Page 282 - Account 10

20, Issued a cheque no. 05380 of Rs. 50,000 against a purchase of motorcycle for office
use.
23, Rs. 20,000 was paid to Nayab Subba, Baburam Karki as advance for purchasing office
furniture.
25, The information relating to the following annual appropriation and a bank order
for the short preliminary revolving fund release of Rs.1,00,000 was received as the
Annual Appropriation bill has been passed.
Budget Head Budget Head Annual Appropriation
No. Approved
21111 Salary 20,00,000
21112 Local Allowance 50,000
22111 Water and Electricity 50,000
22112 Communication charge 50,000

22121 House Rent 1,00,000
22211 Fuel 25,000
22311 Office Expenses 1,25,000
22612 Travelling Expenses 1,50,000
29311 Furniture & fixtures 1,50,000
29411 Vehicle 3,00,000
Total 30,00,000

28, On the basis of the TA/DA bill for Rs. 6,000 presented by Section Officer Ramji Sharma
on his return from Nepalgunj, clearance was given with necessary reimbursement
by cheque no. 005.
31, Out of the salary of Rs.1,40,000 (exclusive of additions to provident fund Rs. 10,000)
and allowance of Rs. 4,000 for the month of Shrawan, the balance is paid by cheque
after deducting Rs. 20,000 as provident fund, Rs.10,000 as personnel loan and
Rs. 2,000 for income tax.
Solution:
Journal Voucher

Code Particulars L.F. B. Head Dr. Amount Cr. Amount
No. No. (Rs.) (Rs.)
075- 4-5 Dr. Treasury Single Account (TSA) 4,00,000
Cr. Initial Revolving Fund 4,00,000
(Being preliminary revolving fund release received through
bank transfer)
075- 4-8 Dr. Petty Cash Fund 500
Cr. Treasury Single Account (TSA) 500
(Being Petty Cash Fund created under the responsibility of
Mr. Dhanapati, the Petty Cashier)

282 Aakar’s Office Practice and Accountancy - 10 Budget Sheet 283