Subject: Accountancy
Bank cash book is a general ledger which is prepared on the basis of journal vouchers. The general rules for making debit and credit transaction must be followed while posting the transaction from journal voucher to bank cash book. The bank cash book is prepared by posting the transactions from the following journal vouchers:
The journal voucher for budget expenditure is known as the journal voucher which is prepared to record the transactions relating to budget expenditure. It records the payment for budget expenditures like salaries, allowance, office expenses, telephone charges etc. The posting of budget expenditure n the bank cash book is made in the budget expenditure account and credit side of a bank account.
Example:
Issued a cheque of Rs. 50,000 for the purchase of machinery equipment.
Journal voucher | |||||
Code No.
| Particulars | LF | BH No. | Debit Rs. | Credit Rs. |
Dr. BE Machinery Equipment | 29511 | 50,000 | |||
Cr. Nepal Rastra Bank | 50,000 | ||||
(Being machinery equipment purchased and payment made through cheque) |
Note: Only main part of journal voucher is shown.
Government of Nepal | AGF No. 5 | ||||||||||||||||
...Office/Dept./Ministry | |||||||||||||||||
Bank Cash Book | |||||||||||||||||
Date | Ref No. | Particulars | Cash Balance | Bank Balance | Budget expenditure | Advance | Miscellaneous | Remarks | |||||||||
Dr. | Cr. | Dr. | Cr. | Ch No. | Blc | Bh No. | Amt | Given | Cleared | A/c No. | Dr. | Cr. | |||||
Machinery equipment purchased and paid through cheque | - | - | - | 50,000 | - | - | 29511 | 50,000 | - | - | - | - | - | - |
Advance is an amount, which is given to official staff and other parties before receiving goods and services. It is given to perform a specific task. The advance transactions are posted in the bank cash book at the time of giving an advance and at the time of clearing advance.
Advance given to Section Officer, Mrs. Ram Shrestha for the purchase of vehicle of Rs. 1,00,000.
Journal Voucher | |||||||
Code No. | Particulars | LF | BH No. | Debit Rs. | Credit Rs. | ||
Dr. Section Officer, Mrs. Ram Shrestha | 1,00,000 | ||||||
Advance for purchase of vehicle | 29411 | ||||||
Cr. Nepal Rastra Bank | 1,00,000 | ||||||
(Being advance given to SO Mrs. Sujata Raut for the purchase of vehicle) |
Note: Only main part of journal voucher is shown.
Government of Nepal | AGF No. 5 | |||||||||||||||
.....Office/Dept./Ministry | ||||||||||||||||
Bank Cash Book | ||||||||||||||||
Date | Ref No. | Particulars | Cash Balance | Bank Balance | Budget expenditure | Advance | Miscellaneous | Remarks | ||||||||
Dr. | Cr. | Dr. | Cr. | Ch No. | Blc | Bh No. | Amt | Given | Cleared | A/c No. | Dr. | Cr. | ||||
Advance given to Mrs. Ram Shrestha for the purchase of vehicle | - | - | - | 1,00,000 | - | - | 29411 | 1,00,000 | 1,00,000 | - | - | - | - | - |
Section Officer, Mrs. Ram Shrestha, submitted the bill of the vehicle for Rs. 1,00,000 and her advance was cleared.
Journal Voucher | |||||
Code No. | Particulars | LF | BH No. | Debit Rs. | Credit Rs. |
Dr. BE Vehicle | 29411 | 1,00,000 | |||
Cr. Section Officer, Mrs. Ram Shrestha | |||||
Clearance of advance for vehicle | 1,00,000 | ||||
(Being advance for the purchase of vehicle has been cleared) |
Note: Only main part of journal voucher is shown.
Government of Nepal | AGF No. 5 | |||||||||||||||
.....Office/Dept./Ministry | ||||||||||||||||
Bank Cash Book | ||||||||||||||||
Date | Ref No. | Particulars | Cash Balance | Bank Balance | Budget expenditure | Advance | Miscellaneous | Remarks | ||||||||
Dr. | Cr. | Dr. | Cr. | Ch No. | Blc | Bh No. | Amt | Given | Cleared | A/c No. | Dr. | Cr. | ||||
Advance for the purchase of vehicle cleared | - | - | - | - | - | - | 29411 | 1,00,000 (1,00,000) | - | 1,00,000 | - | - | - | - |
Section Officer, Mrs. Ram Shrestha, submitted the bill of the vehicle of Rs. 60,000 and deposited Rs. 40,000 in the bank to clear the advance.
