Page 269 - Office Practice and Accounting 10

4. The following transactions are given to you:
Poush 1 : Balance at bank Rs. 20,000 (Cr) and cash balance Rs. 6,000.
Pous 4 : Received a bank order letter of Rs. 1,70,000 for budget release.
Poush 7 : A cheque of Rs. 4000 issued to accountant Pradhan for purchase of office
furniture in advance.
Poush 20 : Accountant Ramesh Karki submitted a bill of Rs. 5,000, issuing cheque for
additional amount his advance is cleared.
Poush 28 : Out of total salary of Rs. 60,000 provident fund Rs. 6,000 and income tax
Rs. 4,000 deducted and distributed to the staff.
Required : Bank cash book

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

Cash Bank Budget Advance Miscellaneous
Balance Balance Expenditure (Rs.) (Rs.)
Date Code 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.
Poush 1 Balance b/d 6,000 (20,000)
Poush 4 Budget release 1,70,000 1,50,000 1,70,000
received
Poush 7 Furniture advance 4,000 1,46,000 29311 4,000 4,000
paid to Pradhan
Poush 20 Advance of 1,000 1,45,000 29311 5,000 4,000
Pradhan cleared (4,000)
issuing cheque for
extra amount
Poush 28 Salary Distributed 50,000 95,000 21111 60,000 4,000
6,000
Total 6,000 1,70,000 55,000 95,000 64,000 4,000 4,000 1,80,000
5. From the following information, prepare a Bank Cash Book.

a. The balance as shown by the bank cashbook till Jesth 2070 were, Bank Dr Rs.
2,50,000,and Cr. Rs. 190,500
b. Issued a cheque of Rs. 1000 to Amrit for salary advance through cheque no.
0679.
c. Purchased office printer worth Rs. 4000 & paid by cheque no. 03566.
d. The salary of Rs. 30,500 for the month of Jestha paid by cheque no. 046798 with
the following deductions:
Provident fund deductions Rs. 3,600
Income tax Rs. 150
Salary advance of Amrit Rs. 1,000

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