Page 314 - Account 10

Show the followings:
i. Expenditure up to Ashoj ii. Balance of budget
iii. Cash balance iv. Total budget release up to Ashoj
v. Net expenditure excluding advance
Ans i. Rs. 1,25,900, ii. Rs. 2,58,100, iii. Rs. 1,600, iv. Rs.1,46,000, v. Rs. 1,20,900
19. Prepare statement of expenditure for the month of Kartik, 2067 showing the
following information. 2068(S)
i. Expenditure upto Kartik ii. Total fund release
iii. Bank balance iv. Net expenditure v. Budget balance

Following are the details of expenses on District Agriculture Development
Office, Rautahat.
Expenditure Expenditure
Budget Budget Heads Annual up to Ashoj of Kartik
No Appropriation
(Rs.) (Rs.)
21111 Salary 1,80,000 45,000 15,000
21121 Local Allowance 24,000 6,000 2,000
22311 Office Expenses 12,000 4,000 1,000
22521 Production Materials and Services 8,000 3,000 1,000
22711 Miscellaneous Expenses 10,000 4,000 2,000
29511 Machinery and Equipment 6,000 2,000 500
Total 2,40,000 64,000 21,500
Additional Information:
a. Revolving fund balance Rs. 50,000.
b. Uncleared production materials and services advance Rs. 5,000.
c. Petty cash established with Rs. 2,000.
Ans: i. Rs. 85,500, ii. 1,14,000, iii. Rs. 26,500, iv. Rs.80,500, v. Rs. 1,54,500
20. Prepare statement of expenditure of District Forest Office, Nuwakot for the
month of Mangsir, 2074 from the following particulars. 2074(R)
Budget Budget Heads Annual Expenditure Expenditure of
No Appropriation upto Kartik (Rs.) Mangsir (Rs.)
21111 Salary 7,00,000 2,00,000 50,000
22112 Allowance 80,000 25,000 6,000
22121 House Rent 60,000 20,000 5,000
22531 Medicine 25,000 8,000 2,000
29311 Furniture 70,000 22,000 4,000
29511 Machinery 35,000 13,000 3,000
Total 9,70,000 2,88,000 70,000
Additional Information:
a. Total revolving fund balance Rs. 4,13,000.
b. Uncleared advance Rs. 2,000.
c. Bank Balance Rs. 51,000.

314 Aakar’s Office Practice and Accountancy - 10 Monthly Statement 315