Page 305 - Office Practice and Accounting 10

6. The following particulars are extracted from the record of a government office.

Expenditure up to Expenditure up to
Budget Head Annual Budget
Ashoj Bhadra
Salary 1,00,000 22,500 15,000
Allowance 2,000 450 150
Traveling expenses 10,000 2,000 1,000
Office Materials 9,000 2,250 1,000
Furniture 2,000 4,750 1,850
Machinery 50,000 15,000 6,000

Additional information:

i. Revolving fund received Rs. 1,06,000
ii. Petty cash balance Rs. 250

iii. Un-cleared traveling expenses advance Rs. 650

Required: Statement of expenditure for the month of Asoj.
Ans: Bank 58,800

7. Following information is given to you:

Budget Head No. Budget Head/ Annual Budget Rs. Expenditure Rs.
Subhead
Up to Marga Rs. Of Paush Rs.
21111 Salary 1,84,600 84,500 14,300
21112 Allegiance 8,400 3,500 700
22211 Office supplies 27,000 12,000 2,000
29311 Furniture 15,000 6,000 3,000
Total 2,35,000 1,06,000 20,000

Additional information:

i. Total imprest fund received Rs. 1,32,000
ii. Petty cash fund balance Rs. 500

Required: Statement of Expenditure of the month of Paush.
Ans: (i) Balance at bank at end = Rs. 5,500; (ii) Total expenditure up to the Paush = Rs. 1,26,000

Office Practice and Accounting 10 299