While preparing this statement, you should:
Find out current month and last month,
Upto means cumulative,
Expenditures upto last month = total of month 1 + month 2 and so on,
Expenditures upto current month = total upto last month + expenditure of current month
Column 1: Write here budget sub heading number
Column 2: Write here the name of budget expenditures
Column 3: Write here amount of annual budget
Column 4: Write here cumulative budget released amount of related budget sub-heading
Column 5: Write here expenditures upto last (previous) month
Column 6: Write here expenditures of current month
Column 7: Write here expenditures upto current month (current month + upto last month) viz 5+6
Column 8: Write here uncleared advance of related budget expenditures
Column 9: Write here net amount after deducting uncleared advance viz 7–8
Column 10: Write here balance of budget viz 3–7
Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = ₦ = Birr = Currency of your country
PROBLEM: 1A
District Health Post has following extracted information:
BH No. |
Budget Head |
Annual Budget |
Expenses upto Falgun |
Expenses of Chaitra |
21111 |
Salary |
320,000 |
250,000 |
30,000 |
21113 |
Dearness allowance |
30,000 |
12,500 |
17,500 |
22311 |
Office materials |
70,000 |
25,000 |
30,000 |
22531 |
Medicines |
190,000 |
100,000 |
50,000 |
29511 |
Equipment |
110,000 |
80,000 |
10,000 |
Required: Statement of expenditures
[Answer: Balance of budget = Rs 115,000;
Viz 40,000, Nil, 15,000, 40,000, 20,000)
% = 84.03%, 77.27%, 19.1%, 84.03%, Nil, 84.03%, 15.97%
SOLUTION:
AGF No. 210
Central/Province/Local Level
District Health Post
Office Code No. 182
Statement of Expenditures
For the month of Chaitra
BH |
Expenditure or |
Annual |
Release |
Expenditure |
Expenditure |
Expenditure |
Uncleared |
Net of |
Balance of |
||
No. |
Financial code/name |
Budget |
Upto CM |
Upto LM |
of CM |
upto CM |
Advance |
Uncleared |
Budget |
||
|
|
|
(Falgun) |
(Falgun) |
(Chaitra) |
(Chaitra) |
|
Advance |
|
||
1 |
2 |
3 |
4 = 5+6 = 7 |
5 |
6 |
7 = 5+6 |
8 |
9 = 7–8 |
10 = 3–7 |
||
21111 |
Salary |
320,000 |
280,000 |
250,000 |
30,000 |
280,000 |
|
280,000 |
40,000 |
||
21113 |
Dearness allowance |
30,000 |
30,000 |
12,500 |
17,500 |
30,000 |
|
30,000 |
− |
||
22311 |
Office materials |
70,000 |
55,000 |
25,000 |
30,000 |
55,000 |
|
55,000 |
15,000 |
||
22531 |
Medicines |
190,000 |
150,000 |
100,000 |
50,000 |
150,000 |
|
150,000 |
40,000 |
||
29511 |
Equipment |
110,000 |
90,000 |
80,000 |
10,000 |
90,000 |
|
90,000 |
20,000 |
||
Grand total |
720,000 |
605,000 |
467,500 |
137,500 |
605,000 |
|
605,000 |
115,000 |
|||
Comparison with annual budget in % |
|
84.03% |
77.27% |
19.1% |
84.03% |
Nil |
84.03% |
15.97% |
|||
|
|
||||||||||
|
|
||||||||||
Signature of Preparer: |
Signature of Approver: |
||||||||||
Name: |
ABC |
Name: |
XYZ |
||||||||
Position: |
Accountant |
Position: |
Office-in-charge |
||||||||
Date: |
2077-12-30 |
Date: |
2077-12-30 |
||||||||
Given and working note:
% = (Grand total ÷ Total budget) x 100
4 |
5 |
6 |
7 |
= 605,000 ÷ 720,000 |
= 467,500 ÷ 605,000 |
= 137,500 ÷ 720,000 |
= 605,000 ÷ 720,000 |
= 0.8403 or 84.03% |
= 0.7727 or 77.27% |
= 0.191 or 19.1% |
= 0.8403 or 84.03% |
|
|
|
|
8 |
9 |
10 |
|
= |
= 605,000 ÷ 720,000 |
= 115,000 ÷ 720,000 |
|
|
= 0.8403 or 84.03% |
= 0.1597 or 15.97% |
|
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Accounting Equation |
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Basic Journal Entries in Nepali |
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Basic Journal Entries |
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Journal Entry and Ledger |
|
Ledger |
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Subsidiary Book |
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Cash Book |
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Trial Balance & Adjusted Trial Balance |
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Bank Reconciliation Statement (BRS) |
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Depreciation |
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Final Accounts: Class 11 |
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Adjustment in Final Accounts |
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Capital and Revenue |
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Single Entry System |
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Non-Trading Concern |
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Government Accounting |
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Goswara Voucher (Journal Voucher) |
###########
Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = ₦ = Birr = Currency of your country
PROBLEM: 1B
Following information is given by Local Level Office:
BE No. |
Budget Head |
Annual Appropriation |
Expenditures |
Expenditures |
|
|
Budget |
upto Shrawan |
of Bhadra |
21111 |
Salary |
250,000 |
36,000 |
12,000 |
21112 |
Local allowance |
25,000 |
4,000 |
2,000 |
21122 |
Food materials |
15,000 |
3,000 |
2,500 |
28121 |
House rent |
24,000 |
6,000 |
2,000 |
22311 |
Office materials |
20,000 |
5,000 |
3,000 |
22211 |
Fuel for office |
15,500 |
4,000 |
1,000 |
Additional information:
a. Unclear advance of local allowance Rs 2,500.
