Page 287 - Office Practice and Accounting 10

3. The following transactions are related to District Agriculture Office,
Jhapa.

Budget Head Annual Budget Expenses of Falgun Expenses upto Magh
Salary 4,15,000 18000 2,24,000
Field allowance 43,000 3200 8800
Office expenses 32,000 2,000 4,000
Miscellaneous 12,000 1200 2400
Furniture 52,000 5,000 13,000
Total 554000 29400 2,52,200

Falgun 2 : Received bank order letter and budget release order for the expenditure
of Magh.

Falgun 6 : Field allowance paid Rs. 2500 through cheque no. 6570.
Falgun 11 : Cheque no. 6789 of Rs. 4300 issued to pay office supplies.
Falgun 23 : Hospitality expenses Rs. 2200 is paid through cheque no. 5750
Falgun 30 : Cheque no. 4609 of Rs. 40,000 for salary and Rs. 4,000 for allowance
issued after deducting provident fund as per rule.

Prepare : a) Journal voucher b) Budget sheet

4. Following information is given:

Annual Budget Budget Heads Expenses upto Bhadra Expenses of Ashwin
(Rs.) (Rs.) (Rs.)
4,00,000 Salary 60,000 64,000
20,000 Allowance 4,000 2,000
30,000 Office Operating Expenses 8,000 2,000
50,000 Furniture 20,000 10,000
50,000 Machinery & Equipments 40,000 -
10,000 Contingencies - -
5,60,000 1,32,000 78,000

Kartik 3 : Received bank order and release order for actual expenditure of Ashwin
month
Kartik 10 : Received bills for purchase of furniture of Rs. 10,500 against the advance
of Rs. 10,000 paid to Mr. Bhattarai and his advance is cleared.
Kartik 20 : Issued a cheque of Rs. 3,000 for the payment of office materials.
Required : Budget sheet

Office Practice and Accounting 10 281