Page 312 - Account 10

Prepare statement of the expenditure for the month of Magh, 2065 showing
the following information:
i. Expenditure upto Magh Rs. 2,41,000
ii. Balance Budget Rs. 2,44,000
iii. Bank Balance Rs. 9,000
iv. Revolving fund release Rs. 2,55,000
v. Net expenditure Rs. 2,26,000

15. Following are the details of expenditure relating to District Irrigation Office,
Chitwan: 2066(R)
Budget Annual Expenditure up Expenditure
Head No. Budget Heads appropriation Rs. to Bhadra Rs. of Ashoj Rs.
21111 Salary 2,50,000 40,000 30,000
21113 Dearness Allowance 50,000 20,000 6,000
22211 Fuel 60,000 12,000 5,000
22311 Office expenses 25,000 10,000 4,000
22612 Travelling Expenses 15,000 2,000 1,500
29311 Furniture & Fixtures 50,000 10,000 4,000
Total 4,50,000 94,000 50,500
Additional information:
Revolving fund balance is Rs. 65,000.
Advance of Rs. 5,000 remains unclear.
Petty cash fund balance is Rs. 2,500.
Prepare statement of the expenditure for the month of Ashwin showing the
following :
i. Expenditure up to the month of Ashwin Rs. 1,44,500
ii. Balance budget Rs. 3,05,500
iii. Total budget release Rs. 1,59,000
iv. Bank balance Rs. 12,000
v. Net expenditure Rs. 1,39,500
16. Prepare the statement of expenditure for the month of Chaitra, 2065 from the
following particulars. 2065(S)
Budget Annual Expenditure Expenditure
Head No. Budget Heads appropriation Rs. upto Falgun of Chaitra Rs.
21111 Salaries 30,00,000/- 20,00,000/- 3,00,000/-
21121 Uniform 90,000/- 62,000/- 5,000/-
22311 Office expenses 25,000/- 14,000/- 3,000/-
22313 Books and materials 1,20,000/- 80,000/- 10,000/-
29311 Furniture & Fixtures 48,000/- 24,000/- 6,000/-
29511 Machinery equipment 35,000/- 20,000/- 4,000/-
Total 33,18,000/- 22,00,000/- 3,28,000/-
Additional information:
Revolving fund balance Rs. 5,00,000/-.
Machinery & equipment advance Rs. 6,000/- is not cleared.
Petty cash fund established Rs. 5,000/-.

312 Aakar’s Office Practice and Accountancy - 10 Monthly Statement 313