Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = ₦ = Birr = Currency of your country
PROBLEM: 1A (NEB Model Question 2078)
Following information are given by the Local Level Office:
Budget sub-head |
Annual budget |
Expenses upto Falgun |
Employee remuneration |
800,000 |
400,000 |
Office materials |
120,000 |
60,000 |
House rent |
140,000 |
80,000 |
Furniture and fitting |
80,000 |
35,000 |
Vehicles |
500,000 |
350,000 |
Expenditure for the month of Chaitra:
Chaitra 1: Purchase furniture of Rs 10,000
Chaitra 5: Purchase vehicles for Rs 100,000
Chaitra 10: Advance rent paid for Rs 10,000
Chaitra 28 Distributed Rs 35,000 for employee’s remuneration after deducting income tax Rs 1,000 and PF Rs 8,000.
Required: Budget sheet [5 marks]
[Answer: Balance of budget: Rs 551,000]
SOLUTION
|
Central/Province/Local Level |
|
AGF No. 208 |
||||||||||
Stamp of |
Government of Nepal |
Stamp of |
|
||||||||||
Nepal Govt |
Office Code No. 235 |
State Govt |
|
||||||||||
|
|
|
|
||||||||||
|
Budget Sheet |
|
|
||||||||||
|
For Chaitra |
|
|
||||||||||
|
|||||||||||||
Budget Sub-head No. |
Name of office: Local Level Office |
||||||||||||
P1 B |
Budget sub-head |
|
21111 |
21112 |
22311 |
29311 |
29511 |
||||||
|
|
Remun. |
Office |
Rent |
Furniture |
Vehicle |
|||||||
|
Total |
|
Materials |
Expenses |
|
|
|||||||
Appropriation of approved annual budget for FY |
16,40,000 |
800,000 |
120,000 |
140,000 |
80,000 |
500,000 |
|||||||
Add or subtract the amount of budget transfer |
– |
|
|
|
|
|
|||||||
Add or subtract the amount of fund |
– |
|
|
|
|
|
|||||||
The accumulated budget (a) |
16,40,000 |
800,000 |
120,000 |
140,000 |
80,000 |
500,000 |
|||||||
P2 R |
Date |
VN |
Ref. |
Particulars |
|
|
|
|
|
|
|||
|
|
|
Budget released upto LM (Falgun) |
9,25,000 |
400,000 |
60,000 |
80,000 |
35,000 |
350,000 |
||||
|
|
|
Budget released for CM |
– |
– |
– |
– |
– |
– |
||||
|
|
|
Budget released upto CM (b) |
9,25,000 |
400,000 |
60,000 |
80,000 |
35,000 |
350,000 |
||||
P3 E |
12/1 |
|
|
Furniture purchased |
10,000 |
– |
– |
– |
10,000 |
|
|||
12/5 |
|
|
Vehicle purchased |
1,00,000 |
– |
– |
– |
– |
100,000 |
||||
12/10 |
|
|
Advance rent paid |
10,000 |
– |
– |
10,000 |
– |
– |
||||
12/28 |
|
|
Salary paid |
44,000 |
44,000 |
– |
– |
– |
– |
||||
Total expenditures of CM Chaitra (c) |
1,64,000 |
44,000 |
– |
10,000 |
10,000 |
100,000 |
|||||||
Total expenditures upto CM Chaitra (d = b + c) |
10,89,000 |
444,000 |
60,000 |
90,000 |
45,000 |
450,000 |
|||||||
Balance of budget (a – d) |
551,000 |
356,000 |
60,000 |
50,000 |
35,000 |
50,000 |
|||||||
Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = ₦ = Birr = Currency of your country
PROBLEM: 1B (HSEB/NEB: 2065)
Following information is given by Rural Municipality Office, Rasuwa:
Annual budget |
Budget heads |
BH No. |
Expenses upto Bhadra |
Expenses of Ashwin |
400,000 |
Salary |
21111 |
60,000 |
64,000 |
20,000 |
Local allowance |
21112 |
4,000 |
2,000 |
30,000 |
Office operating expense |
22311 |
8,000 |
2,000 |
10,000 |
Contingencies |