Journal Voucher | |||||
Code No. | Particulars | LF | BH No. | Debit Rs. | Credit Rs. |
Dr. BE Vehicle | 29411 | 60,000 | |||
Dr. Nepal Rastra Bank | 40,000 | ||||
Cr. Section Officer, Mrs. Ram Shrestha | 1,00,000 | ||||
Clearance of advance for vehicle | |||||
(Being advance for the purchase of vehicle has been cleared) |
Note: Only main part of journal voucher is shown.
Government of Nepal | AGF No. 5 | |||||||||||||||
.....Office/Dept./Ministry | ||||||||||||||||
Bank Cash Book | ||||||||||||||||
Date | Ref No. | Particulars | Cash Balance | Bank Balance | Budget expenditure | Advance | Miscellaneous | Remarks | ||||||||
Dr. | Cr. | Dr. | Cr. | Ch No. | Blc | Bh No. | Amt | Given | Cleared | A/c No. | Dr. | Cr. | ||||
Advance for the purchase of vehicle cleared | - | - | 40,000 | - | - | - | 29411 | 60,000 (1,00,000) | - | 1,00,000 | - | - | - | - |
Section Officer, Mrs. Ram Shrestha, submitted the bill of the vehicle of Rs. 1,20,000 and her advance was cleared by issuing a cheque for the excess amount of expenditure.
Journal Voucher | |||||
Code No. | Particulars | LF | BH No. | Debit Rs. | Credit Rs. |
Dr. BE Vehicle | 29411 | 1,20,000 | |||
Cr. Section Officer, Mrs. Ram Shrestha | 1,00,000 | ||||
Clearance of advance for vehicle | 20,000 | ||||
Cr. Nepal Rastra Bank | |||||
(Being advance for the purchase of vehicle has been cleared) |
Note: Only main part of journal voucher is shown.
Government of Nepal | AGF No. 5 | |||||||||||||||
.....Office/Dept./Ministry | ||||||||||||||||
Bank Cash Book | ||||||||||||||||
Date | Ref No. | Particulars | Cash Balance | Bank Balance | Budget expenditure | Advance | Miscellaneous | Remarks | ||||||||
Dr. | Cr. | Dr. | Cr. | Ch No. | Blc | Bh No. | Amt | Given | Cleared | A/c No. | Dr. | Cr. | ||||
Advance for the purchase of vehicle cleared | - | - | - | 20,000 | - | - | 29411 | 1,20,000 (1,00,000) | - | 1,00,000 | - | - | - | - |
Section Officer, Mrs. Ram Shrestha, returned the whole amount of advance of vehicle Rs. 1,00,000 due to not the availability of furniture according to the sample.
Journal Voucher | |||||
Code No. | Particulars | LF | BH No. | Debit Rs. | Credit Rs. |
Dr. Nepal Rastra Bank | 1,00,000 | ||||
Cr. Section Officer, Mrs. Ram Shrestha | 1,00,000 | ||||
Clearance of advance for vehicle | 29411 | ||||
(Being advance for the purchase of vehicle has been cleared) |
Note: Only main part of journal voucher is shown.
Government of Nepal | AGF No. 5 | |||||||||||||||
.....Office/Dept./Ministry | ||||||||||||||||
Bank Cash Book | ||||||||||||||||
Date | Ref No. | Particulars | Cash Balance | Bank Balance | Budget expenditure | Advance | Miscellaneous | Remarks | ||||||||
Dr. | Cr. | Dr. | Cr. | Ch No. | Blc | Bh No. | Amt | Given | Cleared | A/c No. | Dr. | Cr. | ||||
Advance for the purchase of vehicle cleared | - | - | 1,00,000 | - | - | - | 29411 | (1,00,000) | - | 1,00,000 | - | - | - | - |
The transactions other than budget expenditure and advance are called miscellaneous transactions. These transactions do not affect on budget expenditure. The following are some of the miscellaneous transactions: area dedicated
Imprest/ Revolving fund release
Imprest/ Revolving fund release is the modern system of budget release newly introduced by the government.According to this system, at the beginning of each fiscal year, the office of the treasury and comptroller creates a fund to release the budget for all operating level offices. Each operating level offices receives an amount equal to the 1/6th of its last year's total budget expenditure at the beginning of each fiscal year as revolving or imprest fund release to spend on different heads of expenditure during the month of Shrawan. The transaction relating to imprest fund release affects Nepal Rastra Bank account and miscellaneous account. It is posted on the debit side of bank account and credit side of the miscellaneous account.
