Page 301 - Office Practice and Accounting 10

Bank Balance = Total revolving fund – Total expenditure up to Katiik –Petty cash fund
= Rs. 2,00,000 – 1,90,000 – 1,000 = 9,000.

Note: Deposit is recorded in deposit account separately.
5. Following information is given:

Budget Head Annual Budget Expenditure up to Expenses of Jestha
Baisakh
Salary 1,00,000 70,000 10,000
Traveling expenses 20,000 14,000 2,000
Office materials 12,000 8,000 1,000
Rent 10,000 8,000 500
Furniture 30,000 22,000 4,000

Additional information:
i. Total imprest fund received Rs. 1,60,000
ii. Petty cash balance Rs. 5,000
iii. Uncleared traveling expenses advance Rs. 5,000
iv. Deposit received from contractor Rs. 6,000
Required: Statement of expenditure report for the month of Jestha.

AGF NO. 13
Government of Nepal
............ Office / Department / Ministry
Statement of Expenditure of Jestha

Allotment till Expenses up
Expenditure the month of B.H. Budget heads Annual to the month Balance
of Jestha No. budget budget
Jestha of Jestha
10,000 70,000 21111 Salary 1,00,000 80,000 20,000
2,000 14,000 22612 Traveling expenses 20,000 16,000 4,000
1,000 8,000 22311 Office material 12,000 9,000 3,000
500 8,000 22121 Rent 10,000 8,500 1,500
4,000 22,000 29311 Furniture 30,000 26,000 4,000
17,500 1,22,000 1,72,000 1,39,500 32,500
– 48,000 Revolving fund
17,500 1,60,000 1,72,000 1,39,500 32,500

Position of Fund
Total release up to Jestha Rs. 1,60,000 Bank Balance Rs. 20,500
Total expenses up to Jestha Rs. 1,39,500 Cash Balance Rs. 500
Un-cleared Advance Rs. 5,000 Total Rs. 21,000
Actual Expenditure up to Jestha Rs. 1,34,500
Submitted by: ........................ Designation: ........................ Date: .............
Approved by: ........................ Designation: ........................ Date: .............

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