Page 275 - Office Practice and Accounting 10

13. The following transactions are given for the month of Kartik:
Kartik 1 : Balance at bank Rs. 75,000.
Kartik 5 : Received budget release order and bank order of Rs. 1,00,000.
Kartik 7 : Paid by cheque Rs. 10,000 for purchase of office supplies.
Karitk 15 : Cleared Mr. Pandey's advance for purchase of vehicle Rs. 25,000 against
the bill submitted for the same.
Karitk 25 : Issued a cheque for the distribution of the salary Kartik Rs. 45,000 after
deducting staff provident fund as per rules including government of
contribution.
Required : Bank cash book.
Ans : Bank Rs. 1,20,000
14. Post the following transactions in the AGF No. 5 of District Irrigation
Office, Illam, for the month of Kartik.
Kartik 1 : Opening bank balance Rs. 1,15,000.
Kartik 3 : Rs. 3,25,000 is received as revolving fund through bank transfer.
Kartik 8 : Paid Rs. 85,000 as salary for the month of Asoj.
Kartik 17 : Petty cash fund of Rs. 1000 is established under responsibility of Kiran .
Kartik 22 : Cheque of Rs., 8,000 was issued for office material advance to store
keeper Dipak.
Kartik 25 : Purchased dress for Rs.3500 and medical expenses Rs. 4000 of staff paid
by cheque.
Kartik 27 : A cheque is issued to pay hospitality expenses of Rs. 1500.
Kartik 30 : House rent paid Rs. 7,500.
Ans : Bank Rs. 3,29,500
15. The following transactions are given:
Chaitra 1 : Received budget release & bank order for the actual expenditure of last
month Rs. 5,00,000.
Chaitra 8 : Paid for office stationery Rs. 2500
Chaitra 16 : Issued a cheque of Rs. 15,000 as fuel advance to Mr. Prajapati.
Chaitra1 8 : Issued a cheque of Rs. 20,000 to purchase office materials.
Chaitra 22 : Mr. Prajapati’s advance cleared on the basis of documents submitted by
him.
Chaitra 25 : Out of total salary to staff Rs. 2,50,000 for the month Rs. 25,000 was
deducted as provident fund and the balance was distributed.
Required : a. Journal voucher b. Bank cash book
Ans : Bank Rs. 2,37,500

Office Practice and Accounting 10 269