Page 291 - Account 10

22. Prepare the Budget Sheet of District Police Office, Parbat from the information
and transactions given below.
Expenditures
B.H. No. Budget heads/Sub heads Annual budget
up to Ashwin Kartik
21111 Salary 4,00,000 2,02,000 30,000
21113 Dearness Allowance 1,00,000 50,000 5,000
21121 Uniform 3,00,000 1,25,000 11,000
22531 Medicine 1,20,000 20,000 30,000
22711 Miscellaneous Expenses 2,50,000 7,000 18,000
29411 Vehicle 3,20,000 1,05,000 2,00,200
Total 14,90,000 5,09,000 2,94,200
Additional Information :
On 2075/8/2, received bank order and budget release of expenditure of Kartik.
On 2075/8/10, Rs. 5,000 was given to office assistant Miss Pooja for purchasing
bicycle in advance by cheque no. 0011.
On 2075/8/22, paid Rs. 1,200 as expenditure of tea and snacks by cheque no. 0012.
On 2075/8/25, office assistant Miss Pooja submitted the bill of Rs. 6,000 for
purchasing bicycle and cleared her account by cheque no. 0013.
On 2075/8/30, reimbursed the following expenses made from the petty cash
fund through cheque no. 0014.
Telephone charges Rs.520, Wages Rs. 160, coffee expenses Rs. 70, Repair Rs. 150.

23. Prepare budget sheet from the following information of District Police Office,
Bara.
Annual Expenditure of
B.H, No. Budget Heads
Budget Rs. Bhadra (Rs)
21111 Salary 150,000 20,000
22122 Other Rent 25,000 5,000
22311 Office Expenses 5,000 1,000
22531 Medicine 8,000 1,000
22313 Books and Materials Expenses 2,000 500
29311 Furniture & Fixtures 70,000 25,000
29511 Machinery and Equipment 90,000 80,000
Total 3,50,000 1,32,500
a. Budget release order as well as bank order received for the expenses of
Bhadra on 2075-6-8.
b. A cheque of Rs. 1,81,000 was issued after deducting Rs.2,000 as provident
fund contribution for the distribution of salary on 2075-6-12.
c. Cheque of Rs. 150 was issued on 2075-6-16 for the reimbursement of the
following petty cash expenses.
Postage - Rs.70
Miscellaneous - Rs.30
Magazines - Rs.10
Printing - Rs.40

290 Aakar’s Office Practice and Accountancy - 10 Budget Sheet 291