Page 289 - Account 10

b. On 2075-4-7, Rs. 12,000 was given to Khardar Pramod Gurung as advance
for purchasing books and directories.
c. On 2075-4-12, issued a cheque of Rs. 10,000 against the purchase of uniform
to the security guard and office drivers.
d. On 2075-4-16, issued a cheque of Rs. 500 to Sanu Thapa, the Assistant
Cashier for the creation of Petty Cash Fund.
e. On 2075-4-20, an advance of Rs. 20,000 was given to the Accountant
Ramesh Shah for purchasing office furniture.
f. On 2075-4-21, the basis of the bill of Rs. 10,000 for the books and directories
purchased for the office along with the bank receipt of surplus money, the
clearance was given to Khardar Pramod Gurung.
g. On 2075-4-28, out of the total Salary of Rs. 33,000 for the month, as per the
payroll, balance was distributed through cheque deducting Rs. 6,000 for
provident fund, Rs. 1,500 for tejarath loan and Rs. 500 of income tax. The
deducted amounts were deposited into the respective accounts on the next day.
h. On 075-4-31, the notice regarding the following appropriation, approved
for the current fiscal year, was received:
Annual Appropriation
Budget Head No. Budget Head
Approved
21111 Salary 4,45,000
21112 Local Allowance 12,000
21121 Uniform 30,000
22111 Water and Electricity 18,000
22112 Communication Charges 30,000
22211 Fuel 5,000
22311 Office Expenses 40,000
22313 Books & Materials Expenses 90,000
22612 Travelling Expenses 20,000
29311 Furniture & Fixtures 60,000
29411 Vehicle 1,50,000
Total: 9,00,000
Hints: The deductions from the salary are not posted in the budget sheet as they are not
related to any head of expenditure, but they are already included in 21111 salary
while posting the gross total amount in salary.

20. The following information and transactions are given of District
Administration Office, Kaski.
Budget Budget Heads Annual Expenditure of
Head No. Appropriation (Rs.) Shrawan (Rs.)
21111 Salary 8,52,000 66,000
21112 Local Allowance 36,000 6,000
22212 Repairs and Maintenance 24,000 2,000
22521 Production Materials & Services 60,000 10,000
22911 Contingencies Expenses 60,000 5,000
29411 Vehicle 70,000 15,000

288 Aakar’s Office Practice and Accountancy - 10 Budget Sheet 289