Page 285 - Account 10

Illustration - 2
Post the following transactions into Budget Sheet of District Police Office, Bardiya.

Annual Budget Expenses of Expenses upto
Budget heads
(Rs) Marga (Rs.) Kartik (Rs.)
Salary 125000 10500 45000
Local Allowance 5000 350 1200
Water and Electricity 15000 1000 5000
Office Expenses 18000 2000 4000
House Rent 30000 4000 15000
Fuel 6000 500 2000
Furniture & Fixtures 9000 - 4000
Machinery and Equipments 30000 5650 -
2074 Poush 3, received budget release order and bank order for the actual expenditure of
Marga.
2074 Poush 10, an advance for other materials of Rs. 4,800 of S.O. Mr. Dahal has been cleared
after receiving bills for the same Rs. 5,000.
2074 Poush 18, additional revolving fund of Rs. 22,000 for purchasing machinery has been
received
2074 Poush 25, paid office rent by cheque for the month of Poush and Magh @ Rs. 1500p.m.

Government of Nepal AGF No. 8
District Police Office, Bardiya
Budget Sheet
For the month of Poush, 2074
Budget Head no. 21111 21112 22111 22121 22211 22311 29311 29511
Local Water & House Office Furniture & Machinery
Budget Heads Salary Fuel
Allowance electricity Rent expenses Fixtures equipment
Appropriation for the Current Fiscal Year 238000 125000 5000 15000 30000 6000 18000 9000 30000
Code
Date Particulars Total
No.
074
9-1 Budget released up to Marga 76200 45000 1200 5000 15000 2000 4000 4000 -
9-3 Budget release for the
reimbursement of expenses
of Marga 24000 10500 350 1000 4000 500 2000 - 5650
9-18 Additional revolving fund
release received for purchasing
machinery 22000
Total Rs. 122200 55500 1550 6000 19000 2500 6000 4000 5650
9-10 Clearance of to materials 5000 5000
advance of SO Mr. Dahal (4800) - - - (4800)
9-18 Machinery purchased 22000 22000
9-25 Paid of house rent of poush and
advance rent of Magh 3000 3000
Total expenditure for the
month of poush 25200 - - - 3000 - 200 - 22000
Total expenditure till the
month of Marga 100200 55500 1550 6000 19000 2500 6000 4000 5650
Total expenditure till the end
of Poush 125400 55500 1550 6000 22000 2500 6200 4000 27650
Note: Since the additional revolving fund Rs. 22,000 has not been spent till the date, it may or may not be posted.

284 Aakar’s Office Practice and Accountancy - 10 Budget Sheet 285