Example:
The District Police Office, Dolakha, received a bank order letter of Rs. 10,000 as initial revolving fund on Shrawan 7.
Journal Voucher | |||||
Code No. | Particulars | LF | BH No. | Debit Rs. | Credit Rs. |
Dr. Nepal Rastra Bank | 10,000 | ||||
Cr. Initial Revolving Fund | 10,000 | ||||
(Being initial revolving fund received) |
Note: Only main part of journal voucher is shown.
Government of Nepal | AGF No. 5 | |||||||||||||||
District Police Office, Dolakha | ||||||||||||||||
Bank Cash Book | ||||||||||||||||
Date | Ref No. | Particulars | Cash Balance | Bank Balance | Budget expenditure | Advance | Miscellaneous | Remarks | ||||||||
Dr. | Cr. | Dr. | Cr. | Ch No. | Blc | Bh No. | Amt | Given | Cleared | A/c No. | Dr. | Cr. | ||||
Imprest fund released | - | - | 10,000 | - | - | - | - | - | - | - | - | - | 10,000 | - |
Budget release
Under present revised budget release system, each operating level office receives budget release order equals to the actual expenditure of the previous month. Hence, the budget release is based on the imprest system. For getting the budget release order, the operating level office should produce the necessary documents to District Treasury Control Office within the first week of each month. The following are the three conditions of budget release:
District Education Office, Rautahat, received a bank order of Rs. 20,000 and budget release order of Rs. 20,000 on Marga 15 for the actual expenditure of Kartik.
Journal Voucher | |||||
Code No. | Particulars | LF | BH No. | Debit Rs. | Credit Rs. |
Dr. Nepal Rastra Bank | 20,000 | ||||
Cr. Budget Release | 20,000 | ||||
(Being budget release order and bank order received for the actual expenditure of Kartik) |
Note: Only main part of journal voucher is shown.
Government of Nepal | AGF No. 5 | |||||||||||||||
District Education Office, Rautahat | ||||||||||||||||
Bank Cash Book | ||||||||||||||||
Date | Ref No. | Particulars | Cash Balance | Bank Balance | Budget expenditure | Advance | Miscellaneous | Remarks | ||||||||
Dr. | Cr. | Dr. | Cr. | Ch No. | Blc | Bh No. | Amt | Given | Cleared | A/c No. | Dr. | Cr. | ||||
Imprest fund released | - | - | 20,000 | - | - | - | - | - | - | - | - | - | 20,000 | - |
On 18th of Magh, District Forest Office, Kathmandu, received a bank order of Rs. 60,000 and a budget release order for Rs. 40,000 for the actual expenditure of the last month.
Journal Voucher | |||||
Code No. | Particulars | LF | BH No. | Debit Rs. | Credit Rs. |
Dr. Nepal Rastra Bank | 60,000 | ||||
Cr. Revolving fund | 20,000 | ||||
Cr. Budget Release | 40,000 | ||||
(Being budget release order and bank order received for the actual expenditure of Falgun) |
Note: Only main part of journal voucher is shown.
Government of Nepal | AGF No. 5 | |||||||||||||||
District Forest Office, Kathmandu | ||||||||||||||||
Bank Cash Book | ||||||||||||||||
Date | Ref No. | Particulars | Cash Balance | Bank Balance | Budget expenditure | Advance | Miscellaneous | Remarks | ||||||||
Dr. | Cr. | Dr. | Cr. | Ch No. | Blc | Bh No. | Amt | Given | Cleared | A/c No. | Dr. | Cr. | ||||
Budget release order received | - | - | 60,000 | - | - | - | - | - | - | - | - | - | 60,000 | - |
On 18th of Falgun, District Irrigation Office, Lamjung, received a bank order for Rs. 50,000 and a budget release order for Rs. 70,000 for the actual expenditure of the last month.
Journal Voucher | |||||
Code No. | Particulars | LF | BH No. | Debit Rs. | Credit Rs. |
Dr. Nepal Rastra Bank | 50,000 | ||||
Dr. Revolving fund | 20,000 | ||||
Cr. Budget Release | 70,000 | ||||
(Being budget release order and bank order received for the actual expenditure of Falgun) |
Note: Only main part of journal voucher is shown.