22911 |
– |
– |
50,000 |
Furniture |
29311 |
20,000 |
10,000 |
50,000 |
Machinery and equipment |
29511 |
40,000 |
− |
Other information:
Kartik 3: |
Received bank (treasury) order and release order for actual expenditure of Ashwin. |
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 through DTCO of Rs 3,000 for the payment of office materials. |
Required: Budget sheet
[Answer: Total expenses = Rs 3,500;
Balance of budget = Rs 347,000]
SOLUTION
|
Central/Province/Local Level |
|
AGF No. 208 |
|||||||||||
Stamp of |
Government of Nepal |
Stamp of |
|
|||||||||||
Nepal Govt |
Office Code No. 235 |
State Govt |
|
|||||||||||
|
|
|
|
|||||||||||
|
Budget Sheet |
|
|
|||||||||||
|
For Chaitra |
|
|
|||||||||||
|
||||||||||||||
Budget Sub-head No. |
Name of office: Local Level Office |
|||||||||||||
P1 B |
Budget sub-head |
|
21111 |
21112 |
22311 |
22911 |
29311 |
29511 |
||||||
|
|
Salary |
Local |
Office |
Contin. |
Furniture |
Machinery |
|||||||
|
Total |
|
Allowance |
Expenses |
|
|
|
|||||||
Appropriation of approved annual budget for FY |
560,000 |
400,000 |
20,000 |
30,000 |
10,000 |
50,000 |
50,000 |
|||||||
Add or subtract the amount of budget transfer |
– |
|
|
|
|
|
|
|||||||
Add or subtract the amount of fund |
– |
|
|
|
|
|
|
|||||||
The accumulated budget (a) |
560,000 |
400,000 |
20,000 |
30,000 |
10,000 |
50,000 |
50,000 |
|||||||
P2 R |
Date |
VN |
Ref |
Particulars |
|
|
|
|
|
|
|
|||
|
|
|
Budget released upto PLM (Bhadra) |
132,000 |
60,000 |
4,000 |
8,000 |
– |
20,000 |
40,000 |
||||
|
|
|
Budget released for LM (Ashwin) |
78,000 |
64,000 |
2,000 |
2,000 |
– |
10,000 |
Nil |
||||
|
|
|
Budget released upto LM (Ashwin) (b) |
210,000 |
124,000 |
6,000 |
10,000 |
– |
30,000 |
40,000 |
||||
P3 E |
7/1 |
|
|
Budget released |
|
|
|
|
|
|
|
|||
7/10 |
|
|
Advance cleared |
10,500 (10,000) |
|
|
|
|
10,500 (10,000) |
|
||||
7/20 |
|
|
Office expenses |
3,500 |
|
|
3,000 |
|
|
|
||||
Total expenditures of CM (Kartik) (c) |
3,500 |
Nil |
Nil |
3,000 |
Nil |
500 |
Nil |
|||||||
Total expenditures upto CM (Kartik) (d = b + c) |
213,000 |
124,000 |
6,000 |
13,000 |
10,000 |
30,500 |
40,000 |
|||||||
Balance of budget (a – d) |
347,000 |
276,000 |
14,000 |
17,000 |
10,000 |
19,500 |
10,000 |
|||||||
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Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = ₦ = Birr = Currency of your country
PROBLEM: 1C
Following information is given by Local Level Health Post:
Annual budget |
Budget heads |
BH No. |
Expenses upto Poush |
500,000 |
Salary |
21111 |
250,000 |
20,000 |
Field allowance |
21114 |
12,000 |
15,000 |
Telephone and internet |
22112 |
5,000 |
40,000 |
Office materials |
22311 |
30,000 |
120,000 |
Medicines |
22531 |
40,000 |
250,000 |
Equipment |
29511 |
180,000 |
Additional information:
Magh 5: Additional budget released for the month of Magh Rs 150,000.
Magh 10: Cheque issued through DTCO of Rs 3,000 for field allowance.
Magh 15: Issued a cheque through DTCO of Rs 5,000 for the payment of office materials.
