Page 275 - Account 10

The deductions were deposited into the respective accounts by different
cheques no. 0126 on the same day.
Note: Expenses made through petty cash fund are not posted in bank cash
book.
Ans: Bank Balance: Rs. 1,93,000, Budget Expenditure Dr. Rs. 52,000
Miscellaneous Dr. Rs. 6,000, Cr. Rs. 2,06,000
9. The following is the trial balance of District Administration Office, Sunsari
as on 30 Poush, 2074.
th
SN Accounts Dr. Total Cr. Total
1. Cash A/c 40,000 40,000
2. Bank A/c 6,00,000 5,00,000
3. Budget Expenditure A/c 475000 -
4. Advance Expenditure A/c 50,000 30,000
5. Miscellaneous 25,000 6,00,000
Total 11,90,000 11,70,000
The following transactions were held during the month of Magh, 2074.
a. Payment made for the expenses of training to the office staff of Rs. 5,000 by
issuing a cheque no. 0235 on 2074-10-5.

b. An intimation of bank order has been received for Rs. 1,25,000 for the
expenditure made during the month of Poush on 2074-10-7.
c. Office rent of the months of Magh, Falgun and Chaitra paid by cheque @
Rs. 8,000 per month on 2074-10-16.
d. Salary paid to the staff Rs. 30,000 after deducting Rs. 2,000 for provident
fund, and Rs. 2,000 for citizen investment fund by cheque no. 0238 on
2074-10-28.
e. The deductions were deposited into the respective offices by separate
cheques on 2074-10-29.
f. Two cheques of Rs. 2,000 and Rs. 1,000 for telephone charges and
water charges respectively were issued to the concerned authorities on
2074-10-30.
Required: Bank Cash Book for the month of Magh, 2074.
Ans: Bank Balance: Rs. 1,63,000, Budget Expenditure Rs. 5,37,000,
Advance given Rs. 74,000 and cleared Rs. 30,000,
Miscellaneous Dr. Rs. 29,000 and Cr. 7,29,000

10. From the following information, prepare a bank cash book.
a. The balance as shown by the bank cash book till Jestha, 2075 were as
follows. Bank Dr. 1,00,000 Cr. 40,500.
b. Received bank order letter of Rs. 2,50,000 being expenditure of last month
as initial revolving fund.

274 Aakar’s Office Practice and Accountancy - 10 Bank Cash Book 275