Page 293 - Account 10

11 Monthly
Unit
Statement

CDC Syllabus 7 Periods Bank Reconciliation

11.1 Introduction and types
11.2 Use/practise of statement of Difference - Rs. 2600
expenditure ??? ??? Bank
Cash Book Balance – Bank Statement Balance
Rs. 15,000 Rs. 17,600
Learning
Objectives

After studying this unit, students will
be able to :

define monthly statement,
write the objectives and importances of
monthly statement,
write and define types of monthly
statement,
solve the practical problems of
statement and expenditure.

AGF No. 13
Government of Nepal
Office/Department/Ministry
Statement of Expenditure
For the month of Chaitra, 2074
Expenditure of the Release upto the end Budget Budget Annual Appropriation Expenditure upto the Balance Budget
month of Chaitra of Chaitra Head No. Heads end of Chaitra
60,000 540,000 21111 Salary 7,90,000 6,00,000 1,90,000
7,000 30,000 21123 Medical Allowance 50,000 37,000 13,000
1,000 14,000 22111 Water and Electricity 20,000 15,000 5,000
3,000 16,000 22112 Communication Charges 24,000 19,000 5,000
5,500 44,000 22121 Rent 72,000 49,500 22,500
3,000 12,000 22211 Fuel 18,000 15,000 3,000
6,000 28,000 22311 Office Expenses 45,000 34,000 11,000
- 5,000 22711 Miscellaneous Expenses 5,000 5,000 -
- 1,50,000 29111 Purchase of Land 1,80,000 1,50,000 30,000
1,00,000 3,00,000 29221 Building Construction 4,50,000 4,00,000 50,000
2,00,000 - 29411 Vehicle 2,00,000 2,00,000 -
12,000 88,000 29511 Machineries and Equipments 1,30,000 1,00,000 30,000
3,97,500 12,27,000 19,84,000 16,24,500 3,59,500
- 5,23,000 Revolving fund balance
3,97,500 17,50,000 _ Total 19,84,000 16,24,500 3,59,500
Position of Fund
As at the end of Chaitra, 2074
Total Release upto the end of Chaitra 17,50,000 Bank Balance 94,200
Total Expenditure upto the end of Chaitra 16,24,500 Cash Balance 1.300
1,25,500 1,15,500
Unclear Advance (2,00,000) Loan Payable(-) Nil
Actual Expenditure 14,24,500 Loan Receivable (+) 10.000
1,25,500
Submitted by: Position Date: .................................
Aakar’s Office Practice and Accountancy - 10
Budget Sheet
Position
Date: .................................
Approved by:
292 Aakar’s Office Practice and Accountancy - 10 Monthly Statement 293
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