Page 307 - Account 10

3. The followings are the details of expenditure related with District
Development Office, Kaski.
B.H. Annual Release upto Balance of
No. Expenditure Head Appropriation Rs. Magh Rs. Budget Rs.
21111 Salaries 150,000 80,000 50,000
22111 Water and Electricity 25,000 10,000 10,000
22211 Fuel 40,000 10,000 15,000
22311 Office Expenses 20,000 5,000 10,000
29111 Purchase of Land 1,00,000 80,000 10,000
29611 Public Construction 80,000 30,000 40,000
Total 4,15,000 2,15,000 1,35,000
Additional Information:
Cash balance Rs. 3,000.
Advance for Public Construction of Rs. 11,000 is not cleared.
Total imprest fund received Rs. 3,05,000.
Unpaid loan from other office is Rs.2,200.
Required:
Prepare the Statement of Expenditure for the month of Magh, 2074 showing
the following.
a. Expenditure of Magh b. Expenditure upto Magh
c. Revolving fund balance d. Net expenditure e. Bank balance
Ans: a) Rs. 65,000 b) Rs. 2,80, 000 c) Rs. 90,000 d) Rs. 2, 69, 000 e) Rs. 19,800
4. The followings are the details of the expenditure related with the District
Administration Office, Jumla.
B.H. Budget Heads Annual Expenditure of Balance of
No. Appropriation Rs. Bhadra Rs. Budget Rs.
21111 Salaries 25,00,000 1,72,000 22,00,000
21112 Local Allowance 1,00,000 16,000 75,000
21123 Medical Allowance 15,000 0 11,500
22311 Travelling Expenses 50,000 14,000 10,000
22711 Miscellaneous Expenses 20,000 2,000 10,000
29411 Vehicle 12,80,000 80,000 0
Total 39,65,000 2,84,000 23,06,500
Additional Information:
Revolving fund balance was Rs. 3,80,000.
In the advance account column of Bank Cash Book, Rs. 2,000 was shown in the
advance given column and Rs.1,300 was shown in the advance cleared column.
Bank balance Rs. 95,000.
Security deposit amounting to Rs. 9,000 received from a contractor for supply of
vehicles is not yet refunded.
Required:
Statement of the Expenditures for the month of Ashwin, 2074 showing the following.
a. Expenditure upto Bhadra b. Budget release upto Bhadra
c. Total revolving fund d. Net expenditure e. Cash balance
Ans: a) Rs.16,58,500 b) Rs.13,74,500 c) Rs.17,54,500 d) Rs.16,57,800 e) Rs.10,000

306 Aakar’s Office Practice and Accountancy - 10 Monthly Statement 307