advance.
f. On 2074/4/24, paid salary Rs. 50,000 to the staff through cheque no. 06304.
Ans: Bank Balance: 5,15,000, B.E. Dr. 85,000,
Mis. A/c Cr. 6,00,000
5. Make the posting of the following transactions into the Bank Cash Book
(AGF No. 5) of District Administration Office, Palpa for the month of Bhadra,
2074.
a. On 2074/05/01, bank balance Rs. 1,50,000.
b. On 2074/5/2, received a bank order of Rs. 3,50,000 and budget release
order of Rs. 2,55,000 for the actual expenditure of last month from the
Office of Treasury and Comptroller.
c. On 2074/5/5, Rs. 30,500 paid in advance to accountant Mr. Bhola Neupane
for the purchase of chair, table and rack through cheque no. 006.
d. On 2074/5/6, out of total staff salaries of Rs. 88,000 for the month of
Shrawan, Rs. 8,000 was deducted for Personnel Provident Fund, Rs.2,000
for Citizen Investment Fund and Rs. 500 for Income tax and the balance
was distributed by issuing cheque no 007.
e. On 2074/5/14, accountant Mr. Bhola Neupane submitted the goods and a
bill of Rs. 30,500 for clearance of advance.
f. On 2074/5/28, paid house rent for the month of Shrawan & Bhadra @ Rs.
5,000 per month to the house owner Nirmala Khanal.
Ans: Bank Balance: 3,82,000 B.E. Dr. 1,28,500,
Mis. A/c Cr. 3,60,500
6. Make posting of the following transactions into the Bank Cash Book (A.G.F.
No. 5) of District Administration Office, Kathmandu for the month of Ashwin,
2074.
a. On 2074/6/1, at the end of Bhadra, bank cash book showed debit balance
Rs. 10,50,000 and credit balance Rs. 6,40,000.
b. On 2074/6/5, Rs. 3,000 was given to store keeper Mr. Arjun Baruwal as an
advance for travelling expenses through cheque no. 008.
c. On 2074/6/16, issued cheque no. 009 of Rs. 5,000 for fuel for vehicle and
Rs. 10,000 for dress to the peon.
d. On 2074/6/18, paid Rs.15,000 for office materials through cheque no. 010.
e. On 2074/6/21, store keeper Mr. Arjun Baruwal submitted a bill of Rs.
2,000 and cash Rs. 1,000 for clearance of travelling expenses and advance
was cleared.
f. On 2074/6/30, paid Rs. 27,000 by cheque no. 011 as the salaries for the
month of Ashwin after deducting provident fund Rs. 12,000, income tax
Rs. 2,000 and salary advance of Yubraj Lamsal Rs. 3,000.
Ans: Bank Balance: 3,50,000, Cash A/c Dr. 1,000,
B.E. Dr. 76,000, Mis. A/c Cr. 17,000

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