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15 Shrawan, Paid for fuel 5,000 5,000
2071
19 Shrawan, Rent paid 10000 10000
2071
22 Shrawan, Dress 12000 12000
2071 Purchased
28 Shrawan Salary 70,000 70,000
2071 distribution
after
provident
fund
deduction
Total for the month of Shrawan 108000 70000 12000 10000 5000 1000 10000

2. Post the following transactions into budget sheet.

Expenses up to Expenses of Magh
Budget Head Annual Budget (Rs)
Poush (Rs) (Rs.)
Salary 1,00,000 32,000 8,200
Allowance 6,000 18,000 400
Traveling expenses 15,000 8,000 800
Dress 9,000 2,200 180
Machinery 16,000 4,800 1,400

Falgun 1 : A cheque of Rs. 60,000 received as budget release.

Falgun 5 : Traveling expenses advance to Mr. Ram paid Rs. 500.
Falgun 18 : Purchase machinery of Rs. 2,000.
Falgun 28 : Out of total salary of Rs. 30,000, provident fund of Rs. 3,000 and
income tax Rs. 1,000 deducted and distributed for the month.
Government of Nepal
.............. Office / Department / Ministry
Budget Sheet AGF No. 8
Traveling
Budget head and Sub-head Salary Allowance Dress Machinery
Expenses
Budget Head no. 21111 21113 22612 21121 22310
Annual appropriation 1,46,000 1,00,000 6,000 15,000 9,000 16,000
Budget transfer
Ref.
Date Particulars Total
No.
Budget release up to 65,000 32,000 18,000 8,000 2,200 4,800
Poush
Budget release for
11/1 60,000 8,200 400 800 180 1,400
the month Magh

Office Practice and Accounting 10 275