Page 270 - Office Practice and Accounting 10

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

Cash Bank Budget Advance Miscellaneous
Balance Balance Expenditure
Code (Rs.) (Rs.)
Date No. Particulars (Rs.) (Rs.) (Rs.) Remarks
Dr. Cr. Dr. Cr. Ch bal BH Amount Given Cleared A/C Dr. Cr.
Rs.
Rs.
Rs.
Rs.
No.
Rs.
No.
a. Balance b/d 2,50,000 1,90,500 59,500
b. Salary advance to 1,000 0679 58,500 21111 1,000 1,000
Amrit
c. Printer machiner 4,000 03566 54,500 29511 4,000
purchased
d. Salary distributed 25,750 046798 28,750 21111 30,500 1,000 3,750
after deductions (1,000)
Total 2,50,000 221,250 28,750 34,500 1,000 1,000 3,750
EXERCISE

Answer the following questions in one sentence.

1. Write the AGF No. of bank cash book.
2. Write the name of any four ledger accounts included in the bank cash book.
3. In which condition bracket is used in the bank cash book?

Give short answer to the following questions.
1. Explain in brief about five ledger accounts of the bank cash book.
2. Why is bank cash book prepared? Mention its objectives.
3. Mention the points to be considered to be taken while preparing bank cash
book.
4. Explain how advance given and advance cleared transactions are shown in the
bank cash book in different situation?

264 Office Practice and Accounting 10