Required: Statement of expenditure
[Answer: Balance of budget = Rs 269,000
Viz 202,000; 19,000; 9,500; 16,000; 12,000; 10,500;
% = 23.03%, 16.60%, 6.44%, 23.03%, 0.715%, 22.32%, 76.97%
SOLUTION
AGF No. 210
Central/Province/Local Level
Local Level Office
Office Code No. 025
Statement of Expenditures
For the month of Bhadra
BH |
Expenditure or |
Annual |
Release |
Expenditure |
Expenditure |
Expenditure |
Uncleared |
Net of |
Balance of |
||
No. |
Financial code/name |
Budget |
Upto CM |
Upto LM |
of CM |
upto CM |
Advance |
Uncleared |
Budget |
||
|
|
|
(Bhadra) |
(Shrawan) |
(Bhadra) |
(Bhadra) |
|
Advance |
|
||
1 |
2 |
3 |
4 = 7 |
5 |
6 |
7 = 5+6 |
8 |
9 = 7–8 |
10 = 3–7 |
||
21111 |
Salary |
250,000 |
48,000 |
36,000 |
12,000 |
48,000 |
|
48,000 |
202,000 |
||
21112 |
Local allowance |
25,000 |
6,000 |
4,000 |
2,000 |
6,000 |
2,500 |
3,500 |
19,000 |
||
21122 |
Food materials |
15,000 |
5,500 |
3,000 |
2,500 |
5,500 |
|
5,500 |
9,500 |
||
28121 |
House rent |
24,000 |
8,000 |
6,000 |
2,000 |
8,000 |
|
8,000 |
16,000 |
||
22311 |
Office materials |
20,000 |
8,000 |
5,000 |
3,000 |
8,000 |
|
8,000 |
12,000 |
||
22211 |
Fuel for office |
15,500 |
5,000 |
4,000 |
1,000 |
5,000 |
|
5,000 |
10,500 |
||
Grand total |
349,500 |
80,500 |
58,000 |
22,500 |
80,500 |
2,500 |
78,000 |
269,000 |
|||
Comparison with annual budget in % |
|
23.03% |
16.60% |
6.44% |
23.03% |
0.715% |
22.32% |
76.97% |
|||
|
|
||||||||||
|
|
||||||||||
Signature of Preparer: |
Signature of Approver: |
||||||||||
Name: |
ABC |
Name: |
XYZ |
||||||||
Position: |
Accountant |
Position: |
Office-in-charge |
||||||||
Date: |
2077-5-30 |
Date: |
2077-5-30 |
||||||||
Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = ₦ = Birr = Currency of your country
PROBLEM: 1C
Following information is given by District irrigation Office, Office code is 015:
BE No. |
Budget Head |
Annual Appropriation |
Expenditures |
Expenditures |
|
|
Budget |
upto Poush |
Magh |
21111 |
Employees salary |
650,000 |
350,000 |
54,000 |
22121 |
Office rent |
150,000 |
75,000 |
12,500 |
21311 |
Office expenses |
75,000 |
25,000 |
5,000 |
29311 |
Furniture |
125,000 |
72,500 |
7,250 |
29411 |
Vehicle |
200,000 |
– |
190,000 |
29211 |
Construction irrigation |
275,000 |
190,000 |
55,500 |
29511 |
Equipment |
25,000 |
10,000 |
– |
Additional information:
Unclear advance of furniture had shown Rs 9,000 in debit and Rs 4,000 in credit.