Magh 25: Telephone and net expenses bill paid for Rs 1,500.
Magh 28: Medicines purchased by cheque Rs 60,000.
Magh 30: Salary of the month Rs 50,000 paid after deducting Rs 10,000 as PF and Rs 1,000 income tax.
Required: Budget sheet
[Answer: Total expenses = Rs 124,500;
Balance of budget = Rs 303,500]
SOLUTION
|
Central/Province/Local Level |
|
AGF No. 208 |
|||||||||||
Stamp of |
Government of Nepal |
Stamp of |
|
|||||||||||
Nepal Govt |
Office Code No. 235 |
State Govt |
|
|||||||||||
|
|
|
|
|||||||||||
|
Budget Sheet |
|
|
|||||||||||
|
For Chaitra |
|
|
|||||||||||
|
||||||||||||||
Budget Sub-head No. |
Name of office: Local Level Office |
|||||||||||||
P1 B |
Budget sub-head |
|
21111 |
21112 |
22311 |
29311 |
22531 |
29511 |
||||||
|
|
Salary |
Field |
Comm. |
Office |
Medicine |
Equip. |
|||||||
|
Total |
|
Allowance |
Expenses |
Materials |
|
|
|||||||
Appropriation of approved annual budget for FY |
945,000 |
500,000 |
20,000 |
15,000 |
40,000 |
120,000 |
250,000 |
|||||||
Add the amount of budget transfer |
150,000 |
|
|
|
|
|
|
|||||||
Add or subtract the amount of fund |
|
|
|
|
|
|
|
|||||||
The accumulated budget (a) |
10,95,000 |
500,000 |
20,000 |
15,000 |
40,000 |
120,000 |
250,000 |
|||||||
P2 R |
Date |
VN |
Ref. |
Particulars |
|
|
|
|
|
|
|
|||
|
|
|
Budget released upto LM Poush |
517,000 |
250,000 |
12,000 |
5,000 |
30,000 |
40,000 |
180,000 |
||||
|
|
|
Additional budget released for CM |
150,000 |
|
|
|
|
|
|
||||
|
|
|
Budget released upto CM (b) |
667,000 |
250,000 |
12,000 |
5,000 |
30,000 |
40,000 |
180,000 |
||||
P3 E |
10/10 |
|
|
Field allowance paid |
3,000 |
|
3,000 |
|
|
|
|
|||
10/15 |
|
|
Office materials purchased |
5,000 |
|
|
|
5,000 |
|
|
||||
10/25 |
|
|
Communication bill paid |
1,500 |
|
|
1,500 |
|
|
|
||||
10/28 |
|
|
Medicine purchased |
60,000 |
|
|
|
|
60,000 |
|
||||
10/30 |
|
|
Salary paid |
55,000 |
55,000 |
|
|
|
|
|
||||
Total expenditures of CM Magh (c) |
124,500 |
55,000 |
3,000 |
1,500 |
5,000 |
60,000 |
Nil |
|||||||
Total expenditures upto CM Magh (d = b + c) |
791,500 |
300,000 |
15,000 |
6,500 |
35,000 |
100,000 |
180,000 |
|||||||
Balance of budget (a – d) |
303,500 |
200,000 |
5,000 |
8,500 |
5,000 |
20,000 |
70,000 |
|||||||
#####
PROBLEMS AND ANSWERS OF BUDGET SHEET AGF 208 |
Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = ₦ = Birr = Currency of your country
PROBLEM: 1A
Following information is given by Rural Municipality Office (code 314):
Budget head |
BH No. |
Annual budget |
Expenses upto Magh |
Salary |
21111 |
10,00,000 |
5,00,000 |
Office rent |
22121 |
1,20,000 |
70,000 |
Office materials |
22311 |
1,00,000 |
50,000 |
Furniture |
29311 |
80,000 |
50,000 |
Equipment |
29511 |
5,00,000 |
2,00,000 |
Expenditure for the month of Falgun:
Falgun 2: Issued a cheque through DTCO for purchase of furniture Rs 20,460.
Falgun 3: Issued a cheque through DTCO of Rs 92,300 for purchase of machinery.