Government of Nepal | AGF No. 5 | ||||||||||||||||
District Irrigation Office, Lamjung | |||||||||||||||||
Bank Cash Book | |||||||||||||||||
Date | Ref No. | Particulars | Cash Blc | Bank Balance | Budget expenditure | Advance | Miscellaneous | Remarks | |||||||||
Dr. | Cr. | Dr. | Cr. | Ch No. | Blc | Bh No. | Amt | Given | Cleared | A/c No. | Dr. | Cr. | |||||
Budget release order received | - | - | 50,000 | - | - | - | - | - | - | - | - | 50,000 | 70,000 | - |
Distribution of salary and deductions made on it
Salary is distributed to the employees of government offices against the service rendered by them. The government determines the amount of salary of each level of employee. The salary is distributed after making a deduction of provident fund, income tax, provident fund loan and citizen investment trust. The deducted amount should be deposited in the concerned accounts. When the salary is distributed, it affects on the credit side of bank account, budget expenditure account and credit side of the miscellaneous account. Similarly, when the deductions are deposited in the concerned accounts, these affect on the credit side of bank account and debit side of the miscellaneous account in the bank cash book.
Example:
District Education Office, Rautahat, distributed the total salary for the month of Marga, amounting to Rs. 1,20,000 on 7th Poush after deducting provident fund of Rs. 20,000, income tax of Rs. 15,000, provident fund loan of Rs. 10,000 and citizen investment fund of Rs. 5,000. The deductions were deposited in the concerned accounts on the same day.
Journal Voucher | |||||
Code No. | Particulars | LF | BH No. | Debit Rs. | Credit Rs. |
Dr. B.E. Salary | 21111 | 1,20,000 | |||
Cr. Provident fund | 20,000 | ||||
Cr. Income tax | 15,000 | ||||
Cr. Provident fund loan | 10,000 | ||||
Cr. Citizen investment fund | 5,000 | ||||
Cr. Nepal Rastra Bank | 70,000 | ||||
(Being salary distributed after deducting provident fund, income tax, provident fund loan and citizen investment fund) |
Note: Only main part of journal voucher is shown
Journal Voucher | |||||
Code No. | Particulars | LF | BH No. | Debit Rs. | Credit Rs. |
Dr. Provident fund | 20,000 | ||||
Cr. Nepal Rastra Bank | 20,000 | ||||
(Being provident fund deposited in the concerned account) |
Note: Only main part of journal voucher is shown
Journal Voucher | |||||
Code No. | Particulars | LF | BH No. | Debit Rs. | Credit Rs. |
Dr. Income tax | 15,000 | ||||
Cr. Nepal Rastra Bank | 15,000 | ||||
(Being income tax deposited in the concerned account) |
Note: Only main part of journal voucher is shown
Journal Voucher | |||||
Code No. | Particulars | LF | BH No. | Debit Rs. | Credit Rs. |
Dr. Provident fund loan | 10,000 | ||||
Cr. Nepal Rastra Bank | 10,000 | ||||
(Being provident fund loan deposited in the concerned account) |
Note: Only main part of journal voucher is shown
Journal Voucher | |||||
Code No. | Particulars | LF | BH No. | Debit Rs. | Credit Rs. |
Dr. Citizen investment fund | 5,000 | ||||
Cr. Nepal Rastra Bank | 5,000 | ||||
(Being citizen investment fund deposited in the concerned account) |
Note: Only main part of journal voucher is shown
Government of Nepal | AGF No. 5 | |||||||||||||||
District Education Office, Rautahat | ||||||||||||||||
Bank Cash Book | ||||||||||||||||
Date | Ref No. | Particulars | Cash Balance | Bank Balance | Budget expenditure | Advance | Miscellaneous | Remarks | ||||||||
Dr. | Cr. | Dr. | Cr. | Ch No. | Blc | Bh No. | Amt | Given | Cleared | A/c No. | Dr. | Cr. | ||||
Salary distributed after making deductions | - | - | - | 70,000 | - | - | 2111 | 1,20,000 | - | - | - | - | 50,000 | - | ||
Provident fund deposited | - | - | - | 20,000 | - | - | - | - | - | - | - | 20,000 | - | |||
Income tax deposited | - | - | - | 15,000 | - | - | - | - | - | - | - | 15,000 | - | |||
Provident fund loan deposited | - | - | - | 10,000 | - | - | - | - | - | - | - | 10,000 | - | |||
Citizen investment trust deposited | - | - | - | 5,000 | - | - | - | - | - | - | - | 5,000 | - |
Petty cash fund
Petty cash fund is created in government offices for making the payment of a few expenditures. Such small amount of expenditures like postage, tea, newspapers, bus fare etc. should be paid frequently by an office. It is impracticable and inconvenient to pay such small amount of expenditures through a bank. So, to pay for such expenses, the government office establishes a fund, which is known as petty cash fund. The amount of petty cash fund depends upon the nature and volume of petty transactions. When the petty cash fund is established, it is shown in the credit side of bank account and debit side of the miscellaneous account of the bank cash book. Similarly, when the petty cash fund is reimbursed, it affects on the credit side of bank account and budget expenditure account of the bank cash book.
