Page 312 - Office Practice and Accounting 10

20. Following are the details of expenditure relating to District Irrigation Office,
Chitwan.

Budget Head No. Budget Heads Annual App. Rs. Exp. up to Bhadra Exp. of Asoj
21111 Salary 2,50,000 40,000 30,000
21112 Allowance 50,000 20,000 6,000
22311 Office expenses 25,000 10,000 4,000
22211 Fuel 60,000 12,000 5,000
22613 Traveling expenses 15,000 2,000 1,500
29311 Furniture 50,000 10,000 4,000
Total 4,50,000 94,000 50,500

Additional Information

i. Revolving fund balance is Rs. 65,000
ii. Advance of Rs. 5,000 remains uncleared
iii. Petty cash fund balance is Rs. 2,500

Prepare statement of the expenditure for the month of Ashwin showing the following
i. Expenditure up to the month of Ashwin
ii. Balance budget
iii. Total budget release up to Ashwin

iv. Bank balance
v. Net expenditure

Ans: i. Rs. 1,44,500, ii. Rs. 3,05,500 iii. Rs. 1,59,000, iv. Rs. 12,000, v. Rs. 1,39,500

21. Following is the detail of expenditure in District Education Office, Bhojpur.

Exp. up to
Budget Head No. Budget Heads Annual App. Rs. Exp. of Ashoj
Bhadra
21111 Salary 6,00,000 1,00,000 50,000
21112 Allowance 75,000 15,000 3,000
22311 Office expenses 35,000 10,000 2,000
22121 Rent 1,20,000 20,000 10,000
22711 Miscellaneous 18,000 3,000 1,500
29311 Furniture 40,000 16,000 4,000
Total 8,88,000 1,64,000 70,500

306 Office Practice and Accounting 10