Page 300 - Account 10
P. 300
Additional Information:
1. Petty Cash Fund, balance at the end ofAshwin, 2075 was Rs. 500.
2. Bank Balance Rs. 1,15,000.
3. Amount received on Revolving Fund to date Rs. 4,80,500.
Solution:
Government of Nepal AGF No. 13
........... Office/Dept./Ministry
Statement of Expenditure
For the month of Ashwin, 2075
Expenditure Release till B.E. Annual Expenditure Balance of
of the month to the end Head Budget Heads Appropriation upto the end Budget upto
of Ashwin of Ashwin No. of Budgets of Ashwin the end of
(Rs.) (Rs.) (Rs.) (Rs.) Ashwin (Rs.)
37,000 85,000 21111 Salary 5,20,000 1,22,000 3,98,000
2,500 10,000 21112 Local Allowance 50,000 12,500 37,500
5,000 8,000 22112 Communication Charge 60,000 13,000 47,000
6,000 40,000 22121 House Rent 2,00,000 46,000 1,54,000
3,000 6,000 22211 Fuel 35,000 9,000 26,000
4,000 25,000 22311 Office Materials 1,00,000 29,000 71,000
7,000 16,000 22312 Feeding Materials 1,00,000 23,000 77,000
1,000 2,000 22313 Books & Magazines 20,000 3,000 17,000
(Adv) 5,000 11,000 22612 Travelling Expenses 75,000 16,000 59,000
4,000 7,000 22911 Contingency Expenses 50,000 11,000 39,000
12,000 50,000 29311 Furniture & Fixtures 1,20,000 62,000 58,000
3,500 15,000 29611 Public Construction 70,000 18,500 51,500
90,000 2,75,000 Total 14,00,000 3,65,000 10,35,000
2,05,500 Revolving fund balance – – –
90,000 4,80,500 Total Revolving Fund Release 14,00,000 3,65,000 10,35,000
Position of Fund
As on the end of Ashwin, 2075
Total Release upto the end of Ashwin, 4,80,500 Bank Balance 1,15,000
Total Expenditure upto the end of Ashwin, 3,65,000 Cash Balance 500
1,15,500 1,15,500
Unclear Advance: (5,000) Loan Payable (-) ..................
Loan Receivable ..................
1,15,000
Actual Expenditure (3,65,000–5,000) = 3,60,000
(Net of uncleared advance)
Submitted by: ...................... Position ................................ Date: ...............................
Approved by: ....................... Position ............................ Date: ..................................
300 Aakar’s Office Practice and Accountancy - 10 Monthly Statement 301