Example:
The District Education Office, Sindhuli created a petty cash fund of Rs 400 on 1st Falgun. The petty cashier reported the following expenses on 23rd Falgun for getting reimbursement.
Taxi fare Rs. 50
Wages Rs. 100
Postal stamp Rs. 30
Coke and Fanta Rs. 70
Newspapers Rs. 50
Journal Voucher | |||||
Code No. | Particulars | LF | BH No. | Debit Rs. | Credit Rs. |
Dr. Petty Cash Fund | 400 | ||||
Cr. Nepal Rastra Bank | 400 | ||||
(Being petty cash fund created) |
Note: Only main part of journal voucher is shown
Journal Voucher | |||||
Code No. | Particulars | LF | BH No. | Debit Rs. | Credit Rs. |
Dr. B.E. Travelling Expenses | 22612 | 50 | |||
Dr. B.E. Salary | 21111 | 100 | |||
Dr. B.E. Office Expenses | 22312 | 80 | |||
Dr. B.E. Miscellaneous Expenses | 22711 | 70 | |||
Cr. Nepal Rastra Bank | 300 | ||||
(Being petty cash fund created) |
Note: Only main part of journal voucher is shown
Government of Nepal | AGF No. 5 | |||||||||||||||
District Education Office, Sindhuli | ||||||||||||||||
Bank Cash Book | ||||||||||||||||
Date | Ref No. | Particulars | Cash Balance | Bank Balance | Budget expenditure | Advance | Miscellaneous | Remarks | ||||||||
Dr. | Cr. | Dr. | Cr. | Ch No. | Blc | Bh No. | Amt | Given | Cleared | A/c No. | Dr. | Cr. | ||||
Petty cash fund established | - | - | - | 400 | - | - | - | - | - | - | - | 400 | - | - | ||
Petty cash fund reimbursed | - | - | - | 300 | - | - | 22612 21111 22312 22711 | 50 100 80 70 | - | - | - | - | - | - |
What is journal voucher for the budget expenditure?
The journal voucher which is prepared to record the transactions relating to budget expenditure is called journal voucher for the budget expenditure.
Wnat are miscellaneous transactions?
The transactions other than budget expenditure and advance are called miscellaneous transactions. These transactions do not affect on budget expenditure.
Explain in short about imprest fund release.
Imprest/ Revolving fund release is the modern system of budget release newly introduced by the government.According to this system, at the beginning of each fiscal year, the office of the treasury and comptroller creates a fund to release the budget for all operating level offices. Each operating level offices receives an amount equal to the 1/6th of its last year's total budget expenditure at the beginning of each fiscal year as revolving or imprest fund release to spend on different heads of expenditure during the month of Shrawan. The transaction relating to imprest fund release affects Nepal Rastra Bank account and miscellaneous account. It is posted in the debit side of bank account and credit side of the miscellaneous account.
Explain in short about budget release.
Under present revised budget release system, each operating level office receives budget release order equals to the actual expenditure of the previous month. Hence, the budget release is based on the imprest system. For getting the budget release order, the operating level office should produce the necessary documents to District Treasury Control Office within the first week of each month. The following are the three conditions of budget release:
Explain in short about salary and deductions made on it.
Salary is distributed to the employees of government offices against the service rendered by them. The government determines the amount of salary of each level of employee. The salary is distributed after making a deduction of provident fund, income tax, provident fund loan and citizen investment trust. The deducted amount should be deposited in the concerned accounts. When the salary is distributed, it affects on the credit side of bank account, budget expenditure account and credit side of the miscellaneous account. Similarly, when the deductions are deposited in the concerned accounts, these affect on the credit side of bank account and debit side of the miscellaneous account in the bank cash book.
Explainm in short about petty cash fund.
