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4. The following transactions are related to District Education Office,
Illam.

Annual Expenditure of
B. H. No. Budget Heads and Subhead
Appropriation Mangsir
21111 Salary 4,50,000 90,000
22612 Traveling expenses 20,000 1800
22112 Communication charges 8,000 1,500
22311 Office expenses 70,000 14,000
29311 Furniture & Fixture 80,000 1,400
29411 Vehicle 1,00,000 40,000
29511 Machinery and equipment 1,50,000 23,000
Total 8,78,000 184300

Transactions for the month of Poush

Poush 3 : Received a bank order and budget release order for the actual expenditure
of last month Rs. 1,84,300.
Poush 5 : Issued a cheque of Rs. 12500 to Field Officer Ms Sanju Baral as advance
for traveling expenses.
Poush 7 : Paid for office material purchase Rs. 5,400.
Poush 11 : Paid to telephone charge Rs. 1, 500.

Poush 18 : Ms Sanju Baral submitted a bill of traveling expenses equal to advance
paid and advance was cleared.

Poush 28 : Issued cheque of Rs. 100,000 for distribution of salary after deduction of
Rs.10,000 for provident fund., Rs. 7,000 for provident fund loan and Rs.
2,500 for income tax.
Poush 29 : Above deductions were deposited into concerned offices.

Prepare : (a) Journal voucher, (ii) Budget sheet.

AGF NO. 10
Journal Voucher
B.H. Debit Credit
Code No. Particulars L.F.
No. (Rs.) (Rs.)
Poush 3 Dr. N. R. Bank 184300
Cr. Budget release
(Being budget release and bank 184300
order received)

Office Practice and Accounting 10 277