Page 308 - Account 10

5. The following are the details of expenditure relating to District Administration
Office, Kathmandu.

Expenditure Expenditure
B.H. Budget Heads Annual upto Bhadra upto Ashwin
No. Appropriation Rs.
Rs. Rs.
21111 Salaries 2,50,000 50,000 75,000
21122 Food 18,000 3,000 3,500
22121 House Rent 26,000 5,000 6,400
22311 Office Expenses 20,000 5,000 8,000
22313 Book & materials 20,000 5,000 6,000
29311 Furniture & Fixtures 50,000 20,000 27,000
Total 3,84,000 88,000 1,25,900
Additional Information:
Revolving fund balance is Rs 58,000.
Advance for furniture of Rs. 7,000 is not cleared.
Bank balance is Rs. 18,500.
Required:
Prepare the Statement of Expenditure for the month of Ashwin, 2071 showing
the following.
a. Expenditure of Ashwin b. Total Revolving Fund release
c. Balance of budget d. Net expenditure
e. Cash balance
Ans: a) Rs.37,900 b) Rs.1,46,000
c) Rs.2,58,100 d) Rs.1,18,900 e) Rs.1,600
6. Following are the statements of revenues and expenditures of Agriculture
Office, Illam for the month of Magh, 2074. Prepare a Statement of
Expenditure :
B.E. Budget Heads Annual Expenditure Expenditure
No. Appropriation upto Poush of Magh
21111 Salary 36,00,000 18,00,000 3,00,000
21112 Local Allowance 6,00,000 3,00,000 50,000
22122 Other Rent 18,000 9,000 1,500
22211 Fuel 40,000 20,000 2,000
22212 Repairs & Maintenance 12,000 6,000 1,000
22311 Office Expenses 2,40,000 1,20,000 20,000
22612 Travelling Expenses 4,80,000 2,40,000 40,000
22911 Contingency 1,00,000 50,000 8,000
29221 Public Construction 2,00,000 50,000 25,000
29311 Furniture & Fixtures 60,000 50,000 5,000
29411 Vehicle 70,000 35,000 5,000
Total 54,20,000 26,80,000 4,57,500

308 Aakar’s Office Practice and Accountancy - 10 Monthly Statement 309