Page 268 - Office Practice and Accounting 10

Chaitra 22 : Record of income and expenditure for a projector valued at Rs. 27,000
received from the ministry was made as per instruction.
Chaitra 24 : Rs. 25,000 last year's advance for machinery purchase of section officer
Mr. Binesh Chaudhary has been cleared by issuing cheque for an
amount of Rs. 1,250.
Chaitra 25 : Cheque issued of Rs. 1,08,000 for first running bill of building contractor
after deducting 10% contract tax.
Chaitra 29 : Rs 500 was wrongly debited to traveling expenses instead of allowance
has to be rectified.
Required: Bank cash book without voucher

Government of Nepal
..........Office /Department/Ministry
AGF No. 5
Bank Cash Book
for the month of Marga

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.
12/2 Receive bank 5,00,000 5,00,000 5,00,000
order letter for
revolving fund
12/10 Advance given to 4,200 4,95,800 4,200 4,200
Shah as traveling
expenses
12/12 Received 2,50,000 7,45,800 8,000 8,000 2,50,000
additional
revolving fund
12/21 Advance given for 226250 5,19,550 226,250 225000
machinery
12/22 Record of income 27,000 4,92,550 27,000
& exp. for
projector
12/24 Last years 1,250 4,91,300 1,250 25,000
advance cleared
by Binesh
12/25 Payment of 1st 108000 3,83,300 120,000 12,000
running bill
of building
construction
12/29 Rectification of 500
wrong entry (500)
Total 7,50,000 366700 3,83,300 378,700 229200 25,000 7,62,000

262 Office Practice and Accounting 10