Petty cash fund is created in government offices for making the payment of a small amount of expenditures. Such small amount of expenditures like postage, tea, newspapers, bus fare etc. should be paid frequently by an office. It is impracticable and inconvenient to pay such small amount of expenditures through a bank. So, to pay for such expenses, the government office establishes a fund, which is known as petty cash fund. The amount of petty cash fund depends upon the nature and volume of petty transactions. When the petty cash fund is established, it is shown in the credit side of bank account and debit side of the miscellaneous account of the bank cash book. Similarly, when the petty cash fund is reimbursed, It affects on the credit side of bank account and budget expenditure account of the bank cash book.
Post the following transactions into a Bank Cash Book of District Administrative Office, Gorkha:
Government of Nepal | AGF No. 5 | ||||||||||||||||
District Administrative Office, Gorkha | |||||||||||||||||
Bank Cash Book | |||||||||||||||||
Date | Ref No. | Particulars | Cash Balance | Bank Balance | Budget expenditure | Advance | Miscellaneous | Remarks | |||||||||
Dr. | Cr. | Dr. | Cr. | Ch No. | Blc | Bh No. | Amt | Given | Cleared | A/c No. | Dr. | Cr. | |||||
2067-12-01 | a) | Received budget release order | - | - | 6,00,000 | - | - | 6,00,000 | - | - | - | - | - | 1,00,000 | 7,00,000 | - | |
2067-12-02 | b) | Paid for petty cash fund establishment | - | - | - | 2,000 | 2311 | 5,98,000 | - | - | - | - | - | 2,000 | |||
2067-12-02 | c) | Distributed salary after deducting provident fund, staff loan and income tax | - | - | - | 28,000 | 2312 | 5,70,000 | 21111 | 40,000 | - | - | - | 6,000 | |||
2067-12-10 | d) | Purchased computer, table and chair | - | - | - | 60,000 | 2313 2314 | 5,10,000 | 29311 | 20,000 40,000 | - | - | - | - | - | - | |
2067-12-28 | e) | Petty cash fund reimbursed | - | - | - | 700 | 2315 | 5,09,000 | 21111 21113 22311 | 200 300 150 | - | - | - | - | - | - | |
2067-12-30 | f) | Total of the month of Chaitra | - | - | 6,00,000 | 1,10,700 | - | 4,89,300 | - | 1,20,700 | - | - | - | 4,02,000 | 7,12,000 | - |
Post the following transactions into a Bank Cash Book of District Agriculture Office, Bhaktapur:
Government of Nepal | AGF No. 5 | ||||||||||||||||
District Agriculture Office, Bhaktapur | |||||||||||||||||
Bank Cash Book | |||||||||||||||||
Date | Ref No. | Particulars | Cash Blc | Bank Blc | Budget expenditure | Advance | Miscellaneous | Remarks | |||||||||
Dr. | Cr. | Dr. | Cr. | Ch No. | Blc | Bh No. | Amt | Given | Cleared | A/c No. | Dr. | Cr. | |||||
2068-7-1 | Received budget release order | - | - | 3,49,800 | - | - | 3,49,800 | - | 200 | - | - | - | 3,50,000 | - | |||
2068-7-2 | Paid for petty cash establishment | - | - | - | 1,000 | 2300 | 3,48,800 | - | - | - | - | - | 1,000 | ||||
2068-7-15 | Purchased motorcycle | - | - | - | 60,000 | 2,88,800 | - | 60,000 | - | - | - | - | - | - | |||
2068-7-18 | Advance paid to LG Electronics, Delhi for the purchase of computer by LC. | - | - | - | 50,000 | 2,38,000 | - | 50,000 | 50,000 | - | - | - | - | - | |||
2068-7-20 | Paid to contractor Mr. Dhiroj Lama for payment of road after deducting security deposit | - | - | - | 18,000 | 2,20,800 | - | 20,000 | - | - | - | - | - | - | |||
2068-7-21 | Distributed salary after deducting provident fund and income tax | - | - | - | 27,800 | 1,93,000 | - | 33,000 1,500 | - | - | - | - | 2,000 | - | |||
2068-7-30 | Petty cash fund reimbursed | - | - | - | 250 | 1,92,750 | - | 150 50 50 | - | - | - | - | 6,000 700 | - | |||
2068-7-30 | Total of the month, Kartik | - | - | - | 1,61,550 | 1,92,750 | - | 1,64,950 | 50,000 | - | - | 1,000 | 3,58,700 | - |
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