Required: Statement of expenditure
[Answer: Balance of budget = Rs 453,250
Viz 246,000; 62,500; 45,000; 45,250; 10,000; 29,500; 15,000
In % = 69.78%, 48.17%, 21.62%, 69.78%, 0.33%, 69.45%, 30.22%
SOLUTION
AGF No. 210
Central/Province/Local Level
District irrigation Office
Office Code No. 015
Statement of Expenditures
For the month of Magh
BH No. |
Expenditure or Financial code/name |
Annual Budget |
Release Upto CM (Magh) |
Expenditure Upto LM (Poush) |
Expenditure of CM (Magh) |
Expenditure upto CM (Magh) |
Uncleared Advance |
Net of Uncleared Advance |
Balance of Budget |
||
1 |
2 |
3 |
4 = 7 |
5 |
6 |
7 = 5+6 |
8 |
9 = 7–8 |
10 = 3–7 |
||
21111 |
Employees salary |
650,000 |
404,000 |
350,000 |
54,000 |
404,000 |
|
404,000 |
246,000 |
||
22121 |
Office rent |
150,000 |
87,500 |
75,000 |
12,500 |
87,500 |
|
87,500 |
62,500 |
||
21311 |
Office expenses |
75,000 |
30,000 |
25,000 |
5,000 |
30,000 |
|
30,000 |
45,000 |
||
29311 |
Furniture |
125,000 |
79,750 |
72,500 |
7,250 |
79,750 |
5,000 |
74,750 |
45,250 |
||
29411 |
Vehicle |
200,000 |
190,000 |
– |
190,000 |
190,000 |
|
190,000 |
10,000 |
||
29211 |
Construction |
275,000 |
245,500 |
190,000 |
55,500 |
245,500 |
|
245,500 |
29,500 |
||
29511 |
Equipment |
25,000 |
10,000 |
10,000 |
– |
10,000 |
|
10,000 |
15,000 |
||
Grand total |
15,00,000 |
10,46,750 |
7,22,500 |
3,24,250 |
10,46,750 |
5,000 |
10,41,750 |
4,53,250 |
|||
Comparison with annual budget in % |
|
69.78% |
48.17% |
21.62% |
69.78% |
0.33% |
69.45% |
30.22% |
|||
|
|
||||||||||
|
|
||||||||||
Signature of Preparer: |
Signature of Approver: |
||||||||||
Name: |
ABC |
Name: |
XYZ |
||||||||
Position: |
Accountant |
Position: |
Office-in-charge |
||||||||
Date: |
2077-10-30 |
Date: |
2077-10-30 |
||||||||
#####
PROBLEMS AND ANSWERS OF STATEMENT OF EXPENDITURES |
Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = ₦ = Birr = Currency of your country
PROBLEM: 1A
Following information is related to District Health Post:
Budget Head |
BH |
Annual |
Expenditures |
Expenditures |
|
No. |
Appropriation Budget |
upto Bhadra |
of Ashwin |
Salary |
21111 |
500,000 |
96,000 |
48,000 |
Local allowance |
21112 |
55,000 |
9,000 |
5,000 |
Dearness allowance |
22313 |
25,000 |
4,000 |
4,500 |
House rent |
28121 |
48,000 |
8,000 |
4,000 |
Purchase of medicine |
22531 |
55,500 |
20,000 |
5,000 |
Furniture |
29311 |
50,000 |
20,500 |
4,500 |
Additional information:
(i) Unclear advance of house rent Rs 4,000.
Required: Statement of expenditure
[Answer: Balance of budget = Rs 505,000
Viz 356,000; 41,000; 16,500; 36,000; 30,500; 25,000
In % = 31.15%, 21.47%, 9.68%, 21.47%, 0.545%, 30.61%, 68.85%
Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = ₦ = Birr = Currency of your country
PROBLEM: 1B
Following information is related to District Survey Office:
Budget Head |
BH |
Annual |
Expenditures |
Expenditures |
|
No. |
Appropriation Budget |
upto Bhadra |
of Ashwin |
Salary |
21111 |
700,000 |
100,000 |
50,000 |
Field allowance |
21114 |
250,000 |
25,000 |
10,000 |
Food materials |
21122 |
150,000 |
10,000 |
5,000 |
Dress materials |
21121 |
20,000 |
6,000 |
6,500 |
Office materials |
22311 |
30,000 |
5,000 |
– |
Additional information:
(i) Unclear advance of office materials was Rs 5,000.
Required: Statement of expenditure
[Answer: Balance of budget = Rs 932,500
Viz 550,000; 215,000; 135,000; 7,500; 25,000;
In % = 19%, 12.70%, 6.57%, 19%, 0.43%, 18.57%, 81.09%
Here, Amount = Rs = $ = £ = € = ₹ = Af = ৳ = Nu = Rf = රු = Br = P = ₦ = Birr = Currency of your country
PROBLEM: 1C
Following information is related to Local Level Office (code 141):
Budget Head |
BH |
Annual |
Expenditures |
Expenditures |
|
No. |
Appropriation Budget |
upto Bhadra |
of Ashwin |
Remuneration |
21111 |
7,20,000 |
120,000 |
60,000 |
Field allowance |
21114 |
2,50,000 |
25,000 |
40,000 |
Medical treatment |
21122 |
1,50,000 |
10,000 |
5,000 |
Communication |
21121 |
20,000 |
6,000 |
1,500 |
Office materials |
22311 |
30,000 |
5,000 |
– |
Equipment |
29511 |
4,22,500 |
50,000 |
72,400 |
Additional information:
(i) Unclear advance of office equipment was Rs 22,400 in debit and Rs 15,000 in credit.
Required: Statement of expenditure
[Answer: Balance of budget = Rs 11,97,600
Viz 540,000; 185,000; 135,000; 12,500; 25,000; 300,100
In % = 27.8%, 13.56%, 11.23%, 24.8%, 0.46%, 24.33%, 75.20%
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