Page 238 - Office Practice and Accounting 10

18. You are given the following transactions of a government office for the
month of Jestha.
Jestha 4 : A cheque of Rs. 45,000 is issued to purchase books for office library
Jestha 8 : Hospitality expenses advance of Subba Krishna Rs. 11,000 has been
cleared against the bills of expenditure of Rs. 13, 000 by issuing cheque
for balance amount.
Jestha 12 : After approval of concerned authority Rs. 35,000 is transferred from
dress to fuel budget head.
Jestha 17 : A cheque of Rs. 15,000 is issued in advance to section officer Kamalesh
for the training expenses.
Jestha 22 : Rs. 6,700 paid to XYZ and Links through cheque for internet
connection.
Required : Journal voucher.

19. The following transactions are relating to District Agriculture Office,
Bhaktapur for the month of Magh 2072.
Magh 1 : Received bank order letter of Rs. 8,00,000 for revolving fund.
Magh 5 : Issued a cheque of Rs. 9500 in favor of Kharidar Puspa as advance for the
purchase of water pump and Rs. 5,000 for hard disk of computer.
Magh 8 : Rent to landlord Manandhar paid through cheque for the month of
Poush, Magh, Falgun and Chaitra @Rs. 7,500 per month.
Magh 15 : A cheque of Rs 10,500 issued to office assistant Samundra as per hospital
bill submitted .
Magh 18 : As per the approval of Ministry of Finance, a cheque of Rs. 15,000 issued
to education office as budget transfer
Magh 27 : Out of the total salary for the month Rs. 2,50,000, a deduction of 10%
for provident fund, Rs. 2,000 for income tax, Rs.4,500 for tejarath loan
and Rs. 7,000 for citizen investment fund was made and rest was paid by
cheque.
Magh 29 : The deducted amounts were deposited into corncern account.
Required : Journal voucher (AGF No. 10)

20. The following transactions of a government office are given:
Magh 1 : Bank order of Rs. 3,00,000 for the reimbursement of revolving fund of Rs.
1,25,000 and budget release order of Rs. 1,75,000 has been received.
Magh 5 : Issuing a cheque of Rs 1000 to Yadav, petty cash fund is created.
Magh 11 : Tax and insurance charge Rs 6500 and Rs 3000 respectively paid for office
van.
Magh 15 : Fuel advance of senior assistant Rajan Rs. 10,000 has been cleared against
the bill of Rs. 9,000 after receiving bank voucher for the balance amount.

232 Office Practice and Accounting 10