Page 315 - Account 10

Show the followings:
i. Expenditure upto Mangsir ii. Revolving fund balance
iii. Budget balance iv. Cash balance
v. Net expenditure excluding advance
Ans: i. Rs. 3,58,000, ii. 1,25,000, iii. Rs. 6,12,000, iv. Rs.4,000, v. Rs. 3,56,000

21. Prepare statement of expenditure of District Education Office, Kaski for the
month of Falgun, 2072 from the following particulars. 2073(R)

Budget Budget Heads Annual Expenditure Expenditure of
No Appropriation (Rs.) upto Magh (Rs.) Falgun (Rs.)
21111 Salary 8,00,000 4,00,000 60,000
22121 House Rent 3,00,000 1,70,000 25,000
22314 Fuel 2,00,000 80,000 12,000
27312 Gratuity 1,00,000 60,000 –
29411 Vehicle 4,00,000 2,00,000 30,000
29511 Machinery 50,000 20,000 3,000
Total 18,50,000 9,30,000 1,30,000
Additional Information:
a. Total revolving fund Rs. 12,00,000.
b. Bank Balance Rs. 1,37,000.
c. Uncleared advance Rs. 5,000.
Show the followings from statement of expenditure:
i. Total budget release upto Falgun ii. Total expenditure upto Falgun

iii. Revolving fund balance iv. Net expenditure
v. Cash in hand
Ans: i. Rs. 9,30,000, ii. 10,30,000, iii. Rs. 2,70,000, iv. Rs. 10,25,000, v. Rs. 3,000

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