Page 267 - Office Practice and Accounting 10

Asoj 9 Dr Field Officer Sangita Travelling 22612 8000 8000
Advance
Cr Nepal Rastra Bank
(Being Traveling advance given to
sangita.)
Asoj 15 Dr BE Furniture & Fixture 29311 5000
Cr Nepal Rastra Bank 5000
(Being payment made to sofaset)

Asoj 28 Dr BE Salary 21111 90000
Cr Provident fund 9000
Cr Nepal Rastra Bank 81000
(Being Salary paid for the month
after deducting provident fund)

Receipt No. : ........... Cheque No. : ...........
Received amount : ........... Cheque amount : ...........
Submitted by : ........... Approved by : ...........
Position : ........... Position : ...........
Date : ........... Date : ...........

Government of Nepal
..........Office /Department/Ministry
AGF No. 5
Bank Cash Book

Cash Bank Budget
Balance Balance Expenditure Advance Miscellaneous
Code (Rs.) (Rs.)
Date Particulars (Rs.) (Rs.) (Rs.) Remarks
No.
BH Amount Given Cleared A/C Dr.
Dr. Cr. Dr. Cr. Ch bal Cr. Rs.
No. Rs. Rs. Rs. No. Rs.
Asoj – 1 Balance b/d 50,000 –
Asoj – 5 Budget Released 80,000 1,30,000 60,000
20,000
Asoj – 9 Travelingexpenses 8,000 1,22,000 22612 8,000 8,000
advance to
Sangita
Asoj – 15 Furniture Bought 5,000 1,17,000 29311 5,000
Asoj – 28 Salary Distributed 81,000 36,000 21111 90,000 9,000
Total 80,000 94,000 36,000 1,03,000 8,000 89,000

3. From the following transactions, prepare bank cash book:
Chaitra 2 : Received bank order letter of Rs. 5,00,000 for initial revolving fund.
Chaitra 10 : Cheque issued of Rs. 4,200 to Mr. Shah as advance for traveling expenses.
Chaitra 12 : Received bank order letter of Rs. 2,50,000 additional revolving fund.
Chaitra 21 : Issued a Letter of Credit of Rs. 2,25,000 in the name of Japan Trading
Corporation for import of machinery and paid by cheque Rs. 1,250 for
bank charge and commission.

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