Falgun 15: Office materials purchased and bill submitted to DTCO Rs 3,525.
Falgun 28: Issued a cheque of Rs 64,000 for the salary after deducting income tax Rs 8,000 and provident fund Rs 16,000.
Required: Budget sheet
[Answer: Total expenditure of Falgun = Rs 204,280;
Balance of budget = Rs 725,720; *Salary Rs 88,000
Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = ₦ = Birr = Currency of your country
PROBLEM: 1B
Following information is given by Local Level Office (code 127):
Annual budget |
Budget heads |
BH No. |
Expenses upto Ashwin |
216,000 |
Salary |
21111 |
54,000 |
12,000 |
Local allowance |
21112 |
4,000 |
15,000 |
Communication expenses |
22112 |
8,000 |
30,000 |
Office materials |
22311 |
20,000 |
60,000 |
Machinery |
29511 |
10,000 |
Additional information:
Kartik 3: Received bank (treasury, DTCO) order and budget release order for actual expenditure of Ashwin.
Kartik 10: Cheque issued through DTCO of Rs 15,540 for machinery purchased.
Kartik 20: Issued a cheque through DTCO of Rs 3,410 for the payment of office materials.
Kartik 25: Advance given to Peon Kamal for local allowance Rs 2,500.
Kartik 28: Telephone bill paid for the month Rs 580.
Kartik 30: Basic salary of the month Rs 20,000 paid after deducting Rs 4,000 as provident fund.
Required: Budget sheet
[Answer: Total expenses = Rs 44,030;
Balance of budget = 192,970; *Salary = Rs 22,000;
Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = ₦ = Birr = Currency of your country
PROBLEM: 1C
Following information is given by Rural Municipality Office (code 254):
Budget head |
BH No. |
Annual budget |
Expenses upto Chaitra |
Salary |
21111 |
9,00,000 |
7,00,000 |
Dearness allowance |
21113 |
2,00,000 |
1,20,000 |
Office rent |
22121 |
1,00,000 |
60,000 |
Office supplies |
22311 |
80,000 |
60,000 |
Furniture |
29311 |
1,50,000 |
1,00,000 |
Equipment |
29511 |
2,50,000 |
2,00,000 |
Expenditure for the month of Baishakh:
Baishakh 2: Purchase of office supplies through DTCO Rs 9,730.
Baishakh 3: Paid rent through DTCO Rs 8,500 of Chaitra.
Baishakh 10: Advance given for furniture purchase Rs 20,000.
Baishakh 15: Computer printer purchased for Rs 18,350.
Baishakh 30: Basic salaries of Rs 70,000 and dearness allowance Rs 5,000 paid as per government rules.
Required: Budget sheet
[Answer: Total expenditure of Baishakh = Rs 138,830
Balance of budget = Rs 301,170;
*Salary = Rs 77,000; DTCO = Rs 62,300;
Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = ₦ = Birr = Currency of your country
PROBLEM: 1D
Following information is given by Village Municipality Office (code 258):
Annual budget |
Budget heads |
BH No. |
Expenses upto Jeshtha |
360,000 |
Salary |
21111 |
327,000 |
30,000 |
Uniform |
21121 |
25,000 |
10,000 |
Water and electricity |
22111 |
8,000 |
20,000 |
Office materials |
22121 |
20,000 |
150,000 |
Books and sports materials |
22313 |
50,000 |
40,000 |
Furniture |
29311 |
30,000 |
Additional information:
Ashadh 3: Budget released for the current month as following and bill submitted to DTCO:
Ashadh 5: Books purchased and distributed for Rs 70,000.
Ashadh 10: Water and electricity bill paid Rs 1,950.
Ashadh 15: Furniture purchased for Rs 9,700.
Ashadh 25: Uniform purchased for Rs 5,000.
Ashadh 28: Basic salary of the month Rs 30,000 paid after deducting PF and social security tax as per the government rule.
Required: Budget sheet
[Answer: Total expenses = Rs 119,650;
Balance of budget = Rs 30,350; *Salary = Rs 33